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Uruguay Sets New 2026 Minimum Advance Payments for Corporate Income Tax and VAT

  • Decree No. 310/025 adjusts minimum monthly advance payment amounts for VAT effective for tax year 2026.
  • Sets a fixed monthly VAT advance payment for small businesses.
  • The fixed VAT payment is determined based on gross income limits.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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