Uruguay — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|22%||10%, 0%||Peso (UYU)|
Uruguay's general VAT rate is 22%, with other rates including 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Directorate General of Taxes (http://www.dgi.gub.uy) in Montevideo.
Visitors to Uruguay can qualify for a VAT refund on all purchases made for export - learn more about Uruguay VAT refunds here.
Uruguay has a special 10% reduced VAT rate on foodstuffs; hotels and tourism; and transport and diesel.
Uruguay is a member of the Mercosur Member trading bloc, which may affect international VAT collection and regulations.
Uruguay's consumption tax is called the Value-added tax (VAT), locally known as Impuesto al valor agregado (IVA), which was introduced in December 1972.
Uruguay VAT rates for 2017
- Zero-rated and exempt
Uruguay VAT number format
Businesses in Uruguay that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Directorate General of Taxes, and will follow a certain format. The VAT number format is Tax identification number (RUT), which contains 12 digits.
Uruguay VAT return periods
Businesses in Uruguay that are required to collect tax from consumers must file regular tax returns with the Directorate General of Taxes in Montevideo. Uruguay's VAT return periods are:
Monthly (small VAT taxpayers, as determined by the VAT authorities, must file annually)
Uruguay Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Uruguay are required to start collecting and remitting tax.
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Uruguay are not required to collect taxes from the consumer.
Uruguay VAT Refunds
Uruguay has a VAT refund program that allows tourists and others to receive a refund of any Uruguay VAT paid on goods purchased in Uruguay that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €500.00 Euros (which would yield a VAT refund of about €110). SalesTaxHandbook has detailed information about Uruguay's VAT refund program:Learn More About Uruguay VAT Refunds
Uruguay Tax Sources & Citations
- EN: Uruguay Value Added Tax
- RU: НДС Уругвай
- CN: 乌拉圭 增值税
- Uruguay Directorate General of Taxes (http://www.dgi.gub.uy)
- Ernst & Young global VAT tax study, Uruguay (updated 2017)
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