The Uruguayan General Directorate of Taxation Nov. 28 announced the Dec. 31 deadline for remaining VAT payers to join the e-invoicing regime. The announcement includes: 1) that, from Jan. 1, 2025, all VAT payers must become electronic issuers from the time they register, restart activities, or become VAT payers; 2) which VAT payers are exempt from becoming electronic issuers; and 3) that minimum VAT payers who join the regime are eligible for a fee reduction when the monthly fee is greater than 3.3 percent of their monthly income. [Uruguay, General Directorate of Taxation, 11/28/24]
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