How to close (or pause) a unipersonal in Uruguay: the clausura

Many people — especially expats who leave — stop invoicing and assume that's enough. It isn't: while your unipersonal stays open, it keeps generating obligations (minimum contributions and, if you fall behind, fines), even with no income. So if you've ended your activity, you must deregister the business. Here's how to close it (clausura) and what to do if you only want to pause it.

Close or pause: two paths

There are two options depending on your situation. The clausura is the definitive close: you end the activity for good. Inactividad (or suspension) is a temporary, reversible pause: you stop operating for a while and can restart later. If you're leaving the country with no plans to invoice here again, clausura is for you; if you're pausing and expect to resume, look at inactividad.

What the clausura is

The clausura is a single procedure that declares the end of your activity before both bodies at once. This is how the BPS defines it:

The BPS defines it as the definitive cessation, before both bodies:

«Esta gestión se realiza para declarar el cese definitivo de actividades ante BPS y DGI.»

In English: This procedure is carried out to declare the definitive cessation of activities before the BPS and the DGI.

The deadline: 30 days

There's a window to report it, and it's worth respecting: closing late generates penalties. The deadline is:

And it sets a clear window from the closure date:

«Hasta 30 días corridos a partir de la fecha de clausura.»

In English: Up to 30 calendar days from the closure date.

Before closing: tidy up your invoicing

The clausura has a prior step depending on how you invoiced. If you issued non-electronic fiscal receipts, you must first handle form 0453 with the DGI. If you're on the electronic invoicing system, you must report all your electronic receipts (CFE) beforehand. Only then can you close.

Step by step

The path, in order:

• Tidy up your invoicing: report your CFE (or handle form 0453 with the DGI).
• Go to the BPS Servicios en Línea portal (or gub.uy, “Clausura empresa unipersonal”).
• Start the procedure with your user or your electronic ID.
• Declare the closure date (the definitive cessation) and fill in the data.
• Review and confirm. Everything is done online — no documents to submit.
• You get an email notification, from the BPS and the DGI, that it's done or has inconsistencies.

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

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

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

Just want to pause? Inactividad

If you're not closing for good but stopping for a while, there's inactividad: you declare the temporary cessation of activity. It's reversible — when you come back, you do the restart (reinicio). Note: if during the paused period there was no activity and you won't resume, the right move is to close (clausura).

Clausura vs inactividad

Why closing properly matters

If you don't close (or declare inactividad), the BPS keeps expecting your minimum contributions month after month, and the debt and fines pile up even if you don't invoice a single peso. It's the most common trap for those who leave the country “leaving everything as is”. Closing on time spares you a debt that later complicates procedures and a possible return.

In short: if you've ended your activity, close the unipersonal (an online procedure before the BPS and DGI, within 30 days, after tidying your invoicing); if you're only pausing, declare inactividad and restart when you return. Don't leave it “open and unused”. Unsure what applies to you? Always verify with the BPS and DGI, and use Tributo to keep your situation clear.