Uruguay VAT registration threshold

What this value means

WHAT WE DO NOT PUT A NUMBER ON: Uruguay's IVA (Título 10, Texto Ordenado 1996, restated in the T.O. 2023) has no registration turnover threshold — the tax attaches to internal circulation of goods, supplies of services and imports by anyone carrying on taxable activity, and every business registers with DGI (RUT) from commencement. The near-threshold that exists is an exclusion into a substitute regime, below. THE NEAR-THRESHOLD (LITERAL E / IVA MÍNIMO): Enterprises whose annual income stays under the 'literal E' small-enterprise limit — Artículo 66 literal E) Título 4 T.O. 2023 (formerly art. 52 lit. E, Título 4 T.O. 1996), reglamented by art. 122 of Decreto 150/007 — are outside IRAE and, instead of 22% IVA, pay a fixed monthly 'IVA mínimo'. DGI states the 2026 limit as 'Ingresos anuales menores a: $ 1.959.229' (the calendar-2026 peso restatement of the UI-denominated limit; the underlying 305,000 Unidades Indexadas figure could not be confirmed in the primary decree this pass — IMPO's Decreto 150/007 page truncates before art. 122 — so the UI figure is held at secondary confidence while DGI's peso figure is primary). The 2026 monthly IVA mínimo is $ 5.910 (Decreto 310/025 art. 1, applying from charge month January 2026). Exceeding the limit expels the taxpayer into full IVA and IRAE. A separate social Monotributo (Ley 18.083) also replaces IVA for the smallest personal activities selling to final consumers; its UI ceilings were not re-verified this pass and are deliberately not stated. PERIOD BASIS: the literal E limit is tested on income of the accounting year (ejercicio); DGI fixes the peso equivalent once per calendar year from the UI value at the preceding 31 December, so the peso figure is year-labelled and changes every January. NON-ESTABLISHED SUPPLIERS: nil threshold. Non-residents without a permanent establishment are generally reached through withholding by the local counterparty (IVA/IRNR responsables); the literal E and Monotributo regimes are unavailable to them. For internet services there is a genuine non-resident registration route, below. IMPORTED DIGITAL SERVICES: zero threshold, from the first sale, effective 1 January 2018. Ley 19.535 (25 September 2017) sourced internet-delivered services to Uruguay and Decreto 144/018 implements it: audiovisual transmissions are 'consideradas íntegramente de fuente uruguaya, siempre que el demandante se encuentre en territorio nacional' (100%); for mediation/intermediation platforms, where offeror or demander of the principal operation is abroad the activity is deemed 50% Uruguayan; for IVA, such services consumed or economically used in Uruguay are deemed performed entirely within it; in force for taxable events from 1 January 2018. The non-resident registers directly with DGI (procedure 'Inscripción de una empresa extranjera para prestación de servicios digitales', arts. 21 bis and 21 ter of Decreto 149/007, obtaining an NIE), and DGI may waive the local-representative requirement for suppliers whose exclusive object is digital services without physical presence. Traps: (1) The $ 1.959.229 figure is a calendar-2026 peso restatement of a UI-denominated limit — it moves every January with the Unidad Indexada; serve it year-labelled, never extrapolate. (2) Texto Ordenado renumbering: DGI now cites art. 66 lit. E Título 4 T.O. 2023; older material says art. 52 T.O. 1996 — same rule, different citation. (3) The literal E ceiling is not universal even inside the regime: DGI states feriantes and taxi operators may use the IVA mínimo regime regardless of income. (4) IVA mínimo is a fixed monthly payment ($ 5.910 in 2026), not a zero-rating — do not describe literal E firms as 'exempt from VAT' without qualification. (5) The 305,000 UI figure is held at secondary confidence (primary decree text unreachable); the DGI peso figure is the served anchor. (6) The non-resident digital regime is scoped to audiovisual and mediation services via internet (arts. 21 bis/21 ter Decreto 149/007) — narrower than a general remote-services VAT regime; do not assume every cross-border digital sale is covered.

Get it programmatically

curl https://latamref.dev/v1/uy/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/uy/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/uy/vat-registration-threshold

Other Uruguay series: BCU tasa de política monetaria (TPM) · IVA tasa básica · Salario Mínimo Nacional (SMN), monthly · Public holidays (feriados) · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions

The same figure elsewhere: Argentina · Barbados · Belize · Bolivia · Brazil · all 22