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24 September 2026

Uruguay modifies Common Reporting Standard reporting deadlines

  • On 15 September 2026, the Uruguayan Tax Administration (DGI) issued Resolution No. 2155/026, modifying the deadlines for financial institutions to communicate Common Standard Reporting related information to the DGI.
  • Effective 1 January 2027, CRS reports must be submitted between 1 March and 31 May of the year following the reportable period, rather than between 1 April and 1 June.
  • Financial institutions subject to CRS reporting in Uruguay should consider updating their reporting calendars, internal processes and compliance systems to reflect the earlier filing period and correction deadline.
 

The Uruguayan Tax Administration (DGI), on 15 September 2026, issued Resolution No. 2155/026 changing the deadlines for financial institutions to communicate Common Reporting Standard (CRS) related information to the DGI.

The Resolution focuses exclusively on reporting timelines and does not modify the information required to be reported under CRS.

Main changes introduced by Resolution No. 2155/026

Information submission

Information must be submitted between 1 March and 31 May of the year following the reportable period. Previously, submission was required between 1 April and 1 June.

Corrections

Corrections to previously filed information may be submitted up to 30 days after 1 June of the year following the reporting period. Under the previous requirement, the deadline for submitting corrections was up to 30 days after 1 July.

The Resolution was published (only in Spanish) in the Official Gazette on 17 September 2026.

Implications

Financial institutions subject to CRS reporting in Uruguay should consider updating their reporting calendars, internal processes and compliance systems to reflect the earlier filing period and correction deadline.

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Contact Information

For additional information concerning this Alert, please contact:

EY Uruguay, Montevideo

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2026-2036

 

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