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.
Example: a small shop or workshop
Think of small commercial or industrial activity: retail, small-scale production, or a workshop combining labour and capital. In DGI's official comparison, Pequeña Empresa does not carry Monotributo's general 15 m² premises limit or final-consumer-only rule.
2026 quota and e-invoicing
The full 2026 quota is UYU 5,910 per month. From the month all operations are documented exclusively through electronic invoicing, the benefit allows the lower of 3.3% of monthly income and the applicable quota. Without it, no sales does not automatically mean a zero quota.
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