On 21 September 2026, Uruguay’s Directorate General of Taxation (DGI) announced a new compliance drive targeting taxpayers registered under the VAT Personal Services regime. The tax authority identified inconsistencies in the fulfillment of tax obligations and began sending formal communications to the affected contributors. This initiative forms part of the DGI’s broader strategy to enhance voluntary compliance and reduce the tax gap in the services sector. The measure applies immediately and does not require new legislation, relying on existing audit powers under the Tax Code.
Key Takeaways
- Targeted Compliance Communications: The DGI is contacting taxpayers whose VAT Personal Services declarations show discrepancies, urging them to regularize their situation voluntarily before formal audits commence.
- Focus on Service Sector: The regime covers professionals and service providers; the action aims to ensure correct invoicing, reporting, and payment of VAT on personal services.
- Preventive Approach: By issuing early notifications, the DGI seeks to promote self-correction, reducing the need for punitive sanctions and fostering a culture of compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement