{"id":3531,"date":"2025-09-18T20:33:02","date_gmt":"2025-09-18T18:33:02","guid":{"rendered":"https:\/\/www.ecovis.com\/uruguay\/es\/?p=3531"},"modified":"2025-09-18T20:35:22","modified_gmt":"2025-09-18T18:35:22","slug":"regimen-especial-de-comercio-de-frontera","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2025\/09\/18\/regimen-especial-de-comercio-de-frontera\/","title":{"rendered":"R\u00e9gimen especial de Comercio de Frontera"},"content":{"rendered":"<p>El 3 de setiembre pasado fue publicada la Ley No. 20419 a trav\u00e9s de la cual se crea el r\u00e9gimen especial de comercio de frontera en las zonas fronterizas del pa\u00eds mediante el cual se podr\u00e1 importar definitivamente determinadas mercader\u00edas exentas del pago de tributos y paratributos, incluidos el IVA y el IMESI.<\/p>\n<p>Se faculta al Poder Ejecutivo a establecer un procedimiento aduanero simplificado, en el que no se requerir\u00e1 documentaci\u00f3n relativa a organismos de control con relaci\u00f3n a las mercader\u00edas, siempre que se cumplan simult\u00e1neamente las siguientes condiciones:<\/p>\n<ol>\n<li>Las operaciones sean realizadas por micro, peque\u00f1as y medianas empresas cuyo giro sea comercio al por menor, que cumplan con los requisitos que establezca la reglamentaci\u00f3n.<\/li>\n<li>Las mercader\u00edas deber\u00e1n destinarse exclusivamente a ventas realizadas por comercios al por menor, siempre que la entrega de dichos bienes sea efectuada en el propio local comercial.<\/li>\n<li>La venta se realice exclusivamente a consumidores finales y el pago se materialice presencialmente en el propio local comercial.<\/li>\n<\/ol>\n<p>El Ministerio de Econom\u00eda y Finanzas ser\u00e1 quien determine la lista de productos que podr\u00e1n importarse bajo este r\u00e9gimen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 3 de setiembre pasado fue publicada la Ley No. 20419 a trav\u00e9s de la cual se crea el r\u00e9gimen especial de comercio de frontera en las zonas fronterizas del pa\u00eds mediante el cual se podr\u00e1 importar definitivamente determinadas mercader\u00edas exentas del pago de tributos y paratributos, incluidos el IVA y el IMESI. Se faculta [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":3532,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[30],"tags":[108],"class_list":["post-3531","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades","tag-issue-323"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gimen especial de Comercio de Frontera - Ecovis en Uruguay<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/uruguay\/es\/blog\/2025\/09\/18\/regimen-especial-de-comercio-de-frontera\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimen especial de Comercio de Frontera - Ecovis en Uruguay\" \/>\n<meta property=\"og:description\" content=\"El 3 de setiembre pasado fue publicada la Ley No. 20419 a trav\u00e9s de la cual se crea el r\u00e9gimen especial de comercio de frontera en las zonas fronterizas del pa\u00eds mediante el cual se podr\u00e1 importar definitivamente determinadas mercader\u00edas exentas del pago de tributos y paratributos, incluidos el IVA y el IMESI. 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