Uruguay tax regulatory decree affects digital services

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June 2018


The Uruguayan Ministry of Economy and Finance on May 29, 2018, published in the Official Gazette a decree (Decree 144/018) providing tax regulations on the provision of services through the internet, technological platforms, computer applications (apps), or similar means.

The decree explains the conditions that these services should meet for tax purposes and the criteria to locate the service supplier and user for determining the Uruguayan-source income subject to tax.

The takeaway

Domestic and multinational enterprises with a Uruguayan presence and non-residents that have transactions with Uruguayan entities or individuals should determine their obligations under these new tax regulations.

In particular, companies operating in the film, TV broadcasting, internet, and audio-visual sectors should analyze carefully the potential effect of these provisions on their transactions and monitor expected Tax Office developments.

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Jose Leiman

Partner, PwC US

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