Uruguay: Simplified customs procedure allows exemption for small retail businesses from VAT and specific internal tax

Law No. 20,419 dated August 22, 2025, and published in the Official Gazette on September 3, 2025

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october 24, 2025

Law No. 20,419 (dated August 22, 2025, and published in the Official Gazette on September 3, 2025) creates a simplified customs procedure allowing micro, small, and medium-sized enterprises engaged in retail trade to import certain goods intended for final consumers without paying value added tax (VAT) or specific internal tax (el impuesto específico interno or IMESI).

Companies operating under the "draw back" regime provided for in Decree No. 367/995 (dated October 4, 1995) are excluded from the beneficial procedure.

Read a September 2025 report (Spanish) prepared by the KPMG member firm in Uruguay

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