The Uruguayan tax administration (DGI) issued a new resolution (Resolution 1184/2020) to facilitate the registration of new taxpayers in the electronic invoicing system of the country. The new resolution also revokes the requirement to issue printed fiscal documents (transportation authorizations, invoices or tickets) in cases where the purchaser is registered as an electronic issuer of invoices and there is no physical transportation of goods.
The requirement has also been removed in cases of tickets allowing the entrance to places of entertainment when the purchaser does not require the issuance of a ticket, as well as in cases of deliveries of goods where the person making the delivery has an electronic image of the electronic invoice supporting the sale. More information here.
