Compliance alert: DGI publishes a resolution about CFEs and correction notes to send before transport
The Uruguayan tax authority (DGI), published Resolution No. 1315/2023, which incorporates a literal to Resolution No. 798/2012, a resolution that established the conditions that regulate the documentation regime through Electronic Tax Receipts (CFE).
Resolution 1315/2023 establishes that those taxpayers included in the CFE regime, whose main activity is within the required transfers, must send to the DGI each one of the CFEs issued, as well as the correction notes, prior to the transportation of the merchandise or the delivery of the printed representation to the non-electronic receiver.
The Taxpayers that fall under this mandate are those whose main line of activity corresponds to (restaurants and barbecues; rotisseries; tea rooms; bars selling drinks; supply of events; organization of conventions and commercial events).
Resolution 1315/2023 comes into effect on 1 September 2023.