'Timbres CJP' on your BPS invoice: what that charge is (code 113)

It's one of the most common surprises on a monthly BPS invoice: you add the contribution lines (pension, health insurance, FRL, SNIS surcharge) and the amount due is higher. The difference is usually a short line under 'Otros Conceptos' reading 'Timbres CJP', with payment code 113 and a fixed amount. Here's what it is, what it's worth today, why you're charged even if you're not a university professional, and why it shouldn't appear every month.

What is the 'Timbre CJP'?

It's the stamp of the Caja de Jubilaciones y Pensiones de Profesionales Universitarios (hence CJP). It's a fixed levy created by article 71 of Law 17.738: it doesn't fund your pension or BPS, but the Professionals' Fund. BPS collects it alongside your obligations because the procedure that generated it was done at BPS. The values are published and updated by the DGI:

From the DGI publication 'Valor de los timbres':

«Timbres Caja de Jubilaciones y Pensiones de Profesionales Universitarios. Valores de los gravámenes fijos comprendidos en el artículo 71 de la Ley Nº 17.738 de 07/01/2004 y modificativas, actualizados según las disposiciones contenidas en los artículos 71 y 131 de la referida Ley y Decreto Nº 67/005, artículo 18 de la Ley 20.410 de 08.07.2025 y artículo 11 del Decreto 244/025.»

In English: Stamps of the Pension Fund for University Professionals. Values of the fixed levies covered by article 71 of Law No. 17.738 of 07/01/2004 and its amendments, updated per the provisions of articles 71 and 131 of that Law and Decree No. 67/005, article 18 of Law 20.410 of 08.07.2025 and article 11 of Decree 244/025.

How much is it?

For the period 1/1/2026 to 31/12/2026, the stamp for requests of tax-related certificates and for filing financial statements or statements of responsibility before public offices is $270. That is exactly the amount that shows up on the BPS invoice. Note it isn't fixed forever — it's updated by rule (the DGI publication cites Law 20.410 and Decree 244/025), so check the DGI's current table before trusting a figure.

Why do I pay it if I'm not a university professional?

This is the confusing part. The stamp doesn't tax a person for their profession: it taxes the act or document filed with a public office. That's why it also reaches an ordinary sole trader. The DGI's own detail lists, among the taxed acts:

Taxed acts (extract from the DGI table):

«SOLICITUDES DE: Inspecciones contables, avaluaciones o certificados referentes a tributos.»

In English: REQUESTS FOR: Accounting inspections, valuations or certificates relating to taxes.

In plain terms: asking for a tax-related certificate — a BPS certificate, for instance — is a taxed act. It doesn't matter whether you're a lawyer, a shopkeeper or a developer: whoever requests the certificate pays the stamp. (Different from the stamp a professional affixes to their own documents, which we cover in the other article linked below.)

When does it appear on the invoice?

It appears after a procedure, and is added to the next invoice under code 113. BPS says so explicitly in three separate places. On requesting a certificate:

BPS — Requesting company certificates:

«El costo de un timbre profesional correspondiente a la solicitud del certificado será incluido en la próxima factura de obligaciones con el código de pago 113.»

In English: The cost of a professional stamp corresponding to the certificate request will be included in the next obligations invoice under payment code 113.

On registering a sole trader:

«Este trámite genera el costo de un timbre profesional que será incluido en la cuenta de la empresa.»

In English: This procedure generates the cost of a professional stamp that will be included in the company's account.

And on filing the annual Fonasa declaration (Personal Services):

«En caso de no emitirla por el servicio detallado, el monto será incluido en la factura del próximo anticipo.»

In English: If it is not issued through the service described, the amount will be included in the invoice of the next advance payment.

Is it a monthly charge? No

It isn't part of your monthly contributions: it's a per-procedure cost. If you did no procedure that triggers it in a given month, it shouldn't appear. So when you work out what the month costs you, the stamp isn't part of the fixed bill — it turns up when you request a certificate, register, or file a declaration. If you see it month after month, it's worth checking which procedure is generating it and, if you don't recognise it, asking BPS.

How is it paid?

The simplest way: it comes inside the same BPS invoice, so you pay everything together. You can also generate the stamp's invoice separately from BPS's online services (e.g. 'Emitir facturas, declaración jurada de no pago y pagar aportes'). The legal basis, if you want the source:

• The professional stamp: what it is and who pays it
• The single certificate: being up to date with the DGI

Frequently asked questions

• Is the stamp one of my pension contributions? No. It funds the Professionals' Fund; your contributions are the other lines on the invoice.
• How much is it in 2026? $270 for a company's most common acts (requesting tax-related certificates, filing statements). Always check the DGI's current table.
• Am I charged every month? You shouldn't be: it's generated per procedure and added to the next invoice under code 113.
• I'm not a university professional — do I still pay it? Yes, if you performed a taxed act: the stamp taxes the document or request, not your degree.
• Can I pay it separately? Yes, the stamp's invoice can be issued from BPS's online services; otherwise it's included in the next invoice.
• Does it rise every year? It's updated by rule (the DGI publication cites Law 20.410 and Decree 244/025), so check the value for the period.

In short: if your BPS invoice doesn't match the sum of the contributions, look for a 'Timbres CJP' line with code 113. It's a fixed levy under Law 17.738 in favour of the Professionals' Fund — $270 in 2026 for a company's usual acts — charged for the procedure that generated it, not every month. Check the current value with the DGI and, if you can't place it, ask BPS.