Uruguay: Updated guidance regarding submission of CRS reports

CRS reports, along with corrections, must be submitted between April 1, 2025, and June 30, 2025.

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April 11, 2025

The tax authority (Direccion General Impositiva—DGI) on April 1, 2025, issued updates for financial institutions regarding the submission of common reporting standards (CRS) reports.

The production environment for the submission of CRS reports is available from April 1, 2025. CRS reports, along with corrections, must be submitted between April 1, 2025, and June 30, 2025. Reporting financial institutions will have an additional period of 30 calendar days, beginning July 1, 2025, exclusively 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 2025 report prepared by the KPMG member firm in Uruguay

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