Uruguay VAT (IVA) Guide for 2026: Rates, Registration & Compliance

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).

For more detail, see our LATAM tax guides.

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:

1. Confirm you supply digital services to Uruguayan consumers.

2. Register with the DGI under the simplified non-resident procedure.

3. Charge 22% IVA, plus 12% IRNR where it applies.

4. 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.

5. File and remit on the DGI schedule for non-residents.

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].

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].

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].

1. DGI — ¿Cuáles son los bienes y servicios gravados a la tasa básica del 22%?: https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/son-bienes-servicios-gravados-tasa-basica-del-22

2. Decreto 144/018 (non-resident digital and audiovisual services, IVA and IRNR): http://www.impo.com.uy/bases/decretos-originales/144-2018

3. Código Tributario — Art. 94 (mora, fines and recargos): https://www.impo.com.uy/bases/codigo-tributario/14306-1974/94

4. DGI — Vencimientos 2026, calendario general: https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/vencimientos-2026-calendario-general-actualizado