Castellán

Main differences between one affidavit and the other:

 

1. In case a credit arises, the request for it is automatically made (type A certificates), without having to fill out forms 2217 and 2218 for credit requests. Some exceptions apply, for example, credit for export VAT and similar, or VAT in suspense, or for reliquidations, among others.

2. In the case of a credit request for VAT, purchases of export and similar, or for VAT in suspense, the form allows to offset or request a part or the entire amount, or carry it over to the next month. That is, in the same form a credit and an amount to pay may arise at the same time.

3. Withholding taxes reported as responsible parties in forms 1144, 1146, 1246, 1845, 2183 and 3107 are not included, ceasing to be annexes and becoming independent declarations.

4. Information is opened regarding the use of credits arising from the affidavit, that is, to which taxes it is allocated.

5. Presentation method: it is done by accessing the DGI's Online Services web user, in the “Declarations” section through the “PADI Declaration Receiver”.

 

In summary, we consider as main disadvantages that the payment of withholdings as responsible parties must be made separately from the payment of VAT and monthly advances (through the preparation of an additional payment slip with the corresponding tax codes); as well as the offsetting of credits within the same affidavit with said withholdings. On the other hand, we consider as main advantages the automatic request for type A credit certificates, as well as the option to request the credit for VAT purchases of export and similar, or for VAT in suspense, in part or in full for commitments with suppliers in the delivery of certificates.

Montevideo, November 12, 2021