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11.1. VAT on the Supply of Goods by Non-Residents

The supply of goods in Uruguay by a non-resident is subject to VAT.

When a non-resident has an establishment in Uruguay, the establishment must register for and pay VAT.

When a Non-residents has no establishment in Uruguay they may only register if they have an address in Uruguay and appoint a tax representative that is responsible for the payment of VAT and other obligations.