Monotributo in Uruguay: who can use it and its limits

Monotributo is a simplified regime for certain small-scale activities. Eligibility can depend on the activity, where it is carried out, customers, assets, employees and annual income.

Conditions to check

• Your activity must be among those admitted by the regime.
• Sales are generally made to final consumers.
• There are limits involving income, assets, premises or stall size and employees.
• Thresholds change, so use the values for the current year.

Is it a freelancer or professional regime?

Do not assume so. Personal services outside employment are commonly subject to Personal Services VAT and IRPF unless a different tax treatment applies. Choosing Monotributo merely because revenue is low can produce the wrong registration.

Before registering

• Define the exact activity you will register.
• Identify who your customers will be.
• Compare Monotributo, minimum VAT and personal-services treatment.
• Confirm the DGI/BPS registration process that applies to you.