Uruguay

Changes in the Validity of Preprinted Contingency Documentation by the DGI

Posted on by llbsadmin

The Dirección General Impositiva (DGI) of Uruguay announced, through Resolution No. 1421/2025, a modification in the validity periods for preprinted contingency documentation (CFC), replacing the provisions established in Resolution No. 798/2012.

New Validity Periods

  • Certificates issued before October 1, 2025: valid for 5 years from the date of issuance.
  • Certificates issued from October 1, 2025, onwards: valid for 2 years.
  • Special cases (Article 1 of Decree No. 463/002): validity may be shorter, applicable to auditing and investigation tasks carried out by the Administration.

With this update, the DGI aims to optimize validity periods and ensure more efficient control of contingency fiscal documents.

Need Help with Your Tax Documentation?

If you have questions about how to apply this regulation in your company or want to ensure compliance with the validity periods, our team of experts can assist you.

Contact Us Today:info@llbsolutions.com | www.llbsolutions.com

llbsadmin