Uruguay published Resolution No. 2.389/2023 and Resolution No. 2.390/2023 in the Official Gazette on 20 November 2023, which extend the electronic invoicing regime (régimen de documentación fiscal electronica) to most taxpayers. Further, Resolution No. 2.548/2023 was published on 1 December to extend the relevant deadlines.

Resolution No. 2.389/2023 provides that taxpayers registered as on …