The Uruguayan tax authorities (DGI) issued a Resolution 2,867/024 on 11 December 2024, establishing deadlines for filing tax returns and payments from January to December 2025.
The filing deadlines for tax returns in 2025 for state-owned organisations are:
- For the period ending in December 2024, tax returns are due by 22 January 2025.
- Returns for January 2025 must be submitted by 24 February 2025.
- Tax filings for February 2025 are required by 24 March 2025.
- For the month of March 2025, the deadline is 23 April 2025.
- Submissions for April 2025 are due by 22 May 2025.
- The filing date for May 2025 is 23 June 2025.
- For the period ending in June 2025, tax returns should be filed by 22 July 2025.
- Tax returns for July 2025 are due by 22 August 2025.
- For August 2025, the submission deadline is 22 September 2025.
- The deadline for September 2025 is 22 October 2025.
- For October 2025, returns must be filed by 24 November 2025.
- Finally, tax filings for November 2025 are required by 22 December 2025.
For companies under special oversight, including those managed by the Large Taxpayers Division, commonly referred to as CEDE taxpayers, the following deadlines for filing tax returns in 2025 are specified:
- For December 2024: The tax filing deadline is 22 January 2025.
- For January 2025: Tax returns must be submitted by 24 February 2025.
- For February 2025: The due date is 24 March 2025.
- For March 2025: Submissions are required by 23 April 2025.
- For April 2025: The filing deadline is 22 May 2025.
- For May 2025: Returns must be filed by 23 June 2025.
- For June 2025: Tax filings are due by 22 July 2025.
- For July 2025: The deadline is 22 August 2025.
- For August 2025: Tax returns must be submitted by 22 September 2025.
- For September 2025: Submissions are due by 22 October 2025.
- For October 2025: The tax filing date is 24 November 2025.
- For November 2025: The final deadline is 22 December 2025.
For companies not under special oversight, referred to as non-CEDE taxpayers, the filing deadlines for tax returns in 2025 are as follows:
- For December 2024: Tax returns must be submitted by 27 January 2025.
- For January 2025: The deadline for filing is 25 February 2025.
- For February 2025: Returns are due by 25 March 2025.
- For March 2025: The filing date is 25 April 2025.
- For April 2025: Submissions should be completed by 26 May 2025.
- For May 2025: Tax returns must be filed by 25 June 2025.
- For June 2025: The deadline is 25 July 2025.
- For July 2025: Returns should be submitted by 26 August 2025.
- For August 2025: The filing date is 25 September 2025.
- For September 2025: Tax filings are due by 27 October 2025.
- For October 2025: Submissions must be completed by 25 November 2025.
- For November 2025: The final deadline is 26 December 2025.
Minimum VAT filing deadlines for 2025 are:
- For December 2024: The deadline is 20 January 2025.
- For January 2025: The due date is 20 February 2025.
- For February 2025: Returns are due by 20 March 2025.
- For March 2025: The filing deadline is 21 April 2025.
- For April 2025: Submissions are due by 20 May 2025.
- For May 2025: The due date is 20 June 2025.
- For June 2025: The filing deadline is 21 July 2025.
- For July 2025: Tax returns must be filed by 20 August 2025.
- For August 2025: The deadline is 22 September 2025.
- For September 2025: Returns must be filed by 20 October 2025.
- For October 2025: Submissions are required by 20 November 2025.
- For November 2025: The filing deadline is 22 December 2025.
