Expense management module › Global expense management › Uruguay
Last updated : 11.05.2026
Expense rules in Uruguay.
Uruguay applies VAT (IVA) at 22%, one of the highest rates in Latin America. DGI manages taxation with strong digitalization (mandatory e-invoice).
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
IVA 22% standard, 10% on basic goods (food, health). Electronic invoice mandatory (CFE).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 22% | Deductible | CFE (e-invoice) required |
| Lodging | 22% | Deductible | On company RUT |
| Alcohol | 22% | Limited | Excluded from business meals |
| Fuel | 22% | Deductible | CFE required |
| Transport | 22% | Deductible | Taxi/Uber/airfare |
| Client gifts | 22% | Non-deductible | Strict cap |
Receipt
CFE (e-invoice)
Electronically signed XML
Meal cap
<= UYU 2,500/pers
Above: justify
SourcesUruguay Tax Authority
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts (fuel + tolls).
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On receipt |
| Company car | – | Fuel card | – |
| Taxi/Uber | – | 100% on receipt | CFE required |
Tracking
Logbook
Date, distance, purpose
SourcesUruguay Tax Authority
3Per diem and travel allowances
No official tax per diem. Company policy by city (Montevideo and Punta del Este more expensive).
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Montevideo | UYU 1 000 | UYU 3 500 | UYU 5 500 |
| Punta del Este | UYU 1 200 | UYU 4 500 | UYU 7 000 |
| Colonia | UYU 800 | UYU 2 500 | UYU 4 200 |
| Other cities | UYU 700 | UYU 2 200 | UYU 3 800 |
Conversion
~1 EUR = 42 UYU
Variable
SourcesUruguay Tax Authority
4Foreign VAT recovery
No IVA recovery for non-resident companies. Residents: monthly credit via F2/178 return.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | IVA credit | Monthly | Form 2/178 |
| Non-resident companies | None | – | Final cost |
| Free zones | Exemption | On entry | FZ regime |
Statute of limitations
5 years
Keep CFE 5 years
SourcesUruguay Tax Authority
Centralize your Uruguay expenses
Illizeo handles electronic CFE, UYU/EUR conversion and IVA compliance for your teams in Uruguay.
Book a demo