Sign up for tax alert emails GTNU homepage Tax newsroom Email document Print document Download document | |||
December 20, 2023 Uruguay extends Electronic Invoicing System obligations to all Uruguayan taxpayers
The Uruguayan Tax Authority (Dirección General Impositiva, DGI) has issued Resolutions (No. 2,389/023 and 2,548/023) that extends to all taxpayers the obligation to rely on the electronic invoicing system. According to the Resolutions:
This provision does not apply to taxpayers who:
When a taxpayer included in section (a) exceeds the income threshold, the taxpayer must obtain electronic-issuer status starting from the first day of the fifth month following the closing of the fiscal year in which the taxpayer's income exceeded the threshold. Resolution No. 2,389/023 and No. 2,548 were published in the Official Gazette on 20 November 2023, and 01 December 2023 respectively and became effective on the publication date. It can be accessed (only in Spanish) as follows: Resolution No. 2,389/023; Resolution No. 2,548/023. ——————————————— For additional information with respect to this Alert, please contact the following: EY Uruguay, Montevideo
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor | |||