- Mandatory E-Invoicing Deadline: Resolution No. 2548/2023 set December 31, 2024, as the deadline for all remaining VAT taxpayers in Uruguay to join the Electronic Invoicing regime. From January 1, 2025, all VAT taxpayers must become electronic issuers upon registration, resuming activities, or becoming VAT taxpayers.
- Exemptions and Benefits: Specific exemptions apply, including those exclusively involved in low-income agricultural activities, real estate construction, Non-Resident Income Tax, and certain exempt taxpayers. Small taxpayers (Minimum VAT) adhering to electronic invoicing benefit from reduced fees and automatic payment ticket generation by DGI.
- Digital Transformation Support: These measures support Uruguay’s Digital Transformation policies under the Digital Uruguay Agenda 2025, facilitating easier and faster preparation of VAT declarations and bimonthly advances for Personal Services VAT through pre-filled forms and online services.
Source
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