Normative framework

-Commercial Code Law No. 817.

-Art.54 “Every merchant is obliged to have record books of his accounting and his commercial correspondence. The number and form of these books is entirely at the discretion of the merchant, as long as he is regular and keeps the books that the law indicates as indispensable.”

-Art.55 The books that merchants must have are the following:

1. 1. 1. The daily book.
      2. Inventory.
      3. The letter copier.

-Law 18,600 of September 21, 2009. Regulated the admissibility, validity and effectiveness of the use of electronic or digital documents and the advanced electronic signature incorporated in them.

-Decree 384/019 of December 13, 2019. The Executive Branch authorized the use of electronic or digital documents intervened by an advanced electronic signature as a means of replacing physical Journal and Inventory Books.

-Decree 166/022 of May 30, 2022. Which is applicable to entities that have a functional currency different from the national currency, established that they must maintain accounting books in both currencies as of the financial years beginning from the date in which the General Directorate of Registry (D.G.R) establishes the technological tools that allow the intervention of electronic or digital documents. They may be presented in a single body or separate bodies.

Although until now entities could have their accounting and inventory in physical books, pre or post mobile sheets numbered consecutively or microfilmed files that will contain the mobile sheets, on February 24 of this year the MEC presented how the implementation was going to take place. of the system through electronic documents of Daily Books and Inventory with advanced digital signature that came into effect on March 6, 2023.

Procedure and stages to follow:

The books must be sent in PDF format, maintaining the same criteria as those applied for the printing and binding of books or microfiche, with an advanced digital signature of the representative of the organization who must have an E-book user.

1.- The representative will have to create a user on the website of the General Directorate of Registries, then they must send an email to enviolibros@dgr.gub.uy with identification of Name, CI and organization they represent to obtain authorization.

2.- Remote entry of the procedure, with indication of books whose signature is requested.

3.- The procedure number will be automatically assigned, and the user will receive an email in the email box provided.

4.- Presentation at the DGR window for the issuance of the payment ticket corresponding to the procedure in question.

5-. Registry intervention. May give rise to observations. Observations on the procedure must be made through the “E-Books” service.

6.- Download of Digital Registration Certificate, if no observations arise.

7.- Once the process is completed, the intervened Book can be downloaded within a period of 45 days from its registration.

Advantages

• Reduces operating, storage and conservation costs for the user.
• The book intervention process can be monitored through the E-Books user in all its stages.
• Proof of registration is included.
• Improves the evidentiary effectiveness and other legal effects of regular bookkeeping.
• E-Books allow the company to have access to the historical information of the Journal and Inventory Books that it has registered

Costs:

• The same payment criteria for registration fees and professional stamps that currently apply is maintained.
• The procedure is graded based on the number of pages that the file has.

For questions or clarifications, do not hesitate to contact our team.