OpenAccountants

uruguay-iva.md406 lines15.5 KB

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1	---
2	name: uruguay-iva
3	description: >
4	Use this skill whenever asked to prepare, review, or create a Uruguay IVA (Impuesto al Valor Agregado) return for any client. Trigger on phrases like "prepare IVA return", "do the IVA", "Uruguay VAT", "DGI Uruguay", "tasa basica", "tasa minima", "CFE Uruguay", or any request involving Uruguay value added tax filing. Covers the 22% standard rate (tasa basica), 10% reduced rate (tasa minima), exempt supplies, monthly filing to DGI, input/output IVA computation, CFE electronic invoicing, and withholding/perception rules. ALWAYS read this skill before touching any Uruguay IVA work.
5	version: 2.0
6	jurisdiction: UY
7	tax_year: 2025
8	category: international
9	depends_on:
10	- vat-workflow-base
11	---
12
13	# Uruguay IVA Return -- Self-Employed Skill v2.0
14
15	---
16
17	## Section 1 -- Quick Reference
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| Uruguay (Republica Oriental del Uruguay) \|
22	\| Tax \| IVA (Impuesto al Valor Agregado) \|
23	\| Currency \| UYU only \|
24	\| Standard rate (tasa basica) \| 22% \|
25	\| Reduced rate (tasa minima) \| 10% \|
26	\| Primary legislation \| Titulo 10, Texto Ordenado 1996 (IVA); Ley 18.083 (Reforma Tributaria 2007) \|
27	\| Supporting legislation \| Decreto 220/998 (Reglamento IVA); Resoluciones DGI \|
28	\| Tax authority \| Direccion General Impositiva (DGI) \|
29	\| Filing portal \| https://www.dgi.gub.uy (Servicios en Linea DGI) \|
30	\| Filing frequency \| Monthly \|
31	\| Filing deadline \| Based on last 2 digits of RUT (16th-27th of following month) \|
32	\| Contributor \| Open Accountants Community \|
33	\| Validated by \| Deep research verification, April 2026 \|
34	\| Skill version \| 2.0 \|
35
36	### Rate Table
37
38	\| Rate \| Application \|
39	\|---\|---\|
40	\| 22% (tasa basica) \| Standard rate on all taxable supplies not otherwise specified \|
41	\| 10% (tasa minima) \| Basic food, medicines, hotel accommodation, first sale of residential real estate, newspapers, cleaning products, personal hygiene \|
42	\| 0% \| Exports (full input credit recovery) \|
43	\| Exempt (exonerado) \| Financial services, education, health, residential rental, public transport, cultural activities \|
44
45	### Key Thresholds
46
47	\| Item \| Value \|
48	\|---\|---\|
49	\| Mandatory IVA registration \| All entities making taxable supplies (no minimum) \|
50	\| Monotributo \| Small sole proprietors; substitutes IVA + IRAE + social security \|
51	\| Literal E \| Small enterprise with simplified IVA treatment \|
52	\| CFE mandatory \| Most taxpayers \|
53
54	### Conservative Defaults
55
56	\| Ambiguity \| Default \|
57	\|---\|---\|
58	\| Rate unknown on a sale \| 22% (tasa basica) \|
59	\| Input credit without valid CFE \| Not claimable \|
60	\| Blocked category (vehicle, entertainment) \| No recovery \|
61	\| Export of services classification unknown \| Taxable at 22% until IRAE source confirmed \|
62
63	---
64
65	## Section 2 -- Required Inputs and Refusal Catalogue
66
67	### Required Inputs
68
69	Minimum viable: Bank statement for the month in CSV, PDF, or pasted text, plus RUT and IVA taxpayer type.
70
71	Recommended: Sales and purchase CFEs, prior period return, credit balance brought forward.
72
73	Ideal: Complete Libro de Compras y Ventas, IRAE return context, free zone status confirmation.
74
75	### Refusal Catalogue
76
77	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."
78
79	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."
80
81	R-UY-3 -- IRAE-IVA interaction on service exports. "Zero-rating on service exports requires IRAE source determination. Escalate."
82
83	R-UY-4 -- Partial exemption complex. "If mixed taxable/exempt supplies involve multiple apportionment methods, escalate."
84
85	---
86
87	## Section 3 -- Transaction Pattern Library
88
89	### 3.1 Income Patterns (Credits)
90
91	\| Pattern \| Tax Line \| Treatment \| Notes \|
92	\|---\|---\|---\|---\|
93	\| TRANSFERENCIA [client] / TRF DESDE \| Taxable supply \| Revenue at applicable rate \| Wire transfer from client \|
94	\| DEPOSITO EFECTIVO \| Taxable supply \| Revenue \| Cash deposit \|
95	\| PAGO ELECTRONICO / PAGOS ONLINE \| Taxable supply \| Revenue \| Electronic payment receipt \|
96	\| MERCADOPAGO LIQUIDACION \| Taxable supply \| Revenue \| MercadoPago settlement \|
97	\| PREX / MIDES / BPS PAGO \| Verify \| May be government payment \| Check if business income \|
98	\| INTERESES / INT GANADOS \| Exempt \| NOT taxable \| Bank interest \|
99	\| PRESTAMO / CREDITO BANCARIO \| EXCLUDE \| Not income \| Loan proceeds \|
100
101	### 3.2 Expense Patterns (Debits)
102
103	\| Pattern \| Expense Category \| Treatment \| Notes \|
104	\|---\|---\|---\|---\|
105	\| ALQUILER OFICINA / ARRENDAMIENTO \| Rent \| Input IVA at 22% \| Business premises \|
106	\| UTE / ELECTRICIDAD \| Utilities \| Input IVA at 22% \| Electricity \|
107	\| OSE / AGUA \| Utilities \| Input IVA at 22% \| Water \|
108	\| ANTEL / MOVISTAR / CLARO \| Communications \| Business portion claimable \| Mixed use: apportion \|
109	\| UBER / TAXI / CABIFY \| Travel \| Input IVA if business \| Keep receipts \|
110	\| AUTOMOVIL / VEHICULO / SEDAN \| Vehicle \| BLOCKED \| No input credit on passenger vehicles \|
111	\| RESTAURANT / CENA / ALMUERZO \| Entertainment \| BLOCKED \| No input credit \|
112	\| DGI PAGO / IMPUESTOS \| EXCLUDE \| Tax payment \| Not deductible \|
113	\| BPS APORTE / SEGURO SOCIAL \| EXCLUDE \| Social security \| Not IVA \|
114	\| RETIRO PERSONAL \| EXCLUDE \| Drawings \| Not business \|
115
116	### 3.3 Reduced Rate (10%) Indicators
117
118	\| Pattern \| Treatment \| Notes \|
119	\|---\|---\|---\|
120	\| HOTEL / ALOJAMIENTO / HOSPEDAJE \| Tasa minima 10% \| Hotel accommodation \|
121	\| FARMACIA / MEDICAMENTO \| Tasa minima 10% \| Medicines \|
122	\| ARROZ / HARINA / CARNE / YERBA MATE \| Tasa minima 10% \| Basic food items \|
123	\| PERIODICO / DIARIO \| Tasa minima 10% \| Newspapers \|
124
125	---
126
127	## Section 4 -- Worked Examples
128
129	### Example 1 -- Standard Local Purchase at 22%
130
131	Input: UY supplier, office equipment, gross UYU 12,200, IVA UYU 2,200, net UYU 10,000. Valid CFE (e-Factura).
132
133	Reasoning: Standard-rated purchase at tasa basica. Valid e-Factura held. Full input credit.
134
135	Classification: Input IVA UYU 2,200. Full recovery. Report on return Line 9.
136
137	### Example 2 -- Export (Zero-Rated)
138
139	Input: Exporter ships meat to Brazil, net UYU 500,000. Export documentation complete.
140
141	Reasoning: Export of goods is zero-rated. No output IVA. All input IVA on related purchases fully recoverable.
142
143	Classification: Report UYU 500,000 on Line 5. No output IVA. Input IVA fully recoverable.
144
145	### Example 3 -- Motor Vehicle Purchase (Blocked)
146
147	Input: Purchase sedan UYU 800,000, IVA UYU 176,000.
148
149	Reasoning: Passenger vehicles are a blocked category under Titulo 10, Article 21. No input credit regardless of business use.
150
151	Classification: IVA UYU 176,000 BLOCKED. No input credit.
152
153	### Example 4 -- Imported Services (Reverse Charge)
154
155	Input: US consulting firm, USD 3,000 (approx. UYU 120,000). No IVA charged.
156
157	Reasoning: Self-assess IVA at 22%: UYU 26,400 output. If for taxable operations, claim UYU 26,400 input. Net = zero.
158
159	Classification: Output IVA UYU 26,400. Input IVA UYU 26,400. Net zero.
160
161	---
162
163	## Section 5 -- Tier 1 Rules (When Data Is Clear)
164
165	### 5.1 IVA Return Form Structure (Formulario 2176/2178)
166
167	Filed monthly via DGI Servicios en Linea.
168
169	\| Line \| Description \|
170	\|---\|---\|
171	\| 1 \| Ventas gravadas a tasa basica (22%) \|
172	\| 2 \| IVA devengado a tasa basica \|
173	\| 3 \| Ventas gravadas a tasa minima (10%) \|
174	\| 4 \| IVA devengado a tasa minima \|
175	\| 5 \| Exportaciones (0%) \|
176	\| 6 \| Ventas exoneradas \|
177	\| 7 \| Total ventas \|
178	\| 8 \| Total IVA devengado (Line 2 + Line 4) \|
179	\| 9 \| IVA en compras gravadas a tasa basica \|
180	\| 10 \| IVA en compras gravadas a tasa minima \|
181	\| 11 \| IVA en importaciones \|
182	\| 12 \| Total IVA deducible \|
183	\| 13 \| Ajustes (blocked/proportional) \|
184	\| 14 \| IVA deducible neto \|
185	\| 15 \| IVA a pagar (Line 8 - Line 14) \|
186	\| 16 \| Credito del periodo anterior \|
187	\| 17 \| Retenciones/percepciones \|
188	\| 18 \| Total a pagar / saldo a favor \|
189
190	### 5.2 Blocked Input IVA (Titulo 10, Article 21)
191
192	No recovery: motor vehicles (passenger), entertainment/recreation, personal use, exempt operations, purchases without valid CFE.
193
194	### 5.3 IVA Withholding and Perception
195
196	\| Agent Type \| Rate \|
197	\|---\|---\|
198	\| Government entities (Estado) \| 100% of IVA on services, 60% on goods \|
199	\| Designated large taxpayers \| Varies by DGI resolution \|
200
201	### 5.4 Reverse Charge on Imported Services (Article 5)
202
203	Self-assess IVA at applicable rate. Report as output. Claim as input if for taxable operations.
204
205	### 5.5 Filing Deadlines
206
207	Based on last 2 digits of RUT: Group 1 (16th-19th), Group 2 (20th-23rd), Group 3 (24th-27th) of following month.
208
209	### 5.6 Penalties
210
211	\| Violation \| Penalty \|
212	\|---\|---\|
213	\| Late filing \| UYU multa (fine) determined by DGI \|
214	\| Late payment \| Recargos: 5% first month + 2% per additional month \|
215	\| Interest \| Rate set by Central Bank \|
216	\| Failure to issue CFE \| Fines + potential closure \|
217	\| Fraud \| Criminal penalties \|
218
219	### 5.7 CFE Electronic Invoicing
220
221	\| Document \| Code \| Supports IVA Credit \|
222	\|---\|---\|---\|
223	\| e-Factura \| 111 \| YES \|
224	\| e-Ticket \| 101 \| NO (for buyer) \|
225	\| e-Nota de Credito \| 112 \| YES (reduces IVA) \|
226	\| e-Nota de Debito \| 113 \| YES \|
227	\| e-Resguardo \| 181 \| N/A \|
228	\| e-Factura Exportacion \| 121 \| N/A \|
229
230	---
231
232	## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
233
234	### 6.1 Partial Exemption
235
236	Direct attribution + proportional for common costs. Recovery % = Taxable Sales / Total Sales. Flag for reviewer.
237
238	### 6.2 Free Trade Zone Rules (Ley 15.921)
239
240	Zona Franca entities exempt from all national taxes including IVA. Sales from free zone to domestic market treated as imports. Flag for reviewer.
241
242	### 6.3 Agricultural Sector
243
244	Agricultural products in natural state (first sale by producer) may be exempt. Multiple overlapping taxes (IMEBA). Flag for reviewer.
245
246	### 6.4 Export of Services
247
248	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.
249
250	### 6.5 Literal E (Small Enterprise)
251
252	Simplified IVA calculation based on sales volume. Confirm current thresholds and obligations. Flag for reviewer.
253
254	---
255
256	## Section 7 -- Working Paper Template
257
258	```
259	URUGUAY IVA WORKING PAPER
260	Contribuyente: _______________ RUT: ___________
261	Periodo: ___________ Mes: ___________
262
263	A. IVA DEVENGADO (OUTPUT)
264	A1. Ventas tasa basica (22%) neto ___________
265	A2. IVA devengado tasa basica ___________
266	A3. Ventas tasa minima (10%) neto ___________
267	A4. IVA devengado tasa minima ___________
268	A5. Exportaciones (0%) ___________
269	A6. Ventas exoneradas ___________
270	A7. Total IVA devengado (A2 + A4) ___________
271
272	B. IVA DEDUCIBLE (INPUT)
273	B1. IVA compras tasa basica ___________
274	B2. IVA compras tasa minima ___________
275	B3. IVA importaciones ___________
276	B4. Ajustes (blocked) ___________
277	B5. IVA deducible neto ___________
278
279	C. LIQUIDACION
280	C1. IVA a pagar (A7 - B5) ___________
281	C2. Credito anterior ___________
282	C3. Retenciones/percepciones ___________
283	C4. Total a pagar / saldo a favor ___________
284
285	REVIEWER FLAGS:
286	[ ] RUT and taxpayer type confirmed?
287	[ ] All input claims supported by valid CFE (e-Factura)?
288	[ ] Blocked categories excluded (vehicles, entertainment)?
289	[ ] Tasa basica vs tasa minima correctly applied?
290	[ ] Export documentation complete for zero-rating?
291	```
292
293	---
294
295	## Section 8 -- Bank Statement Reading Guide
296
297	### Uruguayan Bank Statement Formats
298
299	\| Bank \| Format \| Key Fields \|
300	\|---\|---\|---\|
301	\| BROU (Banco Republica) \| CSV / PDF \| Fecha, Concepto, Debito, Credito, Saldo \|
302	\| Santander Uruguay \| CSV \| Fecha, Descripcion, Debito, Credito, Saldo \|
303	\| Itau Uruguay \| CSV \| Fecha, Detalle, Debe, Haber, Saldo \|
304	\| BBVA Uruguay \| CSV \| Fecha, Concepto, Cargo, Abono, Saldo \|
305	\| Scotiabank Uruguay \| CSV \| Fecha, Descripcion, Retiro, Deposito, Saldo \|
306	\| Heritage (OCA) \| CSV \| Fecha, Descripcion, Monto, Saldo \|
307
308	### Key Uruguayan Banking Narrations
309
310	\| Narration \| Meaning \| Classification Hint \|
311	\|---\|---\|---\|
312	\| TRANSFERENCIA / TRF \| Wire transfer \| Potential income or expense \|
313	\| DEPOSITO \| Cash deposit \| Income \|
314	\| DEBITO AUTOMATICO \| Direct debit \| Regular expense \|
315	\| CHEQUE \| Cheque payment \| Income or expense \|
316	\| BPS \| Social security \| Exclude from IVA \|
317	\| DGI \| Tax payment \| Exclude \|
318	\| INTERESES \| Interest \| Exempt \|
319
320	---
321
322	## Section 9 -- Onboarding Fallback
323
324	If the client provides a bank statement but cannot answer onboarding questions immediately:
325
326	1. Classify all business-name credits as potential taxable supplies at 22%
327	2. Apply blocked category rules to vehicles and entertainment
328	3. Only claim input IVA where CFE documentation is confirmed
329	4. Flag all reduced-rate items for verification
330
331	Present these questions:
332
333	```
334	ONBOARDING QUESTIONS -- URUGUAY IVA
335	1. What is your RUT (Registro Unico Tributario)?
336	2. What is your IVA taxpayer type (Contribuyente IRAE, Unipersonal, Monotributo, Literal E)?
337	3. What types of goods or services do you sell?
338	4. Do you make any exempt supplies?
339	5. Do you export goods or services?
340	6. Are you in a Free Trade Zone (Zona Franca)?
341	7. Do you have valid CFEs (e-Facturas) for all purchase claims?
342	8. Any credit balance brought forward from prior period?
343	```
344
345	---
346
347	## Section 10 -- Reference Material
348
349	### Key Legislation
350
351	\| Topic \| Reference \|
352	\|---\|---\|
353	\| IVA imposition \| Titulo 10, Texto Ordenado 1996 \|
354	\| Rates \| Titulo 10, Articles 18-20 \|
355	\| Exempt supplies \| Titulo 10, Articles 19-20; Decreto 220/998 \|
356	\| Blocked input \| Titulo 10, Article 21 \|
357	\| Reverse charge \| Titulo 10, Article 5 \|
358	\| CFE system \| DGI Resoluciones; Decreto 36/012 \|
359	\| Free Trade Zones \| Ley 15.921 \|
360	\| Reforma Tributaria \| Ley 18.083 (2007) \|
361
362	### Known Gaps / Out of Scope
363
364	- Monotributo returns
365	- Free Trade Zone complex arrangements
366	- IRAE-IVA interaction on service exports
367	- IMEBA (agricultural tax)
368	- Complex partial exemption
369
370	### Changelog
371
372	\| Version \| Date \| Change \|
373	\|---\|---\|---\|
374	\| 2.0 \| April 2026 \| Full rewrite to v2.0 structure; Uruguayan bank formats; local payment patterns; worked examples; CFE integration \|
375	\| 1.0 \| 2025 \| Initial version \|
376
377	### Self-Check
378
379	- [ ] RUT and taxpayer type confirmed?
380	- [ ] Tasa basica (22%) vs tasa minima (10%) correctly applied?
381	- [ ] All input claims supported by valid CFE (e-Factura, not e-Ticket)?
382	- [ ] Blocked categories excluded?
383	- [ ] Export documentation complete?
384	- [ ] Filing deadline based on RUT last digits?
385
386	---
387
388	## PROHIBITIONS
389
390	- NEVER allow input credit on blocked categories (vehicles, entertainment, personal use)
391	- NEVER allow input credit without valid CFE (e-Factura)
392	- NEVER confuse tasa basica (22%) with tasa minima (10%)
393	- NEVER confuse zero-rated exports with exempt supplies
394	- NEVER apply reverse charge to out-of-scope categories
395	- NEVER prepare returns for Monotributo taxpayers using this skill
396	- NEVER zero-rate service exports without IRAE source confirmation
397	- NEVER present calculations as definitive -- always label as estimated and direct client to a qualified Uruguayan contador publico
398
399	---
400
401	## Disclaimer
402
403	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.
404
405	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
406

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About

Use this skill whenever asked to prepare, review, or create a Uruguay IVA (Impuesto al Valor Agregado) return for any client. Trigger on phrases like "prepare IVA return", "do the IVA", "Uruguay VAT", "DGI Uruguay", "tasa basica", "tasa minima", "CFE Uruguay", or any request involving Uruguay value added tax filing. Covers the 22% standard rate (tasa basica), 10% reduced rate (tasa minima), exempt supplies, monthly filing to DGI, input/output IVA computation, CFE electronic invoicing, and withholding/perception rules. ALWAYS read this skill before touching any Uruguay IVA work.

UYty-2025

UY skill: