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 10-30% effective 1 Jan 2027 for salaries and fees, extended to non-resident digital services with exemption validation.
- Five-year digital record-keeping for invoices and certificates; fines UYU 1,000-50,000 for non-compliance.
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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