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Uruguay Tax Filing Guide 2026

Uruguay's tax filing system is managed through the DGI (Dirección General Impositiva) online portal. Key deadlines: IRAE corporate tax return by April 30, IRPF individual tax return by June 30, and IVA returns filed monthly. The DGI operates a comprehensive e-tax system for electronic filing and payment.

Overview — DGI Tax Filing System

The DGI (Dirección General Impositiva) is Uruguay's tax authority responsible for administering IRPF, IRAE, IVA, IPRF, and other taxes. All tax filings are done electronically through the DGI online portal (www.dgi.gub.uy). Taxpayers access the system using a digital certificate or username and password. The tax year follows the calendar year (January 1 to December 31) for both individuals and corporations. Key taxes include: IRPF (personal income tax), IRAE (corporate income tax), IVA (VAT), IPRF (wealth tax), and ITP (property transfer tax).

IRPF — Individual Income Tax Filing (Due June 30)

  • Filing period: Annual declaration due by June 30 of the following year
  • Who must file: Individuals with gross income exceeding the minimum non-taxable threshold (approximately UYU 500,000/year for salaried employees), or those with multiple income sources, investment income, or significant assets
  • Forms: Filed through the DGI online portal using the IRPF electronic form
  • Payment: Tax due can be paid by bank transfer, credit card, or automatic debit. Late payment incurs interest (intereses) at the official DGI rate
  • Advance payments: Taxpayers with significant tax liability may be required to make advance payments (anticipos) during the year

IRAE — Corporate Tax Filing (Due April 30)

  • Filing period: Annual declaration due by April 30 of the following year
  • Who must file: All companies and legal entities subject to IRAE
  • Forms: Filed through the DGI online portal using the IRAE electronic form
  • Payment: Tax due calculated on the return; advance payments during the year are required for larger taxpayers
  • Annual reconciliation: Companies must reconcile advance payments against the final tax liability on the annual return

IVA — Monthly VAT Filing

  • Filing frequency: Monthly
  • Due date: Generally by the 15th of the month following the tax period
  • Form: Filed through the DGI online portal
  • Calculation: Output IVA (IVA collected on sales) minus input IVA (IVA paid on purchases). Net difference is payable to DGI or creditable
  • Annual reconciliation: Some taxpayers may be required to file an annual IVA reconciliation

Electronic Invoicing (Facturación Electrónica)

  • Uruguay mandates electronic invoicing (facturación electrónica) for most VAT-registered taxpayers
  • Invoices are generated through the DGI's online authorization system and include a unique CAE (Código de Autorización Electrónico)
  • Different invoice types exist for different taxpayer categories and transaction types
  • Electronic invoices must include the taxpayer's RUT (Registro Único Tributario) number, IVA rate, and detailed transaction information

DGI Online Portal (e-tax)

  • Portal access: www.dgi.gub.uy — all tax filings, payments, and consultations are handled through the portal
  • Digital certificate: Taxpayers must obtain a digital certificate (certificado digital) or username/password to access the system
  • Key services: IRPF filing, IRAE filing, IVA monthly returns, IPRF (wealth tax) filing, electronic invoicing, payment management, and consultations
  • Notifications: The DGI communicates officially through the electronic tax domicile (domicilio electrónico fiscal), which taxpayers must check regularly

FAQs

What happens if I miss the IRPF filing deadline?

Missing the deadline triggers late filing penalties (multas) and interest (intereses) on any tax owed, calculated from the original due date. The DGI may also include the taxpayer in the non-compliant list, which can restrict access to certain benefits and payment plans.

Can I pay my taxes in installments?

The DGI offers payment plans (planes de facilidades de pago) for taxpayers who cannot pay their full tax liability on time. These plans are available through the DGI online portal and typically allow up to 12 installments with interest.

How do I obtain a RUT number?

The RUT (Registro Único Tributario) is the taxpayer identification number. It is obtained by registering with the DGI online or in person at a DGI office. Foreign individuals can obtain a RUT through the DGI's International Tax office.

Disclaimer

This guide provides general information about tax filing procedures in Uruguay for 2026. Deadlines, forms, and procedures may change. Always consult a qualified Uruguayan contador or the DGI directly for advice specific to your situation. InvestmentKit does not provide tax or legal advice.

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