Uruguay IVA Registrations Explained
Updated 3 months ago
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Who Must Register?
Registration for Uruguay IVA is mandatory for all businesses, whether resident or non-resident, before commencing taxable activities. There is no minimum revenue threshold. The IVA law in Uruguay does not provide any exemption from registration.
The only exception: non-resident businesses are not required to register if the Uruguayan business buyer is subject to withholding obligations and handles the IVA through the reverse charge mechanism.
Registration Types
Scenario | Registration Type | Who Qualifies | Local Partner Required? | Registration Deadline |
|---|---|---|---|---|
Resident business with physical presence | Standard Registration | Any business incorporated or physically established in Uruguay | No | Before commencement of taxable operations |
Non-resident remote seller (B2C digital services) | Simplified Registration for Non-Residents | Non-resident SaaS or digital service providers making B2C sales to Uruguayan consumers | Yes | Before or upon the first taxable B2C transaction |
Filing Frequencies
Business Type | Filing Frequency | Filing Deadline | Payment Deadline |
|---|---|---|---|
Resident business | Monthly | 22nd of the following month | 22nd of the following month |
Non-resident remote seller | Annual return with quarterly payments | May 15 of the following year | 22nd of the month following each quarter-end |
Weekend and Holiday Rule
If the 22nd falls on a Saturday or Sunday, the deadline extends to the next official business day.
Nil Returns
Nil returns are required in Uruguay. If your business had no taxable activity during the period, you are still required to file a return. Late filing of a nil return triggers the same penalty as any other late return.
What to Report on Your IVA Return
Item | Resident Business | Non-Resident Business |
|---|---|---|
Total Sales | All B2B and B2C domestic supplies | B2C digital sales only |
Output Tax (IVA Collected) | 22% on all local supplies | 22% on B2C sales to Uruguayan individuals |
Input Tax Credits | Yes, claimable on local business expenses | Not available; non-residents cannot recover local IVA |
Adjustments and Credit Notes | Yes | Yes |
Quarterly Payment Schedule (Non-Residents)
Quarter | Payment Due |
|---|---|
October to December 2025 | January 22 |
January to March 2026 | April 22 |
April to June 2026 | July 22 |
July to September 2026 | October 22 |
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