Uruguay Uruguay

Digital services

Digital services

 

Web: Tax department

 

VAT General rate

22%

 

Threshold

There is no threshold, registration is required from the first delivery.

E-services list

Objects of taxation:

  • Audiovisual services directly provided from abroad by electronic means to entities or individuals located in Uruguay;
  • Fees for the mediation or intermediation by electronic means between the supply and the demand of services when one or both parties of the core service are located in Uruguay.

Pieces of evidence

  • The IP address of the computer, mobile phone, or related device is located in Uruguay;
  • The billing address is located in Uruguay; or
  • The credit card used is managed by an Uruguayan financial institution.

Registration procedure

For registration, it is necessary to fill out forms, attach copies of a passport or other identity document of a person authorized to sign documents on behalf of the company.

Tax representative

Foreign electronic-service suppliers that provide taxable services, it will not be necessary to appoint a local fiscal agent, it being enough to declare an address in Uruguay that will be used for purposes of communications with the Tax Office.

VAT Filing and payment date

VAT returns are generally submitted monthly for medium and big taxpayers.

Small taxpayers must submit declarations annually.

The mentioned classification of taxpayers is determined by the tax agencies.

The monthly VAT returns deadline is the month following the month in which the transactions are reported. The deadline is published by the tax administration at the beginning of each year.

Penalties

The penalty for late registration established by the tax authority is an economic fine of UYU770.

A penalty of 5%, 10% or 20% is imposed for late payment of VAT, and a penalty of UYU540, UYU560, or UYU610 is imposed for late submission of the VAT return. The penalty rate depends on the date of payment. In addition, interest is charged on late payments of tax at a rate that varies.

Keeping records

The books, accounting records, and invoices shall be stored as long as the tax is not prescribed. The statute of limitations period is five years. In the case of detection of fraud, the term is extended to 10 years.