On 1 September 2026, the DGI published the procedural guide for modifying or adding economic activities (giro) to a taxpayer’s registry. This update is essential for VAT classification, IRAE deduction eligibility, and sector-specific incentive access under Law 16.906 (Investment Law). The guide consolidates requirements previously scattered across multiple resolutions, providing a single reference for taxpayers and tax advisors.
Key Takeaways
- CAIU Code Alignment: Taxpayers must select the appropriate CAIU (Clasificador de Actividades Económicas del Uruguay) code, which directly determines VAT liability regimes (general, minimum, or exempt) and withholding tax rates.
- Retroactive Effect Restriction: Activity changes apply prospectively from the first day of the month following notification; retroactive application is prohibited to prevent tax arbitrage.
- Sectoral License Verification: For regulated activities (financial, pharmaceutical, energy), the DGI will cross-reference with sectoral regulators before updating the registry, adding a 15-day verification window.
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