The General Directorate of Revenue (DGI) explained that the tax invoice must include a description of the transaction made, the quantity, the unit price, the total amount, the agreed payment terms, the institution's logo, the RUC information, and the address of the business or person issuing the document. According to the DGI, this new law aims to promote transparency of information for buyers and will come into effect on June 19, 2026. The General Directorate of Revenue (DGI) reported that the implementation of Law No. 473 of June 19, 2025, does not imply any change in the format or content of the tax invoice received by the buyer. The aforementioned law sets norms on Consumer Protection and Competition Defense, and it establishes that businesses are obliged to display the total price of goods and services, including taxes, fees, and any other applicable charge. Likewise, the obligation for businesses or the person providing the service to issue the invoice to those who acquire the good or service is maintained. In turn, in the case of electronic invoices, they must include a QR code to verify their validity, among other requirements.
New Rules for Invoices in Uruguay
Uruguay's DGI has clarified new invoice requirements effective in 2026. The new rules aim to increase consumer transparency and mandate the display of total costs and a QR code for electronic invoices.
