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Uruguay Extends Electronic Invoicing Requirement to Most Taxpayers

  • Resolution No. 2.389/2023 and Resolution No. 2.390/2023, published in Uruguay on 20 November 2023, extend the electronic invoicing regime to most taxpayers.
  • Resolution No. 2.548/2023, published on 1 December, extends the relevant deadlines.
  • Taxpayers are required to acquire the status of “electronic issuers” by specific deadlines, with exclusions for certain activities and income thresholds.
  • The indexed unit (Unidad Indexada) varies daily, with a scheduled value of UYU 5.8737 on 31 December 2023.

Source Orbitax


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