Uruguay: Proposed changes to international purchase regime in budget bill
Would increase the tax-free limit for international purchase invoices to US$800 per calendar year
The 2025-2029 National Budget Bill, which was submitted to Parliament on August 31, 2025, includes the following proposed amendments to the international purchase regime:
- Increase the limit for international purchase invoices to US$800 per calendar year
- Allow this limit to be used on a single shipment or up to three times
- Apply value added tax (VAT) on the value of the invoice or the declaration of value of the merchandise
The current simplified international purchase regime allows for a Uruguayan resident to receive up to three shipments per calendar year from abroad without having to pay taxes, provided that each shipment does not exceed US$200 in purchase invoices.
However, when international trade agreements include specific provisions regarding international postal shipments, those provisions will be recognized. This is the case with purchases from the United States, which, if approved, would continue to maintain the current franchise regime, at least within the limits of the agreement with that country.
Read a September 2025 report (Spanish) prepared by the KPMG member firm in Uruguay