What changes your monthly sole-proprietor bill in Uruguay

We already have a separate guide using USD 2,000, 5,000 and 10,000 examples. This page answers a different question: why can two months — or two people with similar revenue — produce very different payments?

The regime changes first

Personal Services, IVA mínimo and Monotributo do not calculate obligations with the same formula. Before estimating money, identify the regime that actually fits the activity.

Then each transaction matters

For Personal Services, DGI calculates VAT advances from output VAT minus admissible input VAT and other credits. A taxable domestic service and a qualifying service export do not produce the same VAT.

The calendar matters too

Independent-worker VAT and IRPF advances are bimonthly even though the calculation considers each month separately. Separate tax generated, period obligation and cash payment date.

IVA mínimo: quota, business age and e-invoicing

The full 2026 IVA mínimo quota is UYU 5,910. Qualifying businesses may use 25% during the first 12 months and 50% during the second 12 months. With all operations documented exclusively through e-invoicing, payment is the lower of 3.3% of monthly income and the applicable quota.

BPS and Fonasa are not a footnote

BPS and Fonasa are another axis. For non-professional Personal Services, BPS separates Fonasa from pension contributions, and family configuration can also change the Fonasa rate.

A zero-sales month does not mean the same thing everywhere

Under the exclusive e-invoicing IVA mínimo benefit, DGI states that a month with no sales has no quota to pay. Do not automatically extend that rule to other regimes or obligations.

Three examples without repeating the revenue table

• Developer with a qualifying service export: VAT may change, while income tax and BPS/Fonasa remain separate analyses.
• Workshop under IVA mínimo: the quota also depends on business age and exclusive e-invoicing.
• Consultant with a partner and child: the same activity can produce different Fonasa because family circumstances differ.