Overview of IVA (Value Added Tax) in Uruguay Supported in Kintsugi

What is IVA in Uruguay?

Uruguay imposes a national Value Added Tax, locally known as Impuesto al Valor Agregado (IVA). It applies to the sale of goods, provision of services, and imports conducted within Uruguay's territory. IVA is administered by the Dirección General Impositiva (DGI), which operates under Uruguay's Ministry of Economy and Finance.

Kintsugi supports IVA compliance for businesses operating in Uruguay, covering nexus monitoring, registration, tax calculation, and filing.

What Kintsugi Supports in Uruguay

Kintsugi currently supports the following for Uruguay:

• Monitoring all three types of nexus: physical, economic, and collected tax

• Submitting new IVA registrations

• Importing existing registrations

• Tax engine calculations for B2B SaaS and B2C SaaS product categories

• Filing support for Uruguay IVA returns

Who Does This Apply To?

Uruguay IVA applies to two primary business types:

• Resident businesses with a physical presence in Uruguay. These businesses follow standard IVA registration and must file monthly returns.

• Non-resident businesses selling digital services (e.g., SaaS) to customers in Uruguay. These businesses register under a simplified non-resident scheme and file annual returns with quarterly payments.

Key Facts at a Glance

A Note on Kintsugi Intelligence

Kintsugi Intelligence continuously monitors your Uruguay IVA exposure, flags nexus triggers, and keeps your compliance posture up to date, so you can stay ahead of your obligations without the manual guesswork.

Need Help?

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