Minimum VAT (IVA mínimo), also known as the Small Business regime, applies to certain small business activities. It should not be confused with Personal Services VAT or automatically used for professional services.
2026 values
- General 2026 annual income threshold: UYU 1,959,229, subject to specific exceptions.
- 2026 monthly amount: UYU 5,910.
- Where the gradual regime applies: 25% during the first 12 months and 50% during the next 12 months.
Electronic invoicing benefit
Businesses documenting operations exclusively through electronic invoicing pay the lower of 3.3% of monthly income or the applicable monthly amount from the month they meet that condition. DGI states that, subject to exclusions, no sales in a month can mean no minimum payment under this benefit.
Amounts are updated annually. The figures on this page are for 2026 and should be rechecked with DGI for later years.
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