New DGI Update on Withholding and Perception Codes

The General Tax Directorate (DGI) of Uruguay has announced a new update to the catalog of withholding and perception codes used in the Electronic Tax Receipt (CFE). This update incorporates the changes resulting from the recent reduction of the VAT rate for goods taxed at both the minimum and basic rates.

Main changes introduced
The update includes the provisions established in DGI Resolution No. 2140/025, which defines the conditions for applying the VAT reduction on sales made by retail businesses located within a radius of up to 20 km from land border crossings.

Additionally, the update details the new lines and codes that taxpayers must use to correctly report the related tax credits.

How tax credits should be declared

For purchasers (Form 2181):
• Line 418: Credit corresponding to the seller.
• Line 428: Credit corresponding to the purchaser.

For issuers and consumer cooperatives (Form 2181):
• Line 465: VAT reduction according to ART. 21 NUM. 2.
• Line 466: VAT reduction according to ART. 28.

Documentation of operations
Transactions covered by this regime must be recorded separately from other operations and issued in receipts intended for final consumption, showing the total amount without applying the reduction.

Access to the updated catalog
The latest version of the catalog is available on the official DGI website.

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