Uruguay

Uruguay DGI Bulletin 638, published 10 August 2026, covers tax policy updates under OECD Pillar Two and Law 18.220, effective 1 September 2026 for digital filing and 1 January 2027 for withholding revisions. Key Takeaways Mandatory electronic VAT filing via DGI platforms by 1 Sep 2026; paper rejected with 2% monthly penalty. Revised withholding rates […]

In a significant development for sports economics and cross-border labor mobility, the Uruguay Tax Administration recently addressed a public inquiry concerning the fiscal characterization and tax obligations associated with the international transfer of professional footballers, a sector of paramount importance to Uruguay’s economy and global sporting reputation. The request, filed under the provisions of Law

As of 31 July 2026, the Directions Generales Impositiva released a comprehensive guidance document that clarifies the responsibilities of taxpayers concerning Income Tax (IRPF) and the Social Security Contribution (IASS). The publication specifies which natural persons, legal entities and their representatives are designated as responsible parties, details the electronic filing formats required, and sets out

As of 30 July 2026, the Directions Generales Impositiva published a detailed guideline explaining the procedures for applying for, granting, or terminating the value‑added tax (IVA) refund on diesel (gasoil) under the high‑benefit and low‑benefit schemes. The document enumerates the eligibility conditions, including consumption thresholds, geographic location criteria, and the necessity that the fuel be

In response to a public information request filed under Law No. 18.381, the Uruguay Tax Administration has provided official clarification regarding the tax status, compliance obligations, and regulatory standing of the corporate entity known as Mable S.A., a company that has attracted attention due to its involvement in specific commercial activities within Uruguay’s fiscal jurisdiction.

As of 29 July 2026, the Directions Generales Impositiva issued a schedule of deadlines for 2026 concerning Income Tax (IRPF) and Value‑Added Tax (IVA) payments for individuals and entities providing personal services. The document lists the dates for advance payments, quarterly declarations, and annual filings, distinguishing between different taxpayer categories such as professionals, freelancers, and

As of 29 July 2026, the Directions Generales Impositiva issued an updated general calendar of tax deadlines for the year 2026, consolidating all statutory dates for various taxes including Income Tax, Value‑Added Tax, Social Security Contributions, and other statutory levies. The calendar groups deadlines by taxpayer category — individuals, corporations, small businesses, and special regimes

As of 29 July 2026, the Directions Generales Impositiva published a comprehensive guide describing the formal procedure for modifying the name or denomination of a sociedad anónima (public limited company) or a sociedad de responsabilidad limitada (limited liability company). The document specifies that the change must be effected through an online filing that includes the

Extension of deadlines The article explains that the General Directorate of Taxation (DGI) has issued a prolongation for tax obligations that were set to expire on July 27, 2026. This measure, formalized through Resolution No. 1721/2026, grants affected taxpayers additional time to complete their filings and payments without incurring penalties. The extension covers a range

On 2 July 2026, the Dirección General Impositiva announced that several entities have been removed from the regime of Electronic Fiscal Receipts (CFE). The removal was carried out after a thorough verification that these organisations lack genuine economic activity and are, in fact, front companies often used for illicit purposes. The announcement details the legal