{"id":10348,"date":"2023-11-27T19:01:33","date_gmt":"2023-11-27T18:01:33","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/454-ingreso-preceptivo-al-regimen-de-facturacion-electronica\/"},"modified":"2023-11-27T19:01:33","modified_gmt":"2023-11-27T18:01:33","slug":"454-ingreso-preceptivo-al-regimen-de-facturacion-electronica","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/454-ingreso-preceptivo-al-regimen-de-facturacion-electronica\/","title":{"rendered":"454 &#8211; Ingreso preceptivo al r\u00e9gimen de facturaci\u00f3n electr\u00f3nica"},"content":{"rendered":"<p class=\"has-text-align-justify\">La DGI mediante la <strong>Resoluci\u00f3n N\u00b0 2389\/2023, <\/strong>a efectos de la universalizaci\u00f3n del r\u00e9gimen de documentaci\u00f3n fiscal electr\u00f3nica estableci\u00f3 el ingreso preceptivo de los contribuyentes del Impuesto al Valor Agregado (IVA) de acuerdo con el siguiente cronograma.<\/p>\n<p class=\"has-text-align-justify\"><strong><u>Contribuyentes inscriptos al 31 de julio de 2023 <\/u><\/strong><strong><u><\/u><\/strong><\/p>\n<p class=\"has-text-align-justify\">Los contribuyentes del IVA, incluso quienes tributen IVA m\u00ednimo, deber\u00e1n adquirir la calidad de emisor electr\u00f3nico antes del <strong>1\u00ba de mayo de 2024<\/strong>.<\/p>\n<p class=\"has-text-align-justify\">En tanto, quienes <strong>presten exclusivamente<\/strong> <strong>servicios personales<\/strong> fuera de la relaci\u00f3n de dependencia, deber\u00e1n adquirir la calidad de emisores electr\u00f3nicos antes del <strong>1\u00ba de enero de 2024<\/strong>.<\/p>\n<p class=\"has-text-align-justify\"><strong><u>Contribuyentes inscriptos entre el 1 de agosto de 2023 y 30 de abril de 2024<\/u><\/strong><strong><u><\/u><\/strong><\/p>\n<p class=\"has-text-align-justify\">Los contribuyentes del IVA, incluso quienes tributen IVA m\u00ednimo, deber\u00e1n adquirir la calidad de emisor electr\u00f3nico, antes del <strong>1\u00ba de mayo de 2024<\/strong>.<\/p>\n<p class=\"has-text-align-justify\">Lo anterior tambi\u00e9n aplica a quienes reinicien actividades o se constituyan en contribuyentes del referido impuesto en dicho per\u00edodo.<\/p>\n<p class=\"has-text-align-justify\"><strong><u>Contribuyentes no comprendidos en el r\u00e9gimen<\/u><\/strong><strong><u><\/u><\/strong><\/p>\n<ul>\n<li>Los contribuyentes que desarrollen exclusivamente <strong>actividades agropecuarias<\/strong> y obtengan en el ejercicio ingresos inferiores a <strong>UI 4.000.000<\/strong> valuadas a la cotizaci\u00f3n del \u00faltimo d\u00eda del ejercicio fiscal correspondiente (aproximadamente USD 580.000).,<\/li>\n<li>Quienes sean contribuyentes de IVA exclusivamente por concepto de <strong>agregaci\u00f3n de valor en la construcci\u00f3n sobre inmuebles<\/strong>.<\/li>\n<li>Los contribuyentes del <strong>Impuesto a las Rentas de los No Residentes<\/strong>.<\/li>\n<li>Los <strong>contribuyentes exonerados<\/strong> de impuestos administrados por la DGI por todas sus operaciones, excepto los usuarios directos e indirectos de zona franca.<\/li>\n<li>Los contribuyentes del <strong>Monotributo, del Monotributo Social Mides y del Aporte Social \u00danico de PPL<\/strong>.<\/li>\n<\/ul>\n<div class=\"wp-block-file\"><object class=\"wp-block-file__embed\" data=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2023\/11\/2023_11_27-AUREN-Novedades-Ingreso-preceptivo-CFE.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de 2023_11_27-AUREN-Novedades-Ingreso-preceptivo-CFE.\"><\/object><a id=\"wp-block-file--media-fe2ba6dc-03ed-4ac1-914c-50ef83991300\" href=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2023\/11\/2023_11_27-AUREN-Novedades-Ingreso-preceptivo-CFE.pdf\">2023_11_27-AUREN-Novedades-Ingreso-preceptivo-CFE<\/a><a href=\"https:\/\/auren.com\/uy\/wp-content\/uploads\/migration\/2023\/11\/2023_11_27-AUREN-Novedades-Ingreso-preceptivo-CFE.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fe2ba6dc-03ed-4ac1-914c-50ef83991300\">Descarga<\/a><\/div>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La DGI mediante la Resoluci\u00f3n N\u00b0 2389\/2023, a efectos de la universalizaci\u00f3n del r\u00e9gimen de documentaci\u00f3n fiscal electr\u00f3nica estableci\u00f3 el ingreso preceptivo de los contribuyentes del Impuesto al Valor Agregado [&hellip;]<\/p>\n","protected":false},"featured_media":10351,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-10348","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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