- The Uruguayan tax authority reminded taxpayers on 28 November 2024 about the deadline to join the electronic invoicing regime by 31 December 2024
- The move to electronic invoicing has been ongoing for over 10 years with 98% of documentation now issued electronically
- Resolution No. 2548/2023 mandates all VAT taxpayers to join the electronic invoicing regime by the end of 2024
- Starting 1 January 2025, new and resuming VAT taxpayers must acquire electronic issuer status
- From 1 January 2025, all VAT taxpayers will be required to issue electronic invoices with some exceptions for specific groups such as small-scale agricultural activities and certain construction activities
- Tax exemptions remain for those not subject to DGI-administered taxes and for certain small taxpayer categories
- Small taxpayers registered for electronic invoicing may benefit from reduced fees if their invoicing is below a certain threshold
- VAT non-transferable and VAT Personal Services taxpayers benefit from simplified tax return processes using pre-filled forms and online services for advance calculations
- These changes align with Uruguay’s digital transformation goals as part of the Uruguay Digital 2025 Agenda
Source: regfollower.com
See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
