| Update: | Compliance Alert - DGI updates instructions for requesting certificates for electronic issuers v.05 |
| Date: | 2024-05-15 |
The General Tax Directorate (DGI) of Uruguay published an update for Requesting Certificates for Electronic Issuers v.05., including the necessary steps for the taxpayers acting as electronic issuers to make authorization requests for Tax Documents only through DGI’s website.
The electronic issuers can request the following certificates:
- Vouchers where one was certified as an Electronic Issuer:
- Electronic Tax Documents (CFE) Certificate: All tax documents for which the issuer has been certified can be issued electronically, with a CAE expiration date equal to 2 years.
- Contingency Tax Documents Certificate: Allows taxpayers to obtain authorization to issue contingency tax documents (CFC), with an expiration date of the documentation equal to 5 years.
- Tax Documents in the transition period: Allows taxpayers to obtain authorization to print traditional tax documents and issue paper documentation for certified tax documents during the transition period. The transition period is one month from receiving the status of electronic issuer.
- Non-certified Tax Documents: Allows obtaining authorization to issue “e-remitos” (electronic dispatch advice) as long as the issuer does not have certified the e-remito.
More information is available in the instructions (in Spanish).