The Directorate General of Taxation of Uruguay has published Resolution No. 234/2020 of 31 January 2020 to extend the Country-by-Country (CbC) reporting deadline to 15 March 2020 for reporting fiscal years ending between 1 January 2019 and 28 February 2019. Generally, CbC reports are due within 12 months following the end of the reporting fiscal year.
Related Posts

Uruguay: MoF extends reduced VAT rate for tourism services
Uruguay’s Ministry of Finance ( MoF) has announced that the Executive Branch extended a nine-percentage-point
Read More
Czech Republic, Uruguay initial income tax treaty
The Czech Republic and Uruguay initialled an income tax treaty on 17 September 2026, following the successful
Read More
Uruguay replaces Pillar Two QDMTT exemption with compensation mechanism
Uruguay has issued Decree No. 206/026, replacing the exemption from the Pillar Two Qualified Domestic Minimum Top-Up
Read More
Uruguay sets new IRPF deadline for foreign capital income
Uruguay’s General Tax Directorate (DGI) has amended certain Personal Income Tax (IRPF) deadlines for withholding
Read More
Uruguay issues detailed rules on taxation of foreign income earned by individuals
Uruguay's General Tax Directorate (DGI) has issued Resolution No. 1.517/2026, establishing detailed rules for the
Read More
Uruguay issues reporting requirements for digital platform operators
Uruguay published Resolution No. 1.518/2026 on 30 June 2026 in the Diario Oficial on 1 July 2026, establishing
Read More