Uruguay

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

07.03.23

Información del tipo de IVA/IBS

Extension of reduced tourist VAT rate We recently commented on Uruguay’s reduced VAT rate for tourism, which was triggered by an adverse effect on Uruguay’s tourism industry generated by the pandemic. Further to the publication of Decree No. 122 in the Uruguayan Official Gazette, the reduced VAT rate of 9% on tourism services has now been extended to 30 September 2023.

02.07.23

Actualizaciones de los países

New CFE Format v.23.3 The new CFE v23.3 format has been made available by the tax authorities, with minimal modifications: the description of field B.2: Type of Code related to the nomenclature of GTIN codes. The defined validations are left unchanged.

11.17.22

Actualizaciones de los países

New version of updated schema released The Uruguay government has released a new version of the e-invoicing schema. Resolution 531/2022 contain the updated version.

10.24.22

Información del tipo de IVA/IBS

Reduction in VAT rate Decree No.262/022 has re-introduced the VAT rate for certain products relating to tourism. Residents can benefit in particular from gastronomic services, provided by bars, cafes, restaurants and hotels, with some exceptions.

08.19.22

Actualizaciones de los países

Release of new e-invoice schema The Uruguay Tax Authorities (DGI) have released an updated version of the e-invoice XSD schema – version 1.4.2.1. This replaces version 1.4.2.0. The new schema is available for download via the following link: https://www.efactura.dgi.gub.uy/files/xsds_fe_1_42_1-zip?es The testing phase of the XSD Schema supporting the country’s electronic invoice mandate will start from 1 October 2022. Changes will enter into production on 1 November 2022. More information is available on the following website: https://www.efactura.dgi.gub.uy/principal/ampliacion_de_contenido/documentos-de-interes?es

07.07.22

Información del tipo de IVA/IBS

Extension of reduced VAT rate in the tourism sector Over the past 2 years, we have seen many countries reduce VAT rates in the tourism sector. As we transition globally to a post-covid era, many countries are continuing to deploy such reduced rates. Uruguay will continue deploying the reduced rate of 9% for certain tourist activities from 30 April 2022 to 30 September 2022, further to Decree No. 140/022.

10.06.21

Información de la normativa

Tax Authority extends deadline for reporting software solutions used to issue electronic invoices

The original deadline for electronic issuers to report any software solutions relating to their e-invoicing and archiving of e-invoices was July 2021, by virtue of Resolution 168/021. This has been delayed until 30 September 2021.

Resolution No. 1.174/021, published in the Official Gazette of 2 August 2021, confirmed the new deadline, and has been in force since then.

Modelo de facturación electrónica:

Formato de archivo obligatorio:

Requisitos de empresa a gobierno:

Requisitos de archivado:

Firma electrónica:

El cumplimiento es complicado