Uruguay: CRS amendments enter into force
Effective January 1, 2026
The Dirección General Impositiva (DGI) announced the entry into force of recent regulatory amendments to Uruguay’s CRS regime, and related supplementary, amending and complementary regulations.
The amendments are effective January 1, 2026, and are subject to certain specific exceptions.
Read a July 2026 report prepared by the KPMG member firm in Uruguay