UY · Coverage
Uruguay
Uruguay works as a regional distribution platform: a large share of the containers arriving at the port of Montevideo are in transit, mostly to Argentina. Nueva Palmira, on the Uruguay River, receives cargo from the Paraguay-Paraná waterway.
Customs authority
National Customs Directorate (Dirección Nacional de Aduanas, DNA)
Main seaports
- Montevideo
- Nueva Palmira
- Fray Bentos
Cargo airports
- Carrasco International Airport (Montevideo)
Free zones and special regimes
Free zones are governed by Law 15,921 of 1987, which exempts their users' activities from national taxes; in addition, the port of Montevideo and Carrasco airport operate under free port and free airport regimes.
Good to know
- The National Ports Administration (ANP) manages the country's commercial ports, including Montevideo, Nueva Palmira and Fray Bentos.
- Free zone users must employ at least 75% Uruguayan staff to keep the regime's benefits.
- The General Tax Directorate (DGI) set December 31, 2024 as the deadline for the remaining VAT taxpayers to join the electronic tax voucher (CFE) regime.
How we work in Uruguay
RealCore advises companies in Uruguay remotely and through on-site visits from its headquarters in Panama.
See all 8 servicesSources
- Dirección Nacional de Aduanas de Uruguay
- Aduanas - Ley Nº 15.921 de Zonas Francas
- IMPO - Ley N° 15921
- Ministerio de Economía y Finanzas - El régimen de Zonas Francas en Uruguay
- INALOG - Infraestructura portuaria y puertos libres
- Administración Nacional de Puertos (ANP)
- ANP - Puerto de Fray Bentos
- Port of Montevideo (Wikipedia)
- Terminal de carga aérea en Carrasco busca ser hub regional (Aviacionline)
- DGI eFactura - Universalización de facturación electrónica: plazo para restantes contribuyentes de IVA
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