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

Canonical: https://trykintsugi.com/sales-tax-guides/latam/uruguay
Published: September 22, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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](/sales-tax-guides/latam).

## 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].

## Sources

- 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](https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/son-bienes-servicios-gravados-tasa-basica-del-22)

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

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

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

## Frequently Asked Questions

### What is the Uruguay VAT (IVA) rate in 2026?

A basic 22% on most goods and services, with a minimum 10% rate on items such as basic foods and medicines and 0% on exports.

### Do foreign digital sellers register for VAT in Uruguay?

Yes. Non-residents register through a simplified DGI procedure and charge 22% IVA plus, where applicable, a 12% non-resident income tax.

### Is SaaS taxable in Uruguay?

Yes. SaaS to Uruguayan consumers is subject to 22% IVA; B2B supplies are handled through reverse charge.

### How are streaming services taxed in Uruguay?

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.

### Is there a VAT registration threshold in Uruguay?

No. Non-resident digital-service providers have no registration threshold.

### What taxes apply to foreign digital services in Uruguay?

Both 22% IVA and a 12% non-resident income tax (IRNR) can apply to the same cross-border supply.

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