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Uruguay IVA Guide 2026

Uruguay's Impuesto al Valor Agregado (IVA) has a standard rate of 22%, a reduced rate of 10% for essential goods (basic food items, medicines, and public transport), and 0% for exports. It is administered by the DGI with monthly filing requirements. VAT registered businesses can credit input VAT against output VAT.

Uruguay's IVA is a consumption tax administered by the DGI. For related guidance, see our Corporate Tax Guide → and Personal Tax Guide →.

IVA Tax Rates 2026

  • Standard rate (22%): Applies to most goods and services, including electronics, clothing, professional services, restaurant meals, hotel accommodations, and general consumer products
  • Reduced rate (10%): Applies to basic food items (bread, milk, rice, pasta, fresh fruits and vegetables, meat), medicines and pharmaceutical products, public transport (bus, train), and certain agricultural inputs
  • Zero rate (0%): Applies to exports of goods and services. Exporters can claim full credit for input VAT paid, resulting in a net refund position
  • Exempt: Healthcare services, education, financial services (interest, loans, insurance), real estate rentals for residential housing, books, newspapers, and cultural events

VAT Registration Threshold

  • General regime: Businesses with annual turnover exceeding the minimum threshold (set by DGI) must register as IVA taxpayers
  • Monotributo: Small taxpayers under the simplified regime pay a reduced VAT component embedded in the monthly fixed payment and do not separately charge or credit IVA
  • Exempt entities: Non-profit organizations, religious institutions, and diplomatic missions may be classified as exempt

VAT Credit and Debit Mechanism

  • Débito fiscal (output VAT): VAT charged on sales invoices at the applicable rate (22%, 10%, or 0%)
  • Crédito fiscal (input VAT): VAT paid on purchases and expenses directly related to taxable activity, creditable against output VAT
  • Net VAT payable: Output VAT minus input VAT. If input VAT exceeds output VAT, the excess may be carried forward or refunded (especially for exporters)
  • Input VAT requires valid invoices (facturas) that meet DGI electronic invoicing requirements

Electronic Filing and Invoicing

  • Monthly filing: VAT returns are filed monthly through the DGI online portal (e-tax system)
  • Due date: Generally by the 15th of the month following the tax period
  • Electronic invoicing: Uruguay mandates electronic invoicing (facturación electrónica) for most VAT-registered taxpayers through the DGI's online authorization system
  • Late filing penalties apply for missing deadlines

FAQs

What is the difference between exempt and zero-rated for IVA?

Zero-rated (0%) applies mainly to exports and allows input VAT credit recovery. Exempt supplies (health, education, residential rent) do not attract output VAT but also do not allow input VAT credit — the VAT paid on inputs becomes a cost.

How often do I need to file IVA returns?

IVA returns are filed monthly through the DGI online portal. The deadline is typically the 15th of the following month.

Disclaimer

This guide provides general information about Uruguay's IVA for 2026. Rates and rules may change. Always consult a qualified Uruguayan contador or the DGI for specific guidance. InvestmentKit does not provide tax advice.