Uruguay RUT number guide
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Registro Unico Tributario – RUT
The "Registro Unico Tributario (RUT)" is a tax identification number issued to entities (including companies, partnerships and subsidiaries) of relevance and to individuals for tax administration.
Format of the RUT number
RUT number consists of 12 digits.
Example:
12 345678 001XBreaking down the RUT number
12 — The first 2 digits indicate the registration number.
345678 — The next 6 digits can be any random number from 000001 to 999999. They indicate the company's number
001X — The last 4 digits are always 001X where X is the checksum that is calculated on the basis of the previous 11 digits.
Foriegner's identification number – NIE
Example:
12345678 XBreaking down the NIE number
12 — The first 8 digits can be any random number from 00000001 to 99999999.
X — The last digit X is the checksum that is calculated on the basis of the previous 8 digits.
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Frequently Asked Questions
Can a foreign company with no Uruguay presence obtain a RUT and start invoicing immediately?
Foreign companies can obtain a RUT without a local permanent establishment — shareholders and directors may all be non-residents. However, registration must be completed through DGI's Ventanilla Única before commencing any economic activity. In practice, many foreign founders discover after incorporating that they cannot issue a CFE (comprobante fiscal electrónico) until DGI approves their e-invoicing application separately and they have configured a certified digital signature from an authorised Uruguayan provider. The registration itself can be done online via ID Uruguay credentials, but the digital-signature procurement step adds days to weeks to the timeline. [1] [2]
Do non-resident digital service providers (SaaS, streaming, apps) need a RUT to charge IVA to Uruguayan customers?
Yes. Uruguay has taxed non-resident digital and intermediation services since 2018, with no registration threshold — the first peso of revenue creates an obligation. The applicable rate is 22% IVA. Non-residents do not need a local fiscal representative sharing joint liability but must appoint a resident contact party (an IVA agent) and file returns quarterly through DGI's online portal. Failure to register means the Uruguayan intermediary (payment processor or marketplace) is required to withhold and remit the IVA on the provider's behalf, which reduces the provider's effective receipts. [1] [2]
What happens when a CFE (e-invoice) is rejected by DGI, and why does an incorrect RUT cause it?
DGI performs automated two-stage validation: first on the transmission envelope, then on each individual CFE. A mismatch between the recipient's RUT on the invoice and the RUT registered in DGI's taxpayer database triggers immediate rejection of the entire document — it is treated as never sent. Businesses must then reissue a corrected CFE; they cannot simply amend the original. A new rejection code E14 ("Irregularities detected") introduced in the 2025 format update also catches atypical amounts and inconsistencies between the issuer's registered activity and the invoice type. Always verify the counterparty's active RUT status via DGI's online services before issuing. [1] [2]
What IRNR withholding rate applies when a Uruguayan company pays service fees or royalties to a non-resident?
The general IRNR (Impuesto a las Rentas de los No Residentes) withholding rate is 12% on service fees and royalties paid to non-residents. This rises to 25% when the recipient is located in a low-tax jurisdiction (LNTJ). A reduced effective rate applies for technical services where the Uruguayan payer's income subject to IRAE from that service does not exceed 10% of its total income: only 5% of the payment is included in the tax base, producing an effective rate of 0.6% (5% × 12%). After-tax profit remittances from a Uruguayan branch to its foreign head office are separately subject to 7% IRNR. These rates are not automatically applied — the Uruguayan payer is the withholding agent and must file the deduction or face joint liability. [1] [2]
Do companies operating in a Zona Franca still need a RUT, and are they exempt from IVA and IRAE?
Yes — every entity registered in a Uruguayan Zona Franca must still obtain a RUT from DGI, because the RUT identifies the legal entity for all official purposes including employment and customs filings. However, Zona Franca operators are fully exempt from IRAE (25% corporate tax) and IVA on goods and services used within the zone, as well as import duties. The exemption does not extend to social security contributions (BPS), which remain payable on Uruguayan-sourced labour. Transactions between a Zona Franca company and entities operating in Uruguay's customs territory are treated as exports from the zone and imports into Uruguay, which means normal IVA rules apply to the Uruguayan buyer. [1] [2]
