By means of Resolution n. 531/2022, the Ministry of Economy and Finance in Uruguay made an adjustment to the regime of electronic fiscal documents (comprobantes fiscales electrónicos – CFE) in order to establish regulatory conditions, thus modifying Resolution n. 798/2012 of May 8, 2012, which provides the regulatory basis on this matter.
The changes introduced concern the printed representation of the CFEs in numeral 14 and the obligations to inform contained in numeral 20 of Resolution n. 798/2012, as follows:
· From 1 November 2022, if the net amount of the CFE is greater than UI 5,000, for the printed representation of the CFE, the document must record the recipient’s document number (número de documento del receptor) and indication of the country of issuance, notwithstanding the exceptions expressly established for certain operations (the non-bold part is an already existent requirement).
· From 1 November 2022, if the net amount of the CFE is greater than UI 5,000, for operations documented in e-Tickets (B2C) and their corrective notes, each CFE must be signed electronically and sent to the General Tax Directorate prior to sending to the electronic receiver; to the transport of goods or the delivery of the printed representation to the final consumer (the non-bold part is an already existent requirement).
· Regarding the existent requirement of transmitting to the General Tax Directorate a consolidated daily report including the details of all CFE and CFC (comprobantes fiscales de contingencia) issued on that day, from 1 November 2022, the amounts corresponding to invoices that are not were issued in national currency must be included in the daily report converted to the corresponding fiscal exchange rate.
