LatAm Compliance Calendar 2027
Recurring annual filing and payroll obligations for companies operating in Mexico, Colombia, Peru, Brazil, Chile, Ecuador and Argentina — each one traced to the authority that sets it.
How to read this calendar
Most compliance calendars published this far ahead of the year quietly invent half their dates. This one separates two different kinds of deadline, because they behave differently and you plan around them differently.
Fixed by statute. The date is written into law and does not move from year to year. Brazil’s second 13º salário installment is due 20 December because Lei 4.749/1965 says so. Mexico’s aguinaldo is due before 20 December because Article 87 of the Ley Federal del Trabajo says so. You can put these in a calendar today and they will still be right in 2030.
Set by the authority each year. The tax authority publishes a schedule annually, usually staggering the filing day across taxpayers by the last digit of their tax ID. Colombia’s DIAN calendar, Peru’s SUNAT cronograma and Ecuador’s SRI schedule all work this way. The rule is stable — corporate income tax is filed in April in Ecuador, in late March and April in Peru — but the specific day your entity files is not knowable until the authority publishes it.
Every row below is labeled with which kind it is, and names the authority or legal provision it comes from.
Status of the 2027 schedules
As of October 2026, none of the seven authorities has published its 2027 filing schedule. We checked each one directly:
- Colombia — DIAN: the tax calendar page lists 2024, 2025 and 2026. No 2027.
- Peru — SUNAT: latest cronograma is for the 2025 tax year, filed in 2026. The 2026 resolution appeared in December 2025, so expect the next in December 2026.
- Ecuador — SRI: the downloadable tax calendar is 2026 only.
- Chile — SII: no Operación Renta 2027 pages and no 2027 declaraciones juradas resolution.
- Brazil — Receita Federal: ECF and ECD deadlines follow a rule rather than an annual publication, so the 2027 dates are derivable, but Receita has postponed them in past years.
- Argentina — ARCA: the vencimientos page carries 2026 schedules only.
- Mexico — SAT: the annual return deadline is fixed in law rather than published annually, so there is no calendar to wait for.
Practically, this means the statutory rows in this calendar — which is most of them, including every payroll obligation — are usable now, and the authority-set rows should be treated as the correct month with the day to be confirmed in December 2026 and January 2027. This page is updated as each schedule is published.
Mexico
Authorities: Servicio de Administración Tributaria (SAT), Instituto Mexicano del Seguro Social (IMSS), Secretaría del Trabajo y Previsión Social (STPS), Secretaría de Economía (RNIE).
| Obligation | Filed with / paid to | 2027 timing | Type | Basis |
|---|---|---|---|---|
| IMSS occupational risk premium determination | IMSS | During February 2027 covers the period 1 March–end of February |
Statutory | Ley del Seguro Social Art. 72; RACERF Art. 39 |
| Annual income tax return, personas morales | SAT | By Wed 31 March 2027 | Statutory | Ley del ISR; SAT filing guidance |
| Ordinary shareholders’ meeting | Held internally; minutes to the corporate books | By Fri 30 April 2027 within four months of year-end |
Statutory | Ley General de Sociedades Mercantiles Art. 181 |
| PTU — statutory profit sharing | Employees | 1 April–30 May 2027 for a company within 60 days after the annual return falls due; 1 May–29 June where the employer is an individual |
Statutory | Constitución Art. 123; Ley Federal del Trabajo; SAT |
| RNIE annual economic and financial report (foreign-owned entities above the CNIE threshold) | Secretaría de Economía | By Mon 31 May 2027 within five months of year-end |
Statutory | Reglamento del RNIE Art. 38(III) |
| RNIE quarterly report (same threshold) | Secretaría de Economía | Within 10 business days of each quarter close | Statutory | Reglamento del RNIE Art. 38(II) |
| Aguinaldo (year-end bonus) | Employees | Before Mon 20 December 2027 minimum 15 days’ salary; pro rata for part-years; cannot be waived or paid in kind |
Statutory | Ley Federal del Trabajo Art. 87 |
Still being confirmed: the annual payroll informative return and employee constancias de retenciones, and the annual local related-party informative return. Both are filed with the SAT; we are confirming the precise deadlines against the Ley del ISR before publishing them.
Colombia
Authorities: Dirección de Impuestos y Aduanas Nacionales (DIAN), Cámara de Comercio, Ministerio del Trabajo.
| Obligation | Filed with / paid to | 2027 timing | Type | Basis |
|---|---|---|---|---|
| Cesantías deposit (severance fund) | The employee’s chosen cesantías fund | Before Mon 15 February 2027 liquidated as at 31 December 2026; in practice pay by Fri 12 February, as 13–14 February fall on a weekend. Late payment costs one day’s salary per day |
Statutory | Ley 50 de 1990 Art. 99(3) |
| Commercial registry renewal (matrícula mercantil) | Cámara de Comercio | By Wed 31 March 2027 | Statutory | Cámara de Comercio de Bogotá |
| Annual income tax return and first installment, other legal entities | DIAN | May 2027, day set by last NIT digit 2026 ran 12–26 May |
Authority-set | DIAN calendario tributario |
| Información exógena (annual information return) | DIAN | May into early June 2027, day set by the last two NIT digits 2026 ran 14 May–12 June |
Authority-set | DIAN calendario de exógena |
| Prima de servicios, first half | Employees | By Wed 30 June 2027 the full year’s prima is 30 days’ salary, paid in two halves |
Statutory | Código Sustantivo del Trabajo Art. 306, as amended by Ley 1788 de 2016 |
| Second income tax installment | DIAN | July 2027, day set by last NIT digit 2026 ran 9–24 July |
Authority-set | DIAN calendario tributario |
| Prima de servicios, second half | Employees | Within the first 20 days of December 2027 so by Mon 20 December |
Statutory | Código Sustantivo del Trabajo Art. 306, as amended by Ley 1788 de 2016 |
| Income tax, grandes contribuyentes (if your entity is so designated) | DIAN | Three installments, February, April and June 2027 the return accompanies the April installment |
Authority-set | DIAN calendario tributario |
Interest on cesantías. Separately from the deposit above, the employer owes the employee 12% annual legal interest on the cesantías accrued in the year, under Article 99(2) of Ley 50 de 1990. This is paid directly to the employee rather than into the fund. We are confirming the statutory payment date before listing it as a row.
Still being confirmed: the ordinary shareholders’ meeting window under the Código de Comercio. Note also that Colombia’s 2025 labor reform (Ley 2466 de 2025) amended a number of labor code articles; on the text we reviewed it does not change the prima or cesantías dates above, both of which we confirmed against the governing provisions.
Peru
Authorities: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), Ministerio de Trabajo y Promoción del Empleo (MTPE), Superintendencia del Mercado de Valores (SMV).
| Obligation | Filed with / paid to | 2027 timing | Type | Basis |
|---|---|---|---|---|
| Mandatory annual shareholders’ meeting (junta obligatoria anual) | Held internally | By Wed 31 March 2027 within three months of year-end |
Statutory | Ley General de Sociedades Art. 114 |
| Annual income tax return (Declaración Jurada Anual, third-category income) | SUNAT | Late March into April 2027, day set by last RUC digit 2026 ran 26 March–10 April, with good contributors on 13 April |
Authority-set | SUNAT cronograma |
| CTS deposit, first half (covers November–April) | The employee’s chosen depositary institution | By Mon 17 May 2027 the rule is the first 15 calendar days of May; 15 May 2027 is a Saturday, and where the last day is not a business day the deposit may be made the next business day |
Statutory | TUO del Decreto Legislativo 650; MTPE |
| Audited financial statements (non-listed entities at or above 3,000 UIT in revenue or assets) | SMV | 1–30 June 2027 | Statutory | Resolución SMV 011-2012 Arts. 1 and 4 |
| Gratificación, Fiestas Patrias | Employees | By Thu 15 July 2027 one month’s pay for a full semester; plus a 9% extraordinary bonus (6.75% for EPS members) |
Statutory | Ley 27735 Art. 5; DS 005-2002-TR Art. 4 |
| Employee profit sharing (companies with third-category income and more than 20 workers) | Employees | Within 30 days of filing the annual return 10% fishing, telecommunications and industrial; 8% mining, commerce and restaurants; 5% other activities |
Statutory | MTPE; Decreto Legislativo 892 |
| CTS deposit, second half (covers May–October) | The employee’s chosen depositary institution | By Mon 15 November 2027 | Statutory | TUO del Decreto Legislativo 650; MTPE |
| Gratificación, Navidad | Employees | By Wed 15 December 2027 | Statutory | Ley 27735 Art. 5; DS 005-2002-TR Art. 4 |
| Reporte Local (transfer pricing, above the income and related-party thresholds) | SUNAT | Month varies; confirm when the schedule is issued filed in November for the 2025 year, but in June for the 2024 year |
Authority-set | SUNAT; RS 014-2018/SUNAT |
The gratificación deadline does not move for weekends; the CTS deadline does. Peru’s Ministry of Labor has stated that the gratificación date is impostergable — in a year when 15 July fell on a Sunday, paying on Monday the 16th was late. The CTS rules expressly allow the next business day where the final day is not one. Both 2027 gratificación dates fall midweek, so the distinction only bites on the May CTS deposit. Micro-enterprises are outside the gratificación regime and small enterprises pay half; check which regime your entity sits in before budgeting.
Brazil
Authorities: Receita Federal, Banco Central do Brasil, Junta Comercial, Ministério do Trabalho e Emprego.
| Obligation | Filed with / paid to | 2027 timing | Type | Basis |
|---|---|---|---|---|
| Annual IRPJ/CSLL balance, Lucro Real | Receita Federal (DARF) | By Wed 31 March 2027 last business day of March |
Statutory | Lei 9.430/1996 Art. 6 |
| Foreign capital annual declaration (SCE-IED; entities with assets at or above R$100m and non-resident capital) | Banco Central do Brasil | 1 January–Wed 31 March 2027 reference date 31 December 2026 |
Statutory | Resolução BCB 278/2022; Lei 14.286/2021 |
| Annual general meeting, sociedade anônima (AGO) | Shareholders | By Fri 30 April 2027 within the first four months after the end of the fiscal year |
Statutory | Lei 6.404/1976 Art. 132 |
| Quarterly IRPJ/CSLL | Receita Federal (DARF) | Last business day of the month after each quarter closes payable in up to three monthly installments |
Statutory | Lei 9.430/1996 Art. 5 |
| ECD (Escrituração Contábil Digital) | Receita Federal, via Sped | By Wed 30 June 2027 last business day of June |
Rule-derived | IN RFB 2.003/2021 |
| ECF (Escrituração Contábil Fiscal) | Receita Federal, via Sped | By Fri 30 July 2027 last business day of July; 31 July 2027 is a Saturday |
Rule-derived | IN RFB 2.004/2021 |
| 13º salário, first installment | Employees, reported via eSocial | Between February and November 2027 | Statutory | Lei 4.749/1965 Art. 2 |
| 13º salário, second installment | Employees, reported via eSocial | By Mon 20 December 2027 | Statutory | Lei 4.749/1965 Art. 1 |
| Filing of corporate acts and meeting minutes | Junta Comercial | Within 30 days of signing file inside 30 days and effects run from the signature date; after that, only from the filing order |
Statutory | Lei 8.934/1994 Art. 36 |
Worth knowing: DIRF no longer exists. From period 01/2025 it was replaced by eSocial events and EFD-Reinf, which are monthly rather than annual. If your Brazilian calendar still carries an annual DIRF line, it is out of date. Separately, there is no five-year foreign capital census in 2027 — the next census base year is 2030.
Still being confirmed: the equivalent annual meeting deadline for a limitada under the Código Civil, and which employers must still file RAIS now that eSocial feeds it. RAIS was still being collected in 2026, but the exemption rules for eSocial filers are phased and the official guidance we found reads as out of date.
Chile
Authorities: Servicio de Impuestos Internos (SII), Dirección del Trabajo, Superintendencia de Pensiones.
| Obligation | Filed with / paid to | 2027 timing | Type | Basis |
|---|---|---|---|---|
| Declaraciones juradas, March batch (includes F1887 and F1879 on payroll and professional withholdings) | SII | March 2027 in 2026, F1887 and F1879 fell on 27 March |
Authority-set | SII annual resolution |
| Annual income tax return (Formulario 22, Operación Renta — required whether the company had a profit or a loss) | SII | April 2027 2026 deadline was 30 April |
Authority-set | SII Operación Renta |
| Ordinary shareholders’ meeting, sociedad anónima | Held internally | Board must convene it by Fri 30 April 2027 within the four months following the balance date; notice must be published three times, at least 10 days ahead |
Statutory | Ley 18.046 Arts. 56, 58 and 59 |
| Gratificación legal (statutory profit share) | Employees | At the latest during April 2027 30% of net profits, or 25% of annual remuneration capped at 4.75 monthly minimum wages; advances may be paid through the year |
Statutory | Código del Trabajo Arts. 47 and 50; Dirección del Trabajo guidance |
| Declaraciones juradas, later batches (includes F1847, the eight-column balance sheet) | SII | May and June 2027 in 2026, F1837 fell on 15 May and F1847 on 30 June |
Authority-set | SII annual resolution |
A 2027 cost change to plan for. Chile’s 2025 pension reform (Ley 21.735) phases in a new employer contribution. It stands at 3.5% of taxable remuneration from August 2026 through July 2027, and that figure includes the disability and survivors’ insurance (SIS). Ministry of Labor material indicates a step to 4.25% from August 2027, rising to a long-run 8.5%. Budget for the August step; confirm the exact rate against the statute before you commit numbers to a forecast, as the official summaries we reviewed are not fully consistent with each other.
Ecuador
Authorities: Servicio de Rentas Internas (SRI), Superintendencia de Compañías (Supercias), Ministerio del Trabajo.
| Obligation | Filed with / paid to | 2027 timing | Type | Basis |
|---|---|---|---|---|
| RDEP annex (annual employee withholding annex) | SRI | January 2027, day set by the ninth RUC digit | Authority-set | SRI Resolución NAC-DGERCGC24-00000002 |
| Shareholders and administrators annex (accionistas, partícipes, socios, directorio) | SRI | February 2027, day set by the ninth RUC digit information as of 31 December 2026 |
Authority-set | SRI anexo de accionistas |
| Décimo cuarto sueldo, Costa and Galápagos | Employees; registered with the Ministerio del Trabajo | By Mon 15 March 2027 | Statutory | Código del Trabajo Art. 113 |
| Annual corporate income tax return | SRI | April 2027, day set by the ninth RUC digit 2026 ran 10–28 April; contribuyentes especiales file by the 9th of their month |
Authority-set | SRI calendario tributario |
| Annual financial statements (with the minutes approving them, the management report, and the commissioner’s report where applicable) | Supercias | By Fri 30 April 2027 within the first four months of the year; Supercias has granted short extensions for public holidays |
Statutory | Ley de Compañías Art. 20 (Art. 5 for foreign branches) |
| Décimo cuarto sueldo, Sierra and Amazonía | Employees; registered with the Ministerio del Trabajo | By Sun 15 August 2027 | Statutory | Código del Trabajo Art. 113 |
| Décimo tercer sueldo | Employees; registered with the Ministerio del Trabajo | By Fri 24 December 2027 | Statutory | Código del Trabajo Art. 111 |
| ATS (Anexo Transaccional Simplificado) | SRI | Monthly for monthly VAT filers RIMPE taxpayers on semiannual VAT file in August and February |
Statutory | SRI Resolución NAC-DGERCGC23-00000004 |
Still being confirmed: the deadline to distribute the 15% employee profit share, and the ordinary shareholders’ meeting article for a sociedad anónima. The three-month meeting rule is confirmed for compañías limitadas; we are confirming the equivalent provision for an S.A. rather than assuming it matches. The exact RDEP filing days also appear differently across SRI resolutions, so treat January as the month and confirm the day.
Argentina
Authorities: Agencia de Recaudación y Control Aduanero (ARCA), Inspección General de Justicia (IGJ) or the relevant provincial registry.
| Obligation | Filed with / paid to | 2027 timing | Type | Basis |
|---|---|---|---|---|
| Asamblea ordinaria (to consider the financial statements and director matters) | Shareholders | Convened by Fri 30 April 2027 within four months of the close of the fiscal year |
Statutory | Ley 19.550 Art. 234 |
| SAC (sueldo anual complementario), first installment | Employees | By Wed 30 June 2027 | Statutory | Ley de Contrato de Trabajo Art. 122, as amended by Ley 27.073 |
| SAC, second installment | Employees | By Sat 18 December 2027 the statutory date falls on a Saturday in 2027; confirm your payroll treatment |
Statutory | Ley de Contrato de Trabajo Art. 122, as amended by Ley 27.073 |
Two things people get wrong about Argentina. First, the tax authority is ARCA, not AFIP: AFIP was dissolved and ARCA created by Decreto 953/2024, published 25 October 2024. Filings and references should use the current name. Second, Argentina has no mandatory statutory employee profit share. The Ley de Contrato de Trabajo addresses profit participation only where it has been agreed by contract, which is a different obligation from Chile’s gratificación or Mexico’s PTU.
Still being confirmed: the annual Impuesto a las Ganancias filing window for sociedades and its CUIT staggering, and the deadline to file estados contables with the IGJ. The ARCA vencimientos page does not currently carry a Ganancias schedule for legal entities, and the IGJ filing pages were returning server errors at the time of review. This section is deliberately short rather than padded.
Five patterns that catch companies out
Your filing day is not your neighbor’s. Colombia, Peru and Ecuador all stagger filing days across taxpayers by tax ID digit. A calendar that gives one date per country is wrong for most entities. Build the calendar around your own NIT, RUC or CUIT.
Some deadlines move for weekends and some do not. Peru’s CTS rules expressly allow the next business day when the final day is not one; the gratificación deadline does not move at all. Colombia’s cesantías deposit is due before 15 February, which in 2027 means acting the previous week. Assuming a uniform grace period is how companies turn a compliant payment into a late one.
A loss-making entity still files. Chile’s Formulario 22 is required whether the company made a profit or not. Dormant and pre-revenue subsidiaries accumulate penalties quietly, because nobody is watching a company with no activity.
Corporate obligations have their own clock. The annual meeting, the approval of accounts and the registry filing are not tax deadlines and do not move with the tax calendar. They run off your fiscal year-end — three months in Peru, four in Mexico, Brazil, Chile and Argentina — and they are the ones most often missed by groups that outsource tax but handle corporate secretarial in-house.
Foreign ownership adds filings that domestic companies never see. Brazil’s central bank declaration and Mexico’s RNIE reports exist because of the non-resident shareholder, not because of the business. They are easy to miss precisely because local accountants are not always asked about them.
Related reading
The control you can’t prove
Knowing the deadline is the easy half. The harder half is being able to show, two years later, that you met it — which is where most multi-country compliance actually comes apart. On why filing receipts go missing, and how to capture evidence as a byproduct of the work instead of reconstructing it under pressure.
Read the article →About this calendar
This page is general information about publicly available filing requirements. It is not legal, tax or accounting advice, it is not a substitute for advice from a qualified professional in the relevant jurisdiction, and it does not create a professional relationship of any kind. Requirements vary with your entity type, tax regime, sector, fiscal year-end, headcount, size thresholds and designation as a large taxpayer, and any of them can change after this page is published.
Every entry names the authority or legal provision it comes from so that you can verify it at the source, which you should do before relying on it. Where we could not confirm a date against an official source, we say so instead of publishing a number — those items are marked as still being confirmed, and we would rather carry a visible gap than an authoritative-looking guess.
Last reviewed: October 2026. Dates described as set by the authority were not yet published for 2027 at that date. This page is revised as the 2027 schedules are issued.