If you live and perform the work in Uruguay for a US company, the customer's address does not automatically make your work foreign-source. DGI states that services performed from Uruguay and delivered online are generally taxable under IRPF.
VAT can be different
Specified services can qualify as service exports when the statutory conditions are met. Relevant examples include certain consulting and software services used exclusively abroad.
USD is a currency, not a tax regime
Billing or receiving USD does not determine the tax character of the transaction. Keep the original currency, applicable conversion and payment evidence.
Keep
- Contract and statement of work.
- Customer legal/tax details.
- Deliverable description.
- Evidence of foreign use if claiming service-export treatment.
- CFE.
- Payment and fees separately.
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