How to register a unipersonal in Uruguay: step by step (DGI and BPS)

Starting to work on your own in Uruguay begins with one step: registering your unipersonal business. The good news is you no longer go office to office — it's a single online procedure that registers you with the two key bodies: the BPS (social security) and the DGI (taxes). Here's what you need, the exact steps, and the deadlines.

What registering a unipersonal is

Registering your unipersonal means signing up as a taxpayer before you start your activity. You're not creating a company: it's you, an individual, registering. This is how the State defines it:

The official definition is simple: an individual registering as a taxpayer:

«Es el trámite mediante el cual una persona física cumple con la obligación de inscribirse como contribuyente ante la Administración Tributaria previo al inicio de la actividad económica.»

In English: It is the procedure through which an individual fulfills the obligation to register as a taxpayer with the Tax Administration prior to beginning economic activity.

One registration, two bodies

The key thing to understand: a single procedure registers you with the BPS and the DGI at the same time. They're not two separate steps. The BPS confirms it like this:

And the same procedure covers both bodies:

«Esta gestión se realiza para inscribir la actividad de una persona física como empresa ante BPS y DGI.»

In English: This procedure is carried out to register an individual's activity as a business before the BPS and the DGI.

What you need before starting

Have this ready so the procedure goes smoothly:

• An electronic ID: Usuario gub.uy (intermediate level), or cédula digital, Identidad Digital (Abitab) or TuID (Antel).
• A personal BPS user (Usuario Persona contract).
• Your activity (giro) and the chosen régime: IRAE (general), minimum VAT / small business, or Monotributo.
• A fiscal domicile.
• An email address: that's where the result and your RUT arrive.

The best part: it's 100% online, with no documentation to submit:

«La información necesaria para el registro se completa en línea, por lo que no se requiere presentar documentación.»

In English: The information needed for registration is completed online, so no documentation needs to be submitted.

Step by step

The path, in order:

• Go to gub.uy and search for “Inscripción de empresa unipersonal” (or the BPS online service).
• Start the “Inscribir o reiniciar empresa” procedure and log in with your electronic ID.
• Choose “unipersonal” and fill in: activity/giro, start date, régime and fiscal domicile.
• Set up your electronic domicile with the BPS (that's where they'll notify you).
• Review and confirm. Everything is filled in online — no documents to submit.
• You receive the result and your RUT by email; the professional stamp is charged to the company's account.

The deadlines

It's worth registering on time. In general, the procedure is done within the current month of starting activity. If you'll start next month, you can register in advance (there's a window from the 25th). Verify the exact dates with the BPS before choosing your start date.

After you register

With the RUT in hand you can already invoice. Two things remain: choose your health provider (mutualista or ASSE) within 30 days — we cover it in our post on FONASA and mutualistas — and start meeting your calendar of contributions and taxes, which we walk through in the tax-calendar post.

Registration at a glance

In short: registering a unipersonal is a single online procedure that signs you up with the BPS and the DGI, with no paperwork, ending with your RUT in your inbox. Then choose your mutualista and set up your calendar. Want to know what you'll pay, when, and under which régime? Tributo builds your calendar. And always verify the current steps on gub.uy, BPS and DGI.