How to invoice foreign clients from Uruguay

A foreign customer does not automatically remove Uruguayan obligations. If you work from Uruguay, first identify your tax residence, the nature of the service and the regime under which you are registered.

Invoices and service exports

Receipts may document foreign-currency operations where appropriate, but VAT and income-tax treatment depend on the facts. A service export must satisfy specific legal conditions; a customer's foreign address alone is not enough.

Keep evidence

• Contract, statement of work or other evidence of the service.
• Customer tax details and country.
• Issued receipt and exchange rate where relevant.
• Payment evidence and bank or platform fees.

Common mistakes

• Assuming every foreign client means zero VAT.
• Recording only the net amount received after fees.
• Confusing the payment platform with the tax treatment of the income.