On October 3, 2024, the Uruguayan tax authority (Direccion General Impositiva—DGI) announced that its automatic exchange of information (AEOI) portal is now open for submitting Common Reporting Standard (CRS) reports. The portal will remain available until November 30, 2024.
Financial institutions that fail to submit their financial information within this timeframe may face penalties under Article 10 of Law No. 19,484. Institutions that previously submitted CRS reports but missed reporting certain accounts or need to correct their information can submit either a new CRS report or a CRS modifications report.
All submissions must follow the guidelines set out in Section 7 of Resolution No. 6396/2017 and be made using Form 3915, the Declaration of CRS Report.