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:

• Taxpayers registered as of 31 July 2023 are required to obtain the status of electronic issuers before 1 January 2025.
• Taxpayers registered between of 1 August 2023 and 30 April 2024 must obtain the status of electronic issuers before 1 January 2025. This provision also applies to taxpayers who restart their activities or become value-added tax (VAT) taxpayers between 1 May 2024 and 31 December 2024.

This provision does not apply to taxpayers who:

a. Exclusively perform agricultural activities and have income below 4,000,000 Indexed Units (IU4m) during the fiscal year (approximately US$584,000); this income threshold is determined based on the quoted value on the last day of the corresponding fiscal year

b. Solely carry out value-adding activities in the construction of real estate

c. Are subject to Non-Resident Income Tax

d. Are exempt from taxes for all their transactions, except for direct and indirect users of Free Trade Zones

e. Are included in the Monotributo, Monotributo Social Mides, or Aporte Social Único PPL (i.e., certain small business taxpayers)

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

• Rodrigo Barrios
• María Inés Eibe
• Piero de los Santos
• Lucia Giagnacovo

Ernst & Young LLP (United States), Latin American Business Center, New York

• Lucas Moreno
• Ana Mingramm
• Pablo Wejcman
• Enrique Perez Grovas

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

• Lourdes Libreros

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

• Raul Moreno, Tokyo
• Luis Coronado, Singapore

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.