Uruguay

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

07.03.23

Informations sur le taux de TVA/G(S)ST

Extension of reduced tourist VAT rate We recently commented on Uruguay’s reduced VAT rate for tourism, which was triggered by an adverse effect on Uruguay’s tourism industry generated by the pandemic. Further to the publication of Decree No. 122 in the Uruguayan Official Gazette, the reduced VAT rate of 9% on tourism services has now been extended to 30 September 2023.

02.07.23

Mises à jour des pays

New CFE Format v.23.3 The new CFE v23.3 format has been made available by the tax authorities, with minimal modifications: the description of field B.2: Type of Code related to the nomenclature of GTIN codes. The defined validations are left unchanged.

11.17.22

Mises à jour des pays

New version of updated schema released The Uruguay government has released a new version of the e-invoicing schema. Resolution 531/2022 contain the updated version.

10.24.22

Informations sur le taux de TVA/G(S)ST

Reduction in VAT rate Decree No.262/022 has re-introduced the VAT rate for certain products relating to tourism. Residents can benefit in particular from gastronomic services, provided by bars, cafes, restaurants and hotels, with some exceptions.

08.19.22

Mises à jour des pays

Release of new e-invoice schema The Uruguay Tax Authorities (DGI) have released an updated version of the e-invoice XSD schema – version 1.4.2.1. This replaces version 1.4.2.0. The new schema is available for download via the following link: https://www.efactura.dgi.gub.uy/files/xsds_fe_1_42_1-zip?es The testing phase of the XSD Schema supporting the country’s electronic invoice mandate will start from 1 October 2022. Changes will enter into production on 1 November 2022. More information is available on the following website: https://www.efactura.dgi.gub.uy/principal/ampliacion_de_contenido/documentos-de-interes?es

07.07.22

Informations sur le taux de TVA/G(S)ST

Extension of reduced VAT rate in the tourism sector Over the past 2 years, we have seen many countries reduce VAT rates in the tourism sector. As we transition globally to a post-covid era, many countries are continuing to deploy such reduced rates. Uruguay will continue deploying the reduced rate of 9% for certain tourist activities from 30 April 2022 to 30 September 2022, further to Decree No. 140/022.

10.06.21

Informations sur le mandat fiscal

Tax Authority extends deadline for reporting software solutions used to issue electronic invoices

The original deadline for electronic issuers to report any software solutions relating to their e-invoicing and archiving of e-invoices was July 2021, by virtue of Resolution 168/021. This has been delayed until 30 September 2021.

Resolution No. 1.174/021, published in the Official Gazette of 2 August 2021, confirmed the new deadline, and has been in force since then.

Modèle de facturation électronique :

Format de fichier obligatoire :

Obligations B2G :

Exigences en matière d’archivage

Signature électronique :

La conformité est un facteur complexe