Uruguay: Production environment required for submission of CRS reports is available until 30 June 2024

Updates for financial institutions regarding the submission of CRS reports

April 10, 2024

The tax authority (Direccion General Impositiva—DGI) on 4 April 2024 issued updates for financial institutions regarding the submission of common reporting standard (CRS) reports.

The production environment required for the submission of CRS reports is available beginning 1 April 2024. CRS reports, along with corrections, must be sent between 1 April 2024 and 30 June 2024. Reporting financial institutions will have an additional period of 30 calendar days, beginning 1 July 2024, to send any corrections made to the data submitted. The DGI notes that the simulation environment will be available simultaneously with the production environment for the submission of CRS reports.

The DGI also released technical guidance that includes instructions to authenticate and operate in the automatic exchange of financial information (AEOI) portal.

Read an April 2024 report prepared by the KPMG member firm in Uruguay

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