Understanding Uruguay IVA Jurisdictions

How Uruguay's Tax Jurisdiction Works

Uruguay applies IVA at the national (federal) level only. There are no regional, state, or municipal IVA layers to worry about. This means that a single registration with the DGI covers your IVA obligations across the entire country.

What This Means for Your Business

Because IVA is applied at the federal level, a transaction is subject to Uruguay IVA when the customer's address is located in Uruguay. No special regional handling or multi-jurisdiction filing is required.

A valid Uruguayan billing address follows this format:

Name Building name / House number + Street Postal code + City/Locality Department (Departamento) URUGUAY

Example Address:

María Fernández Av. 18 de Julio 1234, Apto 502 11200 Montevideo Montevideo URUGUAY

Uruguay's Tax ID: The RUT

When registered for IVA, businesses receive a RUT (Registro Único Tributario), a 12-digit numeric identifier issued by the DGI. RUTs issued from October 21, 2024 onward begin with 22, followed by 10 digits (e.g., 22NNNNNNNNNN). Existing taxpayers keep their previously assigned RUT numbers.

The RUT is critical for B2B transactions. When a Uruguayan business buyer provides their valid RUT, this enables the reverse charge mechanism, which shifts IVA payment responsibility from the seller to the buyer.

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