Pausing your business without closing it: inactividad with the BPS
If you stop working for a while, you don't have to close your unipersonal: you can declare inactividad and stop generating contributions meanwhile. What it is, the deadline and how — with official sources.
You travel, take a break, or run out of clients for a few months. Do you still have to keep paying contributions? Not necessarily: there's inactividad, which lets you halt obligations without closing the business. Here's how it works.
What inactividad is
It's a figure designed precisely for pauses. Per the BPS:
Per the BPS:
«Esta gestión se realiza para declarar el cese temporal de actividad.»
In English: This procedure is performed to declare the temporary cessation of activity.
BPS — Inactivity of a personal-services unipersonalhttps://www.bps.gub.uy/11316/inactividad-de-unipersonal-de-servicios-personales.htmlThe deadline: 30 days
As with almost everything in these procedures, there's a deadline worth respecting so you don't overpay:
On the deadline:
«Hasta 30 días corridos a partir de la fecha de inactividad. Se debe tener presente que este trámite genera sanciones si se presenta fuera de plazo.»
In English: Up to 30 consecutive days from the date of inactivity. Note that this procedure generates penalties if filed outside the deadline.
BPS — Inactivity of a unipersonalhttps://www.bps.gub.uy/11316/inactividad-de-unipersonal-de-servicios-personales.htmlInactividad vs clausura
Pausing isn't the same as closing. Inactividad is temporary: your business still exists and you can reactivate it when you return to work. Clausura is the definitive closure (you deregister the business). If your stop is temporary, inactividad is what you want; if you're leaving the activity for good, see our post on how to close a unipersonal.
gub.uy procedures — Closing a unipersonalhttps://www.gub.uy/tramites/clausura-empresa-unipersonalHow to do it
The procedure is online, via the BPS “Inactivar empresa” service, for which you need an electronic domicile set up. If the inactivity began more than 90 days ago, or you made payments after the cessation, they may ask for a notarial or accounting certificate establishing since when there was no activity.
BPS — Inactivate businesseshttps://www.bps.gub.uy/10193/inactivar-empresas.htmlWatch out
Inactividad is for when you genuinely earn no income: if you keep invoicing, you can't declare yourself inactive. And when you resume activity, remember to reactivate the business. Declaring inactividad “to avoid paying” while still working is an irregularity.
At a glance
| Question | Answer |
|---|---|
| What's it for? | Pausing the business without closing it |
| Deadline? | 30 calendar days from the inactivity |
| How? | Online (Inactivar empresa), with e-domicile |
| And if I resume? | You reactivate the business |
In short: if you stop for a while, inactividad spares you from paying contributions without closing the business — by declaring it within 30 days and reactivating on return. Verify your case with the BPS and use Tributo so you don't miss deadlines.