The Uruguayan tax authority (DGI) has issued a reminder to taxpayers on 28 November 2024 that the deadline for joining the electronic invoicing regime (régimen de documentación fiscal electrónica) is 31 December 2024.
The universalisation of electronic invoicing is entering its final phase, following a gradual process over more than 10 years, during which a large number of taxpayers have joined both voluntarily and as required. Electronic invoicing currently accounts for 98% of the documentation issued.
Continuing with this process, Resolution No. 2548/2023, which amended Resolution No. 2389/2023, set the deadline of 31 December 2024 for the remaining VAT taxpayers to join the Electronic Invoicing regime. Additionally, from 1 January 2025, VAT taxpayers will be required to acquire electronic issuer status upon registration, resumption of activities, or establishment as taxpayers for the mentioned tax.
Thus, from 1 January 2025, all VAT taxpayers, including those with Minimum VAT, will be electronic issuers, with a few specific exceptions:
- Those engaged exclusively in agricultural activities with annual income under 4 million UI.
- Those performing value-added activities in construction on real estate.
- Non-Resident Income Tax (IRNR) taxpayers.
Exceptions also remain for taxpayers exempt from taxes administered by the DGI for all their operations (except direct and indirect users of free trade zones) and for taxpayers under the Monotributo, Monotributo Social Mides, and PPL’s Single Social Contribution.
It is worth noting that small taxpayers under section E) of article 66 of Title 4 TO 2023 (Minimum VAT) who are registered for electronic invoicing benefit from a reduced monthly fee when 3.3% of their invoicing is lower than the fee, and the DGI service provides them with an automatically generated payment slip.
Meanwhile, VAT non-transferable taxpayers and VAT Personal Services taxpayers can prepare their tax returns faster and more simply by using the pre-filled form, based on their electronic invoicing data and third-party information. The calculation of the bimonthly VAT Personal Services advances is also facilitated through an online service.
These initiatives represent DGI’s contribution to the digital transformation policies of our country, as outlined in the Uruguay Digital 2025 Agenda.
