Guides a Uruguayan taxpayer or their contador through a monthly IVA (Impuesto al Valor Agregado) compliance cycle: onboarding and regime check, CFE-based ledger classification, Formulario 2176/2178 preparation, and DGI Servicios en Línea submission with retention/credit reconciliation.
Confirm the taxpayer's RUT, IVA regime (Contribuyente IRAE, Unipersonal, Literal E, or Monotributo), and filing period. Monotributo taxpayers are out of scope — this workflow applies only to those who charge IVA separately. Establish the correct filing deadline group based on the last two digits of the RUT (Group 1: 16th–19th; Group 2: 20th–23rd; Group 3: 24th–27th of the month following the period).
Gather all Comprobantes Fiscales Electrónicos (CFEs) for the period — e-Facturas (code 111), e-Notas de Crédito (112), e-Notas de Débito (113), and e-Facturas de Exportación (121) — plus bank statement data. Classify each transaction by rate (22% tasa básica, 10% tasa mínima, 0% export, or exempt) and identify blocked input categories (passenger vehicles, entertainment). Only e-Factura (111) documents support input IVA recovery; e-Ticket (101) purchases do not.
Populate the IVA working paper using the classified ledger. Calculate total output IVA (líneas 1–8 of Form 2176: ventas gravadas at 22% and 10%, plus exports and exempt sales), total deductible input IVA (líneas 9–14: purchases at both rates plus imports, net of blocked amounts), and the net IVA position (línea 15). Apply any DGI withholding/perception credits (retenciones/percepciones, línea 17) and the carried-forward credit (línea 16) to arrive at the amount payable or credit balance (línea 18).
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Uruguay accountant for review.
Log in to DGI Servicios en Línea (www.dgi.gub.uy) and submit Formulario 2176 (or 2178 for large taxpayers) for the period, entering figures from the working paper. If IVA is payable, initiate payment via the portal before the RUT-group deadline to avoid recargos (5% first month, 2% per additional month). If a saldo a favor results, confirm whether to carry it forward or apply for a refund.