• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/29/2013

Uruguay - Tax, customs exemptions for online purchases 

July 29: New measures in Uruguay allow exemptions from value added tax (VAT) and customs duties for certain online purchases.

The new rules established by Ley N° 18.834 and Decreto N° 184/012 provide exemptions from VAT and customs duties for online purchases that:

  • Are delivered by express service
  • Do not exceed 20kgs
  • Do not exceed a customs value of U.S. $200
  • Do not include products subject to tax under Uruguay’s special internal tax (Impuesto Especifico Interno)
  • Are accompanied with an original receipt or a customs declaration stating the product’s value

Read a July 2013 report (Spanish) prepared by the KPMG member firm in Uruguay: Encomiendas postales internacionales: régimen tributario

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