Uruguay

Effective 29 October 2026, Uruguay’s Ministry of Economy and Finance (MEF) has launched a new digital channel through the Single Window for Foreign Trade (VUCE) enabling private institutions to submit and manage import tax exemption requests entirely online. The measure applies to private educational, cultural, sports, and religious entities, as well as driving schools, streamlining

On 29 October 2026, the Uruguayan Directorate General of Taxation (DGI) will replace the SSL certificate used for accessing electronic invoicing services via specific URLs. The change, announced by the IT Division, takes effect at 9:00 AM local time and affects all taxpayers and software providers connecting to the DGI’s digital services. The renewal is

The XIV Jornadas Tributarias were held on 19–20 October 2026 at the Faculty of Engineering in Montevideo, bringing together academics, practitioners, and DGI officials. The conference featured a dedicated track on the challenges facing the Uruguayan tax system and the DGI’s management strategy, reflecting the administration’s commitment to dialogue and modernization. Key Takeaways Focus on

Through Resolution 2400/026, the DGI has established the conditions under which taxpayers may request the compensation mechanism provided by Decree 206/026 for the Domestic Minimum Complementary Tax (Impuesto Mínimo Complementario Doméstico). This regime implements the OECD Pillar Two Global Anti-Base Erosion (GloBE) rules in Uruguay, ensuring a minimum 15% effective tax rate for large multinational

On 23 October 2026, Uruguay’s Dirección General Impositiva (DGI) published updated guidance on the Impatriate Regime (Régimen de Impatriados), introducing new taxation options effective 1 January 2026. The regime, designed to attract foreign talent and returning Uruguayan professionals, now offers expanded flexibility in how qualifying individuals report and pay Personal Income Tax (IRPF) on foreign-source

The DGI released a procedural guide on 22 October 2026 outlining the mandatory formal notification process for the effective closure of a sole proprietorship (empresa unipersonal). This procedure fulfills the taxpayer’s obligation to inform the Tax Administration of the cessation of all activities and tax obligations. The guide clarifies the steps, required documentation, and digital

On 20 October 2026, a high-level meeting convened between the Ministry of Economy and Finance (MEF), the Office of Planning and Budget (OPP), and the Autonomous Fiscal Council (CFA) to discuss Uruguay’s fiscal policy framework and tax administration priorities. The session, attended by MEF Undersecretary Martín Vallcorba and the OPP Director, focused on aligning fiscal

On 9 October 2026, the Autonomous Fiscal Council (CFA) held a working session with the MEF’s Economic Policy team and the Director of Tax Advisory, Álvaro Romano, to review the execution of fiscal rules and evaluate proposed tax reforms. The meeting addressed the CFA’s mandate to oversee compliance with structural fiscal balances and assess the

As of 19 October 2026, Uruguay’s Commission for Investment Promotion (COMAP) has enabled the online submission of the Compliance Affidavit for Decree Nº 268/020 through the Single Investment Window (VUI). This decree regulates the Investment Promotion Law (Law 16.906), which grants significant tax incentives such as IRAE (corporate income tax) exemptions, wealth tax relief, and

Through Resolution No. 2358/2026, dated 16 October 2026, the DGI formally approved its inaugural Tax Compliance Management Plan (Plan de Gestión del Cumplimiento Tributario – PGCT) for the 2026-2027 biennium. This strategic document outlines the administration’s risk-based approach to improving voluntary compliance, targeting high-risk sectors, and leveraging data analytics across major taxes including IRAE, IVA,