The freelancer's first-year checklist in Uruguay
Just starting out on your own in Uruguay? This is the ordered list of everything to sort out in your first year, step by step, with links to each guide.
Starting out on your own in Uruguay follows a logical sequence. Do it in order and you avoid fines and surprises. Here's the first-year checklist, with a link to the full guide for each step.
1. Choose your régime
Before registering, decide which régime you'll be taxed under: monotributo, IRPF or IRAE. This choice drives how much you pay and what you file. It's the first decision, and it's worth making it informed.
2. Register with DGI and BPS
To work legally you must register your sole trader with the DGI (taxes) and BPS (social security). This is the step that gives you your RUT and lets you invoice.
3. Choose your mutualista (you have 30 days)
On registering, your FONASA contribution entitles you to health coverage. You have a window — about 30 days — to choose a mutualista; if you don't, one is assigned to you. Better to decide yourself.
4. Set up electronic invoicing (CFE)
In Uruguay invoices are electronic (CFE). You'll need to enable yourself as an issuer or use a provider. Without this you can't invoice your clients properly.
5. Know your tax calendar
Each régime has its monthly and annual due dates. Knowing what you pay and when is the best defence against surcharges. A clear calendar keeps the whole year tidy.
6. Track your deductions
If you're under IRPF, certain deductions lower what you pay. Noting your contributions, dependent children and other items through the year saves you money at filing time.
7. File your annual return
At the close of the fiscal year, IRPF taxpayers file their sworn return and settle the balance. Filing on time — and early if you expect a refund — saves headaches.
Two things that help all year
Two practical extras: be clear on your fixed monthly cost (contributions and minimums) so you don't run short, and learn to pay your taxes with no hassle (by reference number or direct debit). Both have their own guide on the blog.
In short: régime → registration (DGI + BPS) → mutualista → invoicing → calendar → deductions → return. Follow these steps in order and your first year on your own starts tidy and surprise-free. And if you'd like the system to do the maths for you, that's exactly why we built Tributo.