按地区划分的税率 乌拉圭

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

乌拉圭增值税：SaaS 提供商指南

在乌拉圭运营的 SaaS 企业必须了解该国的增值税 (VAT) 系统。乌拉圭的增值税于 1983 年实施，其运作方式与其他欧洲增值税制度类似，标准税率为 22.0%，适用于包括 SaaS 在内的大多数商品和服务。虽然某些类别有 10.0% 的减税率，但目前没有特定的数字商品或服务属于此豁免范围。这意味着 SaaS 企业在乌拉圭境内的销售额通常需缴纳 22.0% 的标准增值税率。

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乌拉圭

乌拉圭于1983年采用增值税系统，以加强税收并使其税收框架现代化。

官方政府链接： Dirección General Impositiva

22.00%

电子产品和服务增值税/销售税率

10.00%

降低的税率

税率降低的产品类别

没有特定的数字商品或服务享有减免税率

免税产品类别

没有特定的数字商品或服务可以免税

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

必须在首次销售前完成注册

可在线注册

是

需要当地代表

否

注册流程

注册时，请填写表格并附上护照或其他身份证明文件的复印件，以验证代表公司签字的授权人的身份。

应纳税的数字和电子服务清单

  • 电影和其他视听广播的制作、发行和中介活动（明确包括通过互联网、技术平台、软件应用程序或其他类似方式进行的活动）。
  • 通过数字平台进行的调解或中介活动。

罚款

增值税逾期付款会产生罚款，金额根据付款日期在 5% 到 20% 之间。此外，逾期未付的税款还会按浮动利率收取利息。

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

季度

申报截止日期

By the 10th or 15th day of the month following the end of the tax period

电子发票要求

是

记录保存

文件必须保留五年或直到税款结清。如果发现欺诈行为，则必须保留十年。

How-To Guides: Uruguay SaaS VAT

步骤：1 门槛

Effective January 1, 2018, non-resident providers of audio-visual services and intermediation services to customers (B2C and B2B) in Uruguay are required to register for and collect VAT, regardless of the sales amount.

On October 1, 2025, Uruguay’s General Directorate of Taxation published Consultation No. 6679, clarifying the VAT treatment of a subscription service offered by a Swiss entity without a permanent establishment in Uruguay. The service, which includes audiovisual content such as recipes and tutorials, was deemed subject to VAT when consumed in Uruguay. Although the income qualifies as business profits taxable in  Switzerland under the 2010 Uruguay-Switzerland tax treaty and is not subject to Uruguay’s non-resident income tax (IRNR), Uruguayan VAT applies due to the nature of the digital content.

步骤：2 商业注册

Non-residents must register with the Dirección General Impositiva (DGI). There is a specific registration procedure for “non-resident entities providing digital services” that does not necessarily require a physical branch if operating under the simplified regime, though a representative or contact point is often needed.

步骤：3 Obtain TIN

Upon registration, you will be issued a RUT (Registro Único Tributario) number (12 digits), which is used for all tax filings and payments.

步骤：1 标准增值税税率

Apply the standard VAT rate of 22%.

步骤：2 确定您是否需要注册。

要计算您的税额，请使用以下公式：

 

VAT Amount = Net Price x 22%

步骤：3 反向收费 (B2B)

Yes. For sales to corporate taxpayers (B2B), the Reverse Charge Mechanism applies. The foreign supplier does not charge VAT. The local Uruguayan business buyer (who must be a taxpayer) is responsible for withholding and paying the VAT to the DGI.

步骤：1 B2C销售

You are required to charge and collect 22% VAT on all digital service sales to individuals or non-taxpayers in Uruguay.

步骤：2 B2B销售

Do not charge VAT if the customer is a registered business taxpayer (RUT holder). The buyer is liable for the tax. You should validate their RUT number.

步骤：3 发票要求

Non-resident providers under the specific digital services regime are generally exempt from the strict local “CFE” (e-invoicing) standard but must issue a commercial document containing:

 

• Supplier’s Name and RUT (if registered)
• Buyer’s Name and RUT (for B2B)
• Date and Number
• 服务描述
• VAT Amount (or indication that tax is covered/withheld)

步骤：1 申报周期

Tax payments are generally made Quarterly.

步骤：2 申报截止日期

Payments are due by the 10th or 15th of the month following the quarter (e.g., April, July, October, January). Annual returns may also be required depending on the specific entity classification.

步骤：3 提交

Filings are submitted via the DGI Online Services portal. Payments can often be made in USD or UYU via authorized bank transfers.

步骤：4 记录保存

Maintain records for at least 5 years (standard statute of limitations, though 10 years is recommended for commercial books).

PayPro Global 解决方案：简化注册与财政代表

Navigating Uruguay’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

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