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country-icon Uruguay


Revised e-invoicing deadline for specific taxpayers

A revised deadline has been set for impacted Uruguayan taxpayers included in Resolution No. 2389/2023 dated November 2023, who now have until 31 December 2024 to comply with the provisions of the 'Electronic Fiscal Receipts' regime.

There are some exceptions. The obligation will not apply to VAT taxpayers whose sales exceed the 305,000 UI fiscal year threshold, but who will cease trading during the year 2024.

Conversely, VAT taxpayers, including those who pay minimum VAT, who register, restart activities or become VAT taxpayers between 1 May 2024 and 31 December 2024, must acquire the status of 'electronic issuer' by 31 December 2024.

Further details can be accessed on the Finance Ministry website:

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