Tax Registration (Registro Tributario)
DGI - Tax Authority
With the Cédula you automatically receive a RUT (tax number). For commercial activities you must additionally register with the DGI.
Uruguay Tax System:
Territorial principle | Only domestic income taxable | IRPF (income tax) | IVA (VAT 22%)
Territorial principle | Only domestic income taxable | IRPF (income tax) | IVA (VAT 22%)
Uruguay basically only taxes income earned in Uruguay. Foreign income remains tax-free in the first years (tax holiday for new residents).