Uruguay Extends Electronic Invoicing Requirement to Most Taxpayers

Uruguay published Resolution No. 2.389/2023 and Resolution No. 2.390/2023 in the Official Gazette on 20 November 2023, which extend the electronic invoicing regime (régimen de documentación fiscal electronica) to most taxpayers. Further, Resolution No. 2.548/2023 was published on 1 December to extend the relevant deadlines.

Resolution No. 2.389/2023 provides that taxpayers registered as on 31 July 2023 and those registered from 1 August 2023 to 30 April 2024 are required to acquire the st…