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Two or more people working together, with no partnership contract and no Registry filing: that's a sociedad de hecho. It still registers with DGI and BPS and gets its own RUT. What nobody tells you: partners answer with their personal assets, jointly and severally. With the Ley 16.060 quotes.

Bringing products in to sell them isn't the same as a courier purchase: it's a commercial import, it enters on a DUA and, in practice, through a customs broker. What you pay, and why the IVA on the import is a credit rather than a cost.

Before you sign a lease for business premises: what guarantee you'll be asked for (and why the state one doesn't apply here), what the law fixes and what you negotiate, which recurring costs to check, and how the rent works in your IRAE. With official quotes and links.

Uruguay has two VAT rates: a basic 22% rate and a minimum 10% rate. On top of those there are exempt operations and zero-rated exports. The figures, with the verbatim law and the official link.