'e-IVA': the DGI app that calculates your IVA Servicios Personales advance

If you provide services on your own account and pay IVA every two months, doing the maths by hand is tedious: add the IVA on your sales, subtract the IVA on your purchases, subtract withholdings… DGI has a tool that does almost all of it for you: it shows the data it already has for the bimester, calculates the advance and generates the slip to pay. Many people look for it as 'e-IVA'. Here's exactly what it does, what it does NOT do, and how to get in.

What exactly is it?

It's an applicative (a screen inside DGI's online services) built for one job: calculating the bimonthly IVA Servicios Personales advance. 'Anticipo' means a payment on account of the year's tax; 'bimestre' is a two-month period (January-February, March-April, and so on). DGI's own announcement defines it:

From DGI's announcement when the service launched:

«La DGI pone a disposición de los contribuyentes un nuevo aplicativo de uso voluntario, que busca facilitar el cálculo de los anticipos bimestrales de IVA Servicios Personales. Los datos precargados son obtenidos en base a información presentada por el propio contribuyente y por terceros al cierre de cada bimestre, y podrán ser confirmados o ajustados, si correspondiera.»

In English: DGI makes available to taxpayers a new applicative of voluntary use, which seeks to facilitate the calculation of the bimonthly advances of IVA Servicios Personales. The pre-loaded data are obtained on the basis of information submitted by the taxpayer themselves and by third parties at the close of each bimester, and may be confirmed or adjusted, if applicable.

Two things to put your mind at ease: it's voluntary (nobody forces you to use it; you can keep calculating the advance yourself or with your accountant) and it costs nothing extra — it's one more service inside DGI's online services, which you enter with your clave. And a note on the name: 'e-IVA' is what people call it. You won't find that name on the official pages — look for 'IVA Servicios Personales – Cálculo del anticipo'.

Who is it for?

For IVA Servicios Personales taxpayers — that is, people working on their own account providing services (with or without a university degree) who don't pay IRAE. DGI's guide puts it this way:

DGI — Who must pay IVA Servicios Personales?:

«Deben pagar el IVA Servicios Personales quienes presten servicios fuera de la relación de dependencia, sean estos profesionales o no»

In English: IVA Servicios Personales must be paid by those who provide services outside an employment relationship, whether they are professionals or not

At first the service was limited to those issuing electronic invoices; today the scope is broader:

DGI — guide 'Cálculo de anticipos de IVA servicios personales':

«En una primera instancia, estuvo disponible para contribuyentes incluidos en factura electrónica en el año 2022 y 2023, y a partir del período 2024 se incorpora además a los no emisores.»

In English: In a first instance, it was available to taxpayers included in electronic invoicing in the years 2022 and 2023, and from the 2024 period non-issuers are also incorporated.

What it pre-fills (and why you still have to check it)

At the close of each bimester, DGI builds a proposal from the information it already holds: what you declared and what third parties reported (electronic receipts issued in your name, or withholdings applied to you, for example). That proposal is not final:

DGI — on the pre-loaded data:

«Los datos precargados se generan en base a la información actualizada presentada por el contribuyente y por terceros, y se podrán editar o confirmar. Los datos bimestrales confirmados formarán parte del Formulario anual 1302 con datos precargados.»

In English: The pre-loaded data are generated on the basis of the updated information submitted by the taxpayer and by third parties, and may be edited or confirmed. The confirmed bimonthly data will form part of the annual Form 1302 with pre-loaded data.

Read that slowly, because the key is right there: the data 'may be edited or confirmed'. If something is missing (a purchase with no electronic receipt, a sale that never reached the system) or something shouldn't be there, you are the one who fixes it before confirming. And there's a reward for doing it properly: what you confirm each bimester later shows up pre-filled in Form 1302, the annual IVA Servicios Personales return.

The payment slip — and the IRPF of the same bimester

Once the calculation is confirmed, you don't have to go to another screen to arrange payment: the service itself generates the slip, and lets you add the IRPF of the same period to the same document.

DGI — what the service generates:

«El servicio permite generar automáticamente el boleto de pago bimestral de IVA Servicios Personales y además incluir el importe de IRPF del mismo bimestre.»

In English: The service allows the bimonthly IVA Servicios Personales payment slip to be generated automatically and, in addition, to include the IRPF amount of the same bimester.

That 'combo' slip is number 2908, which puts IVA Servicios Personales and independent-work IRPF into a single payment. You then pay it through the usual channels (payment networks, internet banking, etc.). The deadline for each bimester comes from DGI's calendar of due dates, not from the app: check there for the date that applies to you.

How to get in, step by step

The path is always the same, and DGI writes it out in its own IVA Servicios Personales guide:

DGI — where the service lives:

«Todos los contribuyentes cuentan con un servicio que facilita el cálculo de los anticipos bimestrales, al que pueden acceder, previamente autenticado, en servicios en línea / Retenciones y anticipos / IVA Servicios Personales – Cálculo del anticipo.»

In English: All taxpayers have a service that facilitates the calculation of the bimonthly advances, which they can access, once authenticated, at online services / Withholdings and advances / IVA Servicios Personales – Calculation of the advance.

• Go to DGI's online services site and authenticate (with your DGI username and clave, or with your digital identity).
• Open the 'Retenciones y anticipos' (withholdings and advances) menu.
• Choose 'IVA Servicios Personales – Cálculo del anticipo'.
• Select the bimester you want to settle and look at the pre-filled data.
• Correct whatever needs correcting and confirm.
• Generate the payment slip (you can include the IRPF of the same bimester) and pay it however you prefer.

The honest limit: it's a help, not a replacement

Responsibility for what you declare stays with you. The app works with the information that reached it, and that information can be incomplete: a purchase nobody documented with an electronic receipt, a withholding not yet reported by whoever applied it, a sale abroad that carries no IVA, an expense that only counts in part. So the practical rule is simple: open the app with your own records beside you and compare line by line before confirming. If something doesn't add up, the official formula for how the advance is determined is published:

• IVA in Uruguay, explained simply
• DGI clave and online services: how to get one

Frequently asked questions

• Is it called 'e-IVA'? That's the nickname people use. The official name is 'IVA Servicios Personales – Cálculo del anticipo'.
• Is using it mandatory? No. DGI defines it as an applicative of 'voluntary use': you can calculate the advance yourself.
• Do I need electronic invoicing to use it? Not any more: it started with e-invoice issuers in 2022 and 2023, and from the 2024 period non-issuers were included too.
• Can I change the numbers it shows me? Yes, the pre-loaded data 'may be edited or confirmed'. Always check them against your records.
• Does it arrange the payment? Yes, it generates the bimonthly IVA Servicios Personales slip and can include the IRPF of the same bimester (slip 2908).
• Does it help with the annual return? It does: the bimonthly data you confirm form part of Form 1302 with pre-loaded data.

In short: 'e-IVA' does exist, but it's called 'IVA Servicios Personales – Cálculo del anticipo' and lives under Servicios en línea / Retenciones y anticipos. It's voluntary, it pre-fills your bimester, lets you adjust it, calculates the advance and builds the slip — even with the period's IRPF. Use it: it saves time and mistakes. But check it against your own records before hitting accept, because the number that ends up declared is yours.