The 2012 worldwide VAT, GST and sales tax guide

698 U RUGUAY
Indirect tax contact
Martha Roca +598 (2) 902-3147, Ext. 108
Email: martha.roca@uy.ey.com
A. At a glance
Name of the tax
Value-added tax (VAT)
Local name
Impuesto al valor agregado (IVA)
Date introduced 29 December 1972
European Union (EU)
member state
No
Administered by
Directorate General of Taxes
(http://www.dgi.gub.uy)
VAT rates
Standard 22%
Reduced 10%
Other
Zero-rated and exempt
VAT number format Tax identification number (RUC),
which contains 12 digits
VAT payments
Monthly
VAT return periods Monthly (small VAT taxpayers,
as determined by the VAT
authorities, may file annually)
Thresholds
Registration
None
Recovery of VAT by
nonestablished businesses No
B. Scope of the tax
VAT applies to the following transactions:
• The supply of goods or services made in Uruguay by a taxable
person
• The importation of goods from outside Uruguay, regardless of
the status of the importer
C. Who is liable
A VAT taxpayer is any taxpayer for income tax purposes that
makes taxable supplies of goods or services in the course of
doing business in Uruguay. No registration threshold applies. The
definition of a VAT taxpayer applies to a permanent establishment
of a foreign business in Uruguay.
Group registration. VAT grouping is not allowed under the
Uruguayan VAT law. Legal entities that are closely connected
must register for VAT individually.
Nonestablished businesses and tax representatives. A “nonestablished
business” is a business that does not have a fixed establishment
in Uruguay. To register as a taxpayer, a nonestablished
business must have an address in Uruguay and must appoint a tax
representative to undertake its VAT obligations (such as filing
returns).
Late-registration penalties. Penalties and interest are assessed for
late registration for VAT.