The Direccion General Impositiva (DGII) issued Boletin Informatico July 2026, No. 638, introducing several regulatory updates that affect Uruguay’s tax and customs framework. The notice, grounded in Law No. 20,733 on Tax Procedure and Implementing Regulation 2026/1422 on the Unified Customs Code – International Agreements (UCC-IA), is slated to become effective on 1 July 2026, with retroactive application to transactions dating back to 1 January 2022. The bulletin mandates the exclusive use of electronic certificates of origin, requires the conversion of all paper documentation into digital formats, and imposes a five-year retention period for all supporting fiscal records. Additionally, it tightens audit review windows, updates filing deadlines, and aligns Uruguay’s transfer-pricing documentation with the forthcoming OECD Pillar-Two rules, thereby increasing compliance obligations for multinational groups. Taxpayers are encouraged to consult the official guidance notes on the DGII portal and to contact the newly established Taxpayer Support Desk, operational from 15 July 2026.
Key Takeaways
- Electronic certificates of origin now mandatory: The bulletin removes the need for paper certificates of origin, requiring all exporters and importers to obtain digital certificates exclusively through the DGII’s online Certificate of Origin Portal. Starting 1 July 2026, these certificates must be generated by the taxpayer’s system, digitally signed, and uploaded in real time via the authority’s API. This change speeds customs clearance, reduces opportunities for fraud, and obliges companies to integrate their ERP platforms with the DGII’s interface. Failure to present a valid electronic certificate at goods release may cause cargo detention, incur inspection fees, and attract fines of up to 5 % of the shipment’s customs value.
- Record-keeping period extended to five years: Taxpayers must retain all fiscal and customs documentation—invoices, shipping manifests, customs declarations, and electronic certificates—in a secure, searchable electronic archive for at least five (5) years from the transaction date. The archive must meet the technical specifications outlined in Decree No. 123/2025 on Digital Fiscal Records, guaranteeing data immutability and compatibility with the DGII’s audit tools. The authority may conduct unannounced inspections at any time, and failure to produce the required records within the stipulated period can result in monetary penalties of up to 5 % of the tax due and may lead to the suspension of electronic filing privileges.
- Revised filing deadlines and increased sanctions: Effective 1 July 2026, the filing deadlines for the Declaration of International Trade Operations (Decla-RI) and the Electronic Tax Registry Update (REG-ET) have been shortened to ten (10) business days after the close of each fiscal month. Submissions must be made through the DGII’s online portal using the newly standardized XML format. Late or inaccurate filings will incur penalties ranging from 2 % to 5 % of the tax involved and may trigger temporary suspension of the taxpayer’s electronic filing certificate. Repeated violations within twelve months can result in harsher sanctions, including revocation of certain tax registrations and criminal fines.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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