[UY] Bulk Upload - e-Resguardo (withholding invoice)

An e-Resguardo is the receipt you issue when you withhold a tax from a payment you make. The "buyer" of the e-Resguardo is the party you withheld from. For the general upload steps and format rules, see the Uruguay bulk upload manual.

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Separate file, separate adapter
Upload e-Resguardos in their own file and select the Uruguay withholding adapter. Do not mix them with invoices, tickets or notes.

One document, several withholdings

One e-Resguardo can carry several withholdings (for example IRAE and a complementary withholding). Each withholding is one row in the file:

Rows with the same Invoice External ID are issued as a single e-Resguardo, one line per row.
Repeat the document and buyer columns with the same values on every row of the same e-Resguardo.
Give each e-Resguardo its own Invoice External ID.

Column by column

Document

Column	Value / format	Required	Notes
`Issuer`	Value given by Brinta	Yes	Identifies which of your companies issues the e-Resguardo.
`Invoice Document Type`	`withholding invoice`	Yes	Lowercase.
`Invoice Type`	`withholding`	Yes
`Invoice External ID`	Your own ID	Yes	Groups the rows of one e-Resguardo.
`Invoice Date`	`yyyy-mm-dd`	Yes
`Invoice Due Date`	`yyyy-mm-dd`	No
`Invoice Additional Info`	Free text	No
`Currency`	`UYU`	Yes

Withheld party (buyer)

Column	Value / format	Required	Notes
`Buyer Type`	`business` or `person`	Yes	Lowercase.
`Buyer Tax Registration Type`	`RUT`, `CI`, `PASSPORT`, `tax_id`	Yes	`tax_id` for any other foreign ID.
`Buyer Tax Registration Number`	ID number, no dots or dashes	Yes	Format the cell as text.
`Buyer Legal Name`	Legal name	Yes
`Buyer Country`	ISO code	Yes	`UY` for local parties.
`Buyer State`	ISO 3166-2 code	No	Example: `UY-MO`. See department codes.
`Buyer City`	City	No
`Buyer Address Line`	Street and number	No
`Buyer Postal Code`	Postal code	No
`Buyer Email`	Email	No	The e-Resguardo is sent to this address.

Withholding lines (one per row)

Column	Value / format	Required	Notes
`Item External ID`	Your own code	No
`Item Name`	Text	Yes	Description of the line.
`Item Quantity`	Number	No	Usually `1`.
`Item Amount`	Number	Yes	Amount withheld on this line.
`Tax Code`	DGI withholding code, numbers only	Yes	See [UY] Códigos de Retención. Example: `1145143`.
`Tax Name`	Text	Yes	Name of the withholding. Example: `IRAE`.
`Tax Rate`	Decimal	Yes	Example: `0.025` for 2.5%.
`Taxable Amount`	Number	Yes	Amount the withholding is calculated on.

Leave the invoice columns that do not apply empty: Invoice Exchange Rate, export columns, Buyer External ID, Buyer Name, Item Description, Item Unit Amount, VAT Amount, VAT Rate.

Example: one e-Resguardo with two withholdings

Column	Row 1	Row 2
`Issuer`	(your issuer value)	(your issuer value)
`Invoice Document Type`	`withholding invoice`	`withholding invoice`
`Invoice Type`	`withholding`	`withholding`
`Invoice External ID`	`RES-2026-0001`	`RES-2026-0001`
`Invoice Date`	`2026-05-22`	`2026-05-22`
`Currency`	`UYU`	`UYU`
`Buyer Type`	`business`	`business`
`Buyer Tax Registration Type`	`RUT`	`RUT`
`Buyer Tax Registration Number`	`219312770020`	`219312770020`
`Buyer Legal Name`	`EMPRESA URUGUAYA S.A.`	`EMPRESA URUGUAYA S.A.`
`Buyer Country`	`UY`	`UY`
`Item Name`	`IRAE withholding`	`Complementary withholding`
`Item Amount`	`250`	`250`
`Tax Code`	`1145141`	`1145143`
`Tax Name`	`IRAE`	`RETENCION COMPLEMENTARIA`
`Tax Rate`	`0.025`	`0.025`
`Taxable Amount`	`10000`	`10000`

Credit note of an e-Resguardo

Use it to cancel or reduce an e-Resguardo already issued. Upload it with the same adapter as e-Resguardos. Fill in the columns above with these differences:

Column	Value / format	Required	Notes
`Invoice Document Type`	`credit note withholding`	Yes	Lowercase.
`Invoice Type`	`credit`	Yes
`Invoice Reason`	`void`, `return`, `discount`	Yes	`void` cancels the whole e-Resguardo. `return` and `discount` credit part of it.
`Original invoice BRINTA id`	Brinta ID of the original e-Resguardo	Yes	Find it in Invoicing → Outgoing, in the detail of the original document.
Buyer columns	Empty	No	The note keeps the withheld party of the original e-Resguardo.
Withholding lines	One row per line being credited	Not for `void`	For `void`, leave the line columns empty.

Example: full cancellation

Column	Value
`Issuer`	(your issuer value)
`Invoice Document Type`	`credit note withholding`
`Invoice Type`	`credit`
`Invoice External ID`	`NC-RES-2026-0001`
`Invoice Date`	`2026-05-25`
`Currency`	`UYU`
`Invoice Reason`	`void`
`Original invoice BRINTA id`	(Brinta ID of the e-Resguardo)

Things to check before uploading

Every row of the same e-Resguardo has the same Invoice External ID, and different e-Resguardos have different ones.
Tax Code is a valid DGI code from the withholding codes table, with numbers only.
Item Amount equals Taxable Amount × Tax Rate.