Is there a free VAT/GST threshold for foreign digital sellers?

No — register from the first in-scope supply. Botchannels

Is a local tax representative mandatory?

Not stated as mandatory for Form 0351; notarial certification required

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Americas · Uruguay

Uruguay: IVA on digital services

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Not supported by the free-threshold API · Local term: IVA

Last verified: 2026-10-29

Non-resident providers of digital services economically used/consumed in Uruguay can be liable to IVA (and IRNR). Customer is presumed local based on IP, billing address or Uruguayan payment means (Decree 220/998 Art. 26 bis framework). Register with DGI using Form 0351 (foreign tax domicile, notarial certification; Forms 0352/0353 if applicable). Where withholding does not cover the tax, file Form 1202 and communicate advances with Form 4200

Not supported by the free-threshold API: why

Nil-threshold regime

Spot a mistake in Uruguay’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (IVA)

Free threshold?: No — Nil-threshold regime
Amount / measure: UYU 0
No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply
Window: No threshold (from the first sale)
Standard rate: 22.0%
Standard IVA 22%
Who must register: Non-resident companies providing digital services (Arts. 21 bis / 21 ter Decreto 149/007 activities) used in Uruguay
Evidence of location: Presumption of Uruguayan customer from IP, billing address or Uruguayan payment means (Decree 220/998 Art. 26 bis)
Invoicing: Once registered, account for IVA; where intermediaries withhold, reconcile via Form 1202 if withholding is insufficient
Filing: Per DGI obligations after registration; Form 1202 / 4200 where withholding does not cover tax
Effective: Digital services IVA / IRNR rules (Decrees 144/018, 220/998 Art. 26 bis, DGI forms)
Authority: Dirección General Impositiva (DGI)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — Nil-threshold regime

How to register

Self-register online?: No — Inscribe with DGI using Form 0351 (foreign tax domicile) with notarial certification; Forms 0352/0353 if needed. Not a pure click-through foreign self-service wizard — notarial formalities apply
Resident representative / fiscal agent: Not stated as mandatory for Form 0351 foreign digital inscription in the gub.uy trámite summary as of 2026-10-29; notarial certification is required
Regime: DGI inscription of foreign company for digital services (Form 0351)

Steps (in order)

Confirm digital services used/consumed in Uruguay (IP / billing / UY payment presumption)
Inscribe with DGI Form 0351 (foreign tax domicile, notarial certification; 0352/0353 if needed) — https://www.gub.uy/direccion-general-impositiva/
Complete notarial certification of the foreign domicile / capacity documents DGI requires
Charge/account for IVA; if withholding is incomplete, file Form 1202 and Form 4200 advances

Documents

Form 0351 — Foreign company digital-services inscription
Notarial certification — Required for foreign tax domicile / capacity evidence
Forms 0352/0353 if applicable — As DGI trámite instructions require

Official processing time: DGI does not publish an English service-level time for Form 0351 foreign digital inscription on the pages reviewed as of 2026-10-29
Official fees: Notarial and DGI trámite costs apply; amounts not summarised in English materials reviewed
Portal: https://www.gub.uy/direccion-general-impositiva/
Local bank account: Not specified as mandatory in official English guidance as of 2026-10-29
Filing frequency: Per DGI schedule; Form 1202 when withholding insufficient
Payment currency: UYU
Input VAT recovery: Not specified in official English guidance as of 2026-10-29; simplified digital regimes typically remit output tax only
Portal language: Spanish (official)
Penalties: Not specified in official English guidance as of 2026-10-29; Uruguayan tax procedure applies

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Uruguay — Member firm

Official sources

gub.uy — Inscripción empresa extranjera servicios digitales
DGI — Formulario 1202
Decree 220/998 Art. 26 bis

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No — register from the first in-scope supply. Botchannels
Is a local tax representative mandatory?: Not stated as mandatory for Form 0351; notarial certification required
What rate applies?: 22% IVA
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice