The Standard Rate
The standard VAT rate in Uruguay in 2023 is 22%.
Insight from a local on Uruguayan culture
There is no threshold, registration is required from the first delivery.
The benefits of E-services through Uruguay
What are the taxes in Uruguay?
- 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.
Articles and Reports on Uruguay
- In order to get an Uruguayan IP address, you need to be in Uruguay;
- The person or entity registering the account must have their billing address in Uruguay or choose to use a credit card that can be managed by an Uruguayan financial institution.
Learn what the registration procedure is in Uruguay
For registration purposes, you must fill out forms, and attach copies of a passport or other identity document of a person authorized to sign on behalf of the company.
How to hire a tax representative
You don’t need a local fiscal agent in Uruguay if the services are taxable. You just need to declare one address to be used for communications with the Tax Office.
VAT Filing and payment date
Uruguay’s VAT returns are generally submitted monthly for medium and big taxpayers.
The taxes for small taxpayers in Uruguay.
As taxpayers are classified by the tax agency, they will be treated differently under the law.
The deadline for all VAT returns is the month following the month in which the transactions took place. The deadline is published at the beginning of each year by tax authorities.
Vacation in Uruguay
The penalty for late registration established by the tax authority is UYU770.
If your VAT is late, penalties are applied. The amount of the penalty depends on the date of payment and can range from 5% to 20%. Interest is also charged on late payments of tax at a rate that varies.
Engaging with their citizen
The documents must be kept for five years or until the tax is prescribed. If fraud is detected, it must be stored for ten years.