Collection entities must report details of operations

On April 24, 2023, Resolution 667/023 is issued, updating the subjects required to present the monthly information established by Resolution 557/009, which is repealed, contemplating the changes in the electronic payment system promoted. by the Central Bank of Uruguay (BCU).

It is resolved that the entities that manage payment methods, as well as the collection entities, provided that they are CEDE companies regulated and supervised by the BCU; that intervene in the sales of goods and provision of services carried out by third parties, must report monthly, the daily details of all operations carried out except those carried out with cash and/or checks.

In those operations in which an entity managing payment methods and a collection entity intervene simultaneously, the former will report the operation identifying the RUT of the intervening collection entity and the latter will report such operation identifying the RUT of the establishment that disposes of the asset. or provides the service.

When more than one collection entity is involved in the operations, all operations must be reported and the reporting party will be the entity that has the RUT number, identity card or NIE of the person selling the property or providing the service.

Regarding those operations arranged with establishments that declare that they do not have a RUT number because registration with the General Tax Directorate does not correspond, the information will be sent with the same data required in the preceding sections, replacing the RUT number with the ID number. identity.

The deadline to submit the sworn declaration is until the fifth business day of the month following the month reported.

These regulations apply to operations carried out after June 1, 2023.