Uruguay: CRS reporting deadline extended to November 30, 2025
The tax authority announced that its AEOI portal will remain open for submitting CRS reports until November 30, 2025.
The tax authority (Dirección General Impositiva – DGI) on October 7, 2025, announced that its automatic exchange of financial information (AEOI) portal will remain open for submitting common reporting standard (CRS) reports until November 30, 2025.
Under Section 6 of Resolution No. 6396/2017, reporting financial institutions that failed to submit CRS reports within the deadlines set out in Section 4 of the same resolution may now do so by the extended deadline. However, this extension does not exempt them from the sanctions that may be imposed under Article 10 of Law No. 19,484.
Reporting financial institutions that submitted CRS reports on time but either:
- Failed to report one or more financial accounts may now submit them through new CRS reports (MessageTypeIndic CRS701); or
- Reported incorrect information and need to make corrections may submit through CRS Modification Reports (MessageTypeIndic CRS702), however remain subject to potential sanctions under Article 10 of Law No. 19,484.
Furthermore, reporting financial institutions must comply with Section 7 of Resolution No. 6396/2017, when applicable, by submitting Form 3915, CRS Report Submissions Declaration.
Read an October 2025 report prepared by the KPMG member firm in Uruguay