Uruguay

Company Formation in Uruguay

Company formation and entity choice in Uruguay for 2026, each rule tied to the law on IMPO. Covers the SAS (Ley 19.820: one or more founders, 10% of cash capital paid in at signing, full payment within 24 months, registration within 30 days, digital constitution), the SRL (Ley 16.060: up to 50 partners, 50% of cash contributions at signing, the rest within two years) and the SA (25% paid in and 50% subscribed at signing, capital in pesos, bank account for cash contributions), registration at the Registro Nacional de Comercio, BPS registration and the first-hire steps, the beneficial owner rules (Ley 19.484: 15% threshold, reporting to the Banco Central), approval and registration of annual accounts, and the yearly tax calendar.