Uruguay VAT Guide for Nonresident SaaS and E-commerce

A practical guide for US SaaS and e-commerce companies selling into Uruguay. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.

Do I need to register for VAT in Uruguay?

Uruguay charges 22% IVA on B2C cross-border digital services under its foreign digital service provider regime, in force since 2018. Registration with the DGI is required from the first Uruguayan consumer sale. A separate 12% IRNR (income tax for nonresidents) withholding may also apply on streaming and SaaS payments, typically handled by the buyer's payment institution.

• B2C digital services (SaaS, streaming, online ads, online media): register with the DGI from the first Uruguayan consumer sale. Tax rate is 22% on the supply value.
• IRNR withholding (12%): separate income-tax obligation. Uruguayan payment institutions or buyers may withhold 12% IRNR on streaming and SaaS payments to nonresidents. Pricing models should account for both IVA and IRNR.
• B2B digital services to a DGI-registered Uruguayan buyer: the buyer self-assesses IVA. Capture the buyer's RUT for your records.
• Tax representative: typically required by the DGI for nonresident registration. Most US sellers retain a Montevideo-based accounting firm.

How to register

Uruguayan IVA registration runs through the DGI. A Uruguayan-resident tax representative is typically required to handle Spanish-language correspondence and monthly filings.

• Where: via your tax representative, who files the application with the DGI. Local link: Dirección General Impositiva (DGI).
• What you'll need: US tax ID (EIN), articles of incorporation (Spanish-translated), tax representative engagement, expected Uruguayan turnover, bank account details, description of digital services.
• Typical timeline: 30 to 60 days from a complete application to DGI approval and RUT issuance.
• Cost: Registration is free. Plan for UYU 100,000 to UYU 400,000 per year in tax representative fees depending on filing volume.

Filing and deadlines

Foreign-supplier IVA returns are filed monthly through DGI online services, due by the dates in the DGI calendar (depends on the last digit of the RUT). Returns are filed in UYU.

• Local Uruguay filing frequency: Monthly (medium/large); Annual (small).
• Return due: Monthly: in month following transactions (by tax ID); Annual: 4th month after fiscal year end.
• Payment due: All VAT payments made monthly (date by tax ID).

E-invoicing status in Uruguay

All VAT taxpayers issue CFE via DGI-authorised providers; DGI assigns electronic signature and serial.

Common mistakes US SaaS makes in Uruguay

• Forgetting the 12% IRNR withholding on top of IVA. Two separate taxes apply: 22% IVA on the supply, and a 12% IRNR income-tax withholding on payments. Pricing must account for both.
• Trying to register without a tax representative. The DGI typically rejects nonresident applications without a Uruguayan-resident representative.
• Treating B2B and B2C the same. Reverse charge applies for RUT-registered Uruguayan buyers.
• Filing in USD. Returns must be in UYU at the BCU (Banco Central del Uruguay) exchange rate at the time of supply.
• Trusting Stripe Tax to handle Uruguayan taxes. Stripe collects IVA but does not handle IRNR withholding or DGI filings. Both are your obligation.

Frequently asked questions

Selling into the EU? See also: Ecuador · Costa Rica · Iceland · Austria.