Uruguay

Uruguay IVA

Uruguay value added tax (IVA, Impuesto al Valor Agregado) for 2026 under Título 10 of the Texto Ordenado 2023 and Decreto 220/998. Covers who is a taxpayer, the 22% basic rate (tasa básica) and the 10% minimum rate (tasa mínima) and what it covers, the main exemptions (property leases and sales, financial interest, newspapers and books), exports of goods and the listed exports of services, imports and the 50% uplift for third-party imports, input credit rules (necessary costs, vehicles, pro-rata, carried-forward credit, independent professionals), the 2-point reduction for debit-card sales to final consumers, the IVA mínimo for small businesses (literal E, UYU 5,910 a month in 2026, capped at 3.3% of sales), annual versus monthly liquidation (CEDE), filing on form 1050, and DGI penalties.