Your business addresses in Uruguay (fiscal, constituted and electronic)

When you run a business in Uruguay there isn't one “address”: there are several, each with its own job. Mixing them up — or failing to update them — can cost you fines, and even leave you officially notified without realising it. Let's go through each in plain words, with the official definition and link beside it.

The types of address

The physical place where you actually work: your shop, office or home from which you operate. It identifies where your activity is located.

«Domicilio fiscal, es aquel donde se desarrolla la actividad de la empresa.»

In English: Domicilio fiscal is the address where the company's activity is carried out.

The address you set for the State to notify you. It may or may not match the fiscal one. It's key: official notifications sent there are deemed valid.

«Domicilio constituido, es aquel que se fija a efectos tributarios, donde será notificado el contribuyente de cualquier actuación administrativa del BPS.»

In English: Domicilio constituido is the one set for tax purposes, where the taxpayer will be notified of any administrative action of the BPS.

Your digital “mailbox” with the State: where you receive and keep official notifications online. It has the same legal validity as the constituted domicile, and bodies like the DGI use it to notify you.

«Domicilio Digital, también conocido como Domicilio Electrónico, es el lugar donde se reciben y almacenan las notificaciones y comunicaciones digitales que el Estado envía a las personas físicas, jurídicas y a las entidades públicas que así lo habiliten.»

In English: The Digital Domicile, also known as Electronic Domicile, is where the digital notifications and communications that the State sends to individuals, legal entities and public entities that enable it are received and stored.

How to manage and confirm your address with AGESIC

The electronic domicile is managed online with your Usuario gub.uy: you constitute your Digital Domicile and subscribe it to the bodies you want to link with (for example, the DGI). From the system itself you can see your notifications, manage subscriptions and print constancias (certificates) that serve as proof. It's the modern way to receive — and prove — communications from the State.

Keep everything up to date

If you change any address, you must report it. The typical deadline is 30 calendar days from the change, and missing it generates penalties.

«Hasta 30 días corridos a partir de la fecha de modificación. Corresponde tener presente que el no cumplimiento de los plazos genera sanciones.»

In English: Up to 30 calendar days from the date of the change. Note that failing to meet the deadlines generates penalties.

Fines for non-compliance

Failing to report a change of address breaches a “formal duty” — a contravention. The fine, under the Tax Code, ranges from $2,000 to $200,000.

«La contravención es la violación de leyes o reglamentos, dictados por órganos competentes, que establecen deberes formales. […] Será sancionada con multa de $ 2.000 (dos mil pesos) a $ 200.000 (doscientos mil pesos).»

In English: A contravention is the violation of laws or regulations, issued by competent bodies, that establish formal duties. […] It shall be punished with a fine of $2,000 (two thousand pesos) to $200,000 (two hundred thousand pesos).

Table: the addresses at a glance

In short: the fiscal address says where you work; the constituted one is where notifications reach you; and the electronic one delivers (and lets you prove) them online, via AGESIC. You have up to 30 days to report any change, and not doing so is a contravention. Always verify with the DGI, the BPS and AGESIC. Tributo helps with the calendar of taxes and contributions once your business is in order.