URUGUAY: DGI Authorizes New Cases Where Paper Versions of eInvoices will not be Required

Ramón Frias
July 29, 2020

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

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Ramón Frias

Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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