| Update: | Compliance Alert - New Resolution alters current policy on electronic fiscal documents |
| Date: | 2022-05-18 |
On 28 April 2022, the Uruguayan government published Resolution n. 531/2022, amending the regime of electronic fiscal documents CFE (Sp.: Comprobante Fiscal Electrónico – an umbrella term for tax-related e-documents).
The new resolution modifies Resolution n. 798/2012, specifically regarding printed representations of CFEs. The changes take effect on 1 November 2022 and have the following implications:
- For a CFE with a net amount of 5000 IU (ca. EUR 5000) or greater, the document must contain the recipient document number and indicate the country of issuance.
- For a CFE with a net amount of 5000 IU or greater, electronic tickets (B2C) and their corrective notes must be signed and sent to the tax authority, DGI.
- As to the current requirements of submitting daily reports to the DGI, starting 1 November 2022, all CFE and CFC documents (Sp.: Comprobantes Fiscales de Contingencia – tax-related documents used in cases when e-invoicing is not available) issued in a foreign currency will have to be included in the daily reports and converted into the correct fiscal exchange rate. This rule also applies to cancelled documents.