Uruguay IVA Return -- Self-Employed Skill v2.0

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Section 1 -- Quick Reference

Field	Value
Country	Uruguay (Republica Oriental del Uruguay)
Tax	IVA (Impuesto al Valor Agregado)
Currency	UYU only
Standard rate (tasa basica)	22%
Reduced rate (tasa minima)	10%
Primary legislation	Titulo 10, Texto Ordenado 1996 (IVA); Ley 18.083 (Reforma Tributaria 2007)
Supporting legislation	Decreto 220/998 (Reglamento IVA); Resoluciones DGI
Tax authority	Direccion General Impositiva (DGI)
Filing portal	https://www.dgi.gub.uy (Servicios en Linea DGI)
Filing frequency	Monthly
Filing deadline	Based on last 2 digits of RUT (16th-27th of following month)
Contributor	Open Accountants Community
Validated by	Deep research verification, April 2026
Skill version	2.0

Rate Table

Rate	Application
22% (tasa basica)	Standard rate on all taxable supplies not otherwise specified
10% (tasa minima)	Basic food, medicines, hotel accommodation, first sale of residential real estate, newspapers, cleaning products, personal hygiene
0%	Exports (full input credit recovery)
Exempt (exonerado)	Financial services, education, health, residential rental, public transport, cultural activities

Key Thresholds

Item	Value
Mandatory IVA registration	All entities making taxable supplies (no minimum)
Monotributo	Small sole proprietors; substitutes IVA + IRAE + social security
Literal E	Small enterprise with simplified IVA treatment
CFE mandatory	Most taxpayers

Conservative Defaults

Ambiguity	Default
Rate unknown on a sale	22% (tasa basica)
Input credit without valid CFE	Not claimable
Blocked category (vehicle, entertainment)	No recovery
Export of services classification unknown	Taxable at 22% until IRAE source confirmed

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Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable: Bank statement for the month in CSV, PDF, or pasted text, plus RUT and IVA taxpayer type.

Recommended: Sales and purchase CFEs, prior period return, credit balance brought forward.

Ideal: Complete Libro de Compras y Ventas, IRAE return context, free zone status confirmation.

Refusal Catalogue

R-UY-1 -- Monotributo taxpayers. "Monotributo taxpayers pay a single substitute amount and do NOT charge IVA separately. Buyers cannot claim input IVA on Monotributo purchases. This skill does not prepare Monotributo returns."

R-UY-2 -- Free Trade Zone entities. "Zona Franca entities have special VAT exemptions that vary by user agreement. Escalate to a qualified contador publico."

R-UY-3 -- IRAE-IVA interaction on service exports. "Zero-rating on service exports requires IRAE source determination. Escalate."

R-UY-4 -- Partial exemption complex. "If mixed taxable/exempt supplies involve multiple apportionment methods, escalate."

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Section 3 -- Transaction Pattern Library

3.1 Income Patterns (Credits)

Pattern	Tax Line	Treatment	Notes
TRANSFERENCIA [client] / TRF DESDE	Taxable supply	Revenue at applicable rate	Wire transfer from client
DEPOSITO EFECTIVO	Taxable supply	Revenue	Cash deposit
PAGO ELECTRONICO / PAGOS ONLINE	Taxable supply	Revenue	Electronic payment receipt
MERCADOPAGO LIQUIDACION	Taxable supply	Revenue	MercadoPago settlement
PREX / MIDES / BPS PAGO	Verify	May be government payment	Check if business income
INTERESES / INT GANADOS	Exempt	NOT taxable	Bank interest
PRESTAMO / CREDITO BANCARIO	EXCLUDE	Not income	Loan proceeds

3.2 Expense Patterns (Debits)

Pattern	Expense Category	Treatment	Notes
ALQUILER OFICINA / ARRENDAMIENTO	Rent	Input IVA at 22%	Business premises
UTE / ELECTRICIDAD	Utilities	Input IVA at 22%	Electricity
OSE / AGUA	Utilities	Input IVA at 22%	Water
ANTEL / MOVISTAR / CLARO	Communications	Business portion claimable	Mixed use: apportion
UBER / TAXI / CABIFY	Travel	Input IVA if business	Keep receipts
AUTOMOVIL / VEHICULO / SEDAN	Vehicle	BLOCKED	No input credit on passenger vehicles
RESTAURANT / CENA / ALMUERZO	Entertainment	BLOCKED	No input credit
DGI PAGO / IMPUESTOS	EXCLUDE	Tax payment	Not deductible
BPS APORTE / SEGURO SOCIAL	EXCLUDE	Social security	Not IVA
RETIRO PERSONAL	EXCLUDE	Drawings	Not business

3.3 Reduced Rate (10%) Indicators

Pattern	Treatment	Notes
HOTEL / ALOJAMIENTO / HOSPEDAJE	Tasa minima 10%	Hotel accommodation
FARMACIA / MEDICAMENTO	Tasa minima 10%	Medicines
ARROZ / HARINA / CARNE / YERBA MATE	Tasa minima 10%	Basic food items
PERIODICO / DIARIO	Tasa minima 10%	Newspapers

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Section 4 -- Worked Examples

Example 1 -- Standard Local Purchase at 22%

Input: UY supplier, office equipment, gross UYU 12,200, IVA UYU 2,200, net UYU 10,000. Valid CFE (e-Factura).

Reasoning: Standard-rated purchase at tasa basica. Valid e-Factura held. Full input credit.

Classification: Input IVA UYU 2,200. Full recovery. Report on return Line 9.

Example 2 -- Export (Zero-Rated)

Input: Exporter ships meat to Brazil, net UYU 500,000. Export documentation complete.

Reasoning: Export of goods is zero-rated. No output IVA. All input IVA on related purchases fully recoverable.

Classification: Report UYU 500,000 on Line 5. No output IVA. Input IVA fully recoverable.

Example 3 -- Motor Vehicle Purchase (Blocked)

Input: Purchase sedan UYU 800,000, IVA UYU 176,000.

Reasoning: Passenger vehicles are a blocked category under Titulo 10, Article 21. No input credit regardless of business use.

Classification: IVA UYU 176,000 BLOCKED. No input credit.

Example 4 -- Imported Services (Reverse Charge)

Input: US consulting firm, USD 3,000 (approx. UYU 120,000). No IVA charged.

Reasoning: Self-assess IVA at 22%: UYU 26,400 output. If for taxable operations, claim UYU 26,400 input. Net = zero.

Classification: Output IVA UYU 26,400. Input IVA UYU 26,400. Net zero.

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Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 IVA Return Form Structure (Formulario 2176/2178)

Filed monthly via DGI Servicios en Linea.

Line	Description
1	Ventas gravadas a tasa basica (22%)
2	IVA devengado a tasa basica
3	Ventas gravadas a tasa minima (10%)
4	IVA devengado a tasa minima
5	Exportaciones (0%)
6	Ventas exoneradas
7	Total ventas
8	Total IVA devengado (Line 2 + Line 4)
9	IVA en compras gravadas a tasa basica
10	IVA en compras gravadas a tasa minima
11	IVA en importaciones
12	Total IVA deducible
13	Ajustes (blocked/proportional)
14	IVA deducible neto
15	IVA a pagar (Line 8 - Line 14)
16	Credito del periodo anterior
17	Retenciones/percepciones
18	Total a pagar / saldo a favor

5.2 Blocked Input IVA (Titulo 10, Article 21)

No recovery: motor vehicles (passenger), entertainment/recreation, personal use, exempt operations, purchases without valid CFE.

5.3 IVA Withholding and Perception

Agent Type	Rate
Government entities (Estado)	100% of IVA on services, 60% on goods
Designated large taxpayers	Varies by DGI resolution

5.4 Reverse Charge on Imported Services (Article 5)

Self-assess IVA at applicable rate. Report as output. Claim as input if for taxable operations.

5.5 Filing Deadlines

Based on last 2 digits of RUT: Group 1 (16th-19th), Group 2 (20th-23rd), Group 3 (24th-27th) of following month.

5.6 Penalties

Violation	Penalty
Late filing	UYU multa (fine) determined by DGI
Late payment	Recargos: 5% first month + 2% per additional month
Interest	Rate set by Central Bank
Failure to issue CFE	Fines + potential closure
Fraud	Criminal penalties

5.7 CFE Electronic Invoicing

Document	Code	Supports IVA Credit
e-Factura	111	YES
e-Ticket	101	NO (for buyer)
e-Nota de Credito	112	YES (reduces IVA)
e-Nota de Debito	113	YES
e-Resguardo	181	N/A
e-Factura Exportacion	121	N/A

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Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Partial Exemption

Direct attribution + proportional for common costs. Recovery % = Taxable Sales / Total Sales. Flag for reviewer.

6.2 Free Trade Zone Rules (Ley 15.921)

Zona Franca entities exempt from all national taxes including IVA. Sales from free zone to domestic market treated as imports. Flag for reviewer.

6.3 Agricultural Sector

Agricultural products in natural state (first sale by producer) may be exempt. Multiple overlapping taxes (IMEBA). Flag for reviewer.

6.4 Export of Services

Services consumed outside Uruguay may be zero-rated if IRAE treats them as foreign-source. Confirm IRAE source determination before applying zero-rating. Flag for reviewer.

6.5 Literal E (Small Enterprise)

Simplified IVA calculation based on sales volume. Confirm current thresholds and obligations. Flag for reviewer.

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Section 7 -- Working Paper Template

URUGUAY IVA WORKING PAPER
Contribuyente: _______________  RUT: ___________
Periodo: ___________  Mes: ___________

A. IVA DEVENGADO (OUTPUT)
  A1. Ventas tasa basica (22%) neto             ___________
  A2. IVA devengado tasa basica                 ___________
  A3. Ventas tasa minima (10%) neto             ___________
  A4. IVA devengado tasa minima                 ___________
  A5. Exportaciones (0%)                        ___________
  A6. Ventas exoneradas                         ___________
  A7. Total IVA devengado (A2 + A4)             ___________

B. IVA DEDUCIBLE (INPUT)
  B1. IVA compras tasa basica                   ___________
  B2. IVA compras tasa minima                   ___________
  B3. IVA importaciones                         ___________
  B4. Ajustes (blocked)                         ___________
  B5. IVA deducible neto                        ___________

C. LIQUIDACION
  C1. IVA a pagar (A7 - B5)                    ___________
  C2. Credito anterior                          ___________
  C3. Retenciones/percepciones                  ___________
  C4. Total a pagar / saldo a favor             ___________

REVIEWER FLAGS:
  [ ] RUT and taxpayer type confirmed?
  [ ] All input claims supported by valid CFE (e-Factura)?
  [ ] Blocked categories excluded (vehicles, entertainment)?
  [ ] Tasa basica vs tasa minima correctly applied?
  [ ] Export documentation complete for zero-rating?

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Section 8 -- Bank Statement Reading Guide

Uruguayan Bank Statement Formats

Bank	Format	Key Fields
BROU (Banco Republica)	CSV / PDF	Fecha, Concepto, Debito, Credito, Saldo
Santander Uruguay	CSV	Fecha, Descripcion, Debito, Credito, Saldo
Itau Uruguay	CSV	Fecha, Detalle, Debe, Haber, Saldo
BBVA Uruguay	CSV	Fecha, Concepto, Cargo, Abono, Saldo
Scotiabank Uruguay	CSV	Fecha, Descripcion, Retiro, Deposito, Saldo
Heritage (OCA)	CSV	Fecha, Descripcion, Monto, Saldo

Key Uruguayan Banking Narrations

Narration	Meaning	Classification Hint
TRANSFERENCIA / TRF	Wire transfer	Potential income or expense
DEPOSITO	Cash deposit	Income
DEBITO AUTOMATICO	Direct debit	Regular expense
CHEQUE	Cheque payment	Income or expense
BPS	Social security	Exclude from IVA
DGI	Tax payment	Exclude
INTERESES	Interest	Exempt

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Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all business-name credits as potential taxable supplies at 22%
2. Apply blocked category rules to vehicles and entertainment
3. Only claim input IVA where CFE documentation is confirmed
4. Flag all reduced-rate items for verification

Present these questions:

ONBOARDING QUESTIONS -- URUGUAY IVA
1. What is your RUT (Registro Unico Tributario)?
2. What is your IVA taxpayer type (Contribuyente IRAE, Unipersonal, Monotributo, Literal E)?
3. What types of goods or services do you sell?
4. Do you make any exempt supplies?
5. Do you export goods or services?
6. Are you in a Free Trade Zone (Zona Franca)?
7. Do you have valid CFEs (e-Facturas) for all purchase claims?
8. Any credit balance brought forward from prior period?

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Section 10 -- Reference Material

Key Legislation

Topic	Reference
IVA imposition	Titulo 10, Texto Ordenado 1996
Rates	Titulo 10, Articles 18-20
Exempt supplies	Titulo 10, Articles 19-20; Decreto 220/998
Blocked input	Titulo 10, Article 21
Reverse charge	Titulo 10, Article 5
CFE system	DGI Resoluciones; Decreto 36/012
Free Trade Zones	Ley 15.921
Reforma Tributaria	Ley 18.083 (2007)

Known Gaps / Out of Scope

• Monotributo returns
• Free Trade Zone complex arrangements
• IRAE-IVA interaction on service exports
• IMEBA (agricultural tax)
• Complex partial exemption

Changelog

Version	Date	Change
2.0	April 2026	Full rewrite to v2.0 structure; Uruguayan bank formats; local payment patterns; worked examples; CFE integration
1.0	2025	Initial version

Self-Check

• RUT and taxpayer type confirmed?
• Tasa basica (22%) vs tasa minima (10%) correctly applied?
• All input claims supported by valid CFE (e-Factura, not e-Ticket)?
• Blocked categories excluded?
• Export documentation complete?
• Filing deadline based on RUT last digits?

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PROHIBITIONS

• NEVER allow input credit on blocked categories (vehicles, entertainment, personal use)
• NEVER allow input credit without valid CFE (e-Factura)
• NEVER confuse tasa basica (22%) with tasa minima (10%)
• NEVER confuse zero-rated exports with exempt supplies
• NEVER apply reverse charge to out-of-scope categories
• NEVER prepare returns for Monotributo taxpayers using this skill
• NEVER zero-rate service exports without IRAE source confirmation
• NEVER present calculations as definitive -- always label as estimated and direct client to a qualified Uruguayan contador publico

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a contador publico or equivalent licensed practitioner in Uruguay) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

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