Uruguay VAT (IVA) Guide for 2026: Rates, Registration & Compliance
Uruguay's standard VAT (IVA) is 22%, with a 10% reduced rate. This guide covers what you charge, when selling into Uruguay creates a registration obligation, and how filing works. It is written for two situations: selling SaaS or other digital services to customers in Uruguay, and shipping physical goods there.
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Key Takeaways
Uruguay's basic VAT (IVA) rate is 22%, with a minimum 10% rate on a closed statutory list of items like basic foods and medicines, and zero-rated exports with input recovery. Uruguay has taxed non-resident digital services since 2018 under Decreto 144/018 — cross-border B2C supplies carry 22% IVA plus a separate 12% non-resident income tax (IRNR), and for audiovisual/streaming services the full fee is treated as Uruguayan-sourced when the customer is in Uruguay. SaaS supplied to Uruguayan consumers is subject to 22% IVA, with B2B supplies handled through reverse charge.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Uruguay's basic IVA rate is 22%. A minimum rate of 10% applies to a closed statutory list, and exports of goods are zero-rated with input recovery. The tax authority is the Dirección General Impositiva (DGI).
Rate | Applies to |
|---|---|
Basic 22% | Most goods and services, including SaaS and other digital services supplied to customers in Uruguay. |
Minimum 10% | Basic foods, medicines, some health and hospitality |
Zero 0% | Exports of goods, and the specific services on Uruguay's export-services list. |
For more detail, see our LATAM tax guides.
Registration or Nexus Threshold
Uruguay has taxed non-resident digital services since 2018 under Decreto 144/018 [2]. Cross-border business-to-consumer supplies carry 22% IVA and, separately, a 12% non-resident income tax (IRNR) [1][2]. For audiovisual and streaming services, 100% of the income is treated as Uruguayan-sourced when the customer is in Uruguay, so IVA and IRNR apply to the full fee; a 50% source rule applies instead to cross-border mediation and intermediation services where one party is located abroad [2]. Non-residents register through a simplified DGI procedure, and business-to-business supplies are handled by reverse charge. There is no registration threshold.
How to register for Uruguayan VAT on digital services:
Confirm you supply digital services to Uruguayan consumers.
Register with the DGI under the simplified non-resident procedure.
Charge 22% IVA, plus 12% IRNR where it applies.
Treat audiovisual and streaming income as 100% Uruguayan-sourced when the customer is in Uruguay; the 50% source rule applies only to cross-border mediation/intermediation.
File and remit on the DGI schedule for non-residents.
Filing Frequency & Deadlines
Resident VAT payers file monthly on the DGI calendar [4]. Non-resident digital providers under the simplified regime report on the schedule the DGI sets for that regime [2][4].
Exemptions
Exports are zero-rated, and items such as basic foods and medicines are taxed at the minimum 10% rate or exempt [1]. SaaS supplied to Uruguayan consumers is subject to 22% IVA, while business-to-business supplies are handled through reverse charge [2].
Penalties
Late payment carries a mora fine that scales with the delay, together with a monthly recargo and interest on the outstanding amount, under Article 94 of the Tax Code [3].
Frequently Asked Questions
Uruguay IVA Calculator
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Uruguay · IVARates as of August 2026. Source: DGI: basic and minimum VAT rates (opens in a new tab).
Uruguay · Basic rate
22%
IVA rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.