Documents Required for IVA Registration in Uruguay

When registering for IVA in Uruguay, the documents required depend on whether your business is a resident or a non-resident entity. Below is a complete breakdown of what you will need to prepare.

For Resident Businesses (Standard Registration)

The following documents are required when registering a Uruguay-based business with the DGI:

• Company incorporation documents (estatutos or contrato social)

• IDs of legal representative(s), directors, or partners

• Proof of tax address in Uruguay (domicilio fiscal details)

• Start date of business activities

• DGI registration forms: Form 0351 (plus Forms 0352 and 0353 if linked persons or entities apply)

• Notarial certification of the signatory's authority (certificación notarial)

• CJPPU certificate or BPS R205, if applicable

• Proof of fine payment, if registering late

• Contact person's phone number and email address

For Non-Resident Businesses (Simplified Registration)

The following documents are required for non-resident digital service providers registering under the non-resident scheme:

• Certificate of incorporation

• Power of attorney or proof of authority for the person signing the registration (if not a director)

• Signer's identification details

• Foreign tax address (entered as domicilio fiscal)

• Start date of digital service activities in Uruguay

• DGI registration forms: Form 0351 (plus Forms 0352 and 0353 if linked persons or entities apply)

• Notarial certification covering: company existence, signatory authority, and a statement confirming that the business exclusively provides digital services under Decreto 149/007 (Arts. 21 bis and 21 ter) and Resolución DGI 6409/2018

• Contact person's phone number and email address

• Business website address

Invoicing Notes at Registration

Resident businesses should be prepared to comply with Uruguay's electronic documentation requirements (CEDE/NO CEDE groupings used by the DGI).

Non-resident businesses should plan early for how they will meet DGI electronic invoicing requirements, whether through direct compliance or through their appointed local representative.

Registration Portal

All registrations are submitted through the DGI online portal at dgi.gub.uy.

A Note on Bank Accounts

Both resident and non-resident businesses are required to have a local Uruguayan bank account as part of the registration process.

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