Personal services in Uruguay: VAT, IRPF and obligations

If you provide services on your own, as a professional or non-professional, Monotributo or minimum VAT is not automatically the starting point. DGI places many independent service providers under Personal Services VAT and IRPF, unless they opted for IRAE or are mandatorily subject to it.

Typical obligations

• Personal Services VAT: bimonthly payments and an annual Form 1302 return.
• IRPF on independent work: advances when applicable and an annual return depending on your situation.
• Social-security contributions through BPS or the relevant professional fund.
• Correct invoicing and retention of supporting records.

There is no single freelancer tax rate

The result depends on income, deductions, withholdings, activity and social-security status. IRPF includes specific computation rules and permitted deductions, so applying one flat percentage to every invoice is misleading.

What to organize

• Separate local services and qualifying service exports where relevant.
• Track output VAT and deductible input VAT.
• Keep expense receipts and withholding certificates.
• Track DGI and social-security deadlines separately.

Solo.uy is being built to turn these rules into a readable calendar and calculations. Tax rules change, so verify current DGI/BPS guidance or seek professional advice before filing or making a tax election.