Countries › Uruguay › Guide › 4. Entities and setup › Incorporation checklist for Uruguay: steps, statutory timelines and official fees

Incorporation checklist for Uruguay: steps, statutory timelines and official fees

Last verified: 2026-10-27 · Status: Stable

Setting up in Uruguay follows the same backbone for every vehicle: reserve the name, sign the bylaws, get state review where the type requires it (only the S.A., at the AIN), register at the Registro Nacional de Comercio, publish where required, register with the DGI and BPS, register the books and file the beneficial owner statement with the BCU. The official costs are small: UYU 1,265 (US$31) to reserve a name, UYU 2,530 (US$63) for the online SAS, a UYU 270 (US$7) professional stamp for DGI registration, and for an S.A. 20 or 25 UR at the AIN plus UYU 55,732 (US$1,386) of ICOSA in 2026. Notary, translation and publication costs are private and not quoted here.

USD figures use UYU 40.214 per US dollar, the Banco Central del Uruguay (BCU) quotation for DLS. USA BILLETE on 26 October 2026. Amounts set in Unidades Indexadas (UI) use UYU 6.6792 per UI (BCU, 27 October 2026); amounts set in Unidades Reajustables (UR) use UYU 1,940.77, the September 2026 UR (Decreto 229/026, IMPO UR table, the latest month published on the verification date). Conversions are for orientation only.

Key facts

Name reservation fee at the Registro de Personas Jurídicas	1265 UYUDGR procedure sheet updated 11 Feb 2026, as of 2026-10-27 · in force
Name reservation validity	30 business daysDGR procedure sheet updated 11 Feb 2026, as of 2026-10-27 · in force
Commercial company contract: deadline to file at the commercial registry	30 daysLey Nº 16.060 art. 7, as of 2026-10-27 · in force
SAS: online formation fee (individual participants only)	2530 UYUDGR procedure sheet updated 11 Feb 2026, as of 2026-10-27 · in force
SAS digital route: registry qualification term	24 hoursLey Nº 19.820 art. 11, as of 2026-10-27 · in force
S.A.: AIN fee for standard bylaws	20 URDecreto Nº 427/988 art. 2 (Decreto Nº 330/997), as of 2026-10-27 · in force
S.A.: AIN fee for custom bylaws	25 URAIN procedure sheet updated 17 Jun 2025, as of 2026-10-27 · in force
S.A. in formation: days after the deed to register with the DGI and BPS	30 daysDGI procedure sheet updated 13 May 2026, as of 2026-10-27 · in force
Professional stamp for DGI registration of companies, 2026	270 UYUDGI procedure sheet updated 13 May 2026, as of 2026-10-27 · in force
S.A.: ICOSA at formation for events in 2026	55732 UYUT.O. 2023 Title 16 art. 2 and 3; BCU UI 31 Dec 2025, as of 2026-10-27 · in force
New entities: deadline to file the beneficial owner statement (resident owners)	45 daysDecreto Nº 166/017 art. 25, as of 2026-10-27 · in force
New entities: deadline when holders or owners are non resident	90 daysDecreto Nº 166/017 art. 25, as of 2026-10-27 · in force
UYU per US dollar used for conversions (BCU, 26 Oct 2026)	40.214 UYUBCU quotation DLS. USA BILLETE, as of 2026-10-27 · in force
Unidad Reajustable value, September 2026	1940.77 UYUDecreto Nº 229/026, as of 2026-10-27 · in force

The rule

1. The name of every company must state its type, in full, abbreviated or as an acronym, may be formed freely and must not be identical to an existing company. The registry reserves a name for 30 business days once the online or counter procedure is completed; free zone companies are exempt from the fee.
Cost to do it: Registry fee UYU 1,265 (US$31), payable online or through Abitab or Red Pagos (DGR procedure sheet updated 11 February 2026).
Example: A name reserved on 2 November 2026 holds for 30 business days, so the bylaws should be filed within that window. / About US$31.Ley Nº 16.060, art. 12 as worded by Ley Nº 19.924; DGR procedure sheet, Ley 16.060 art. 12, 2020-12-18 official text · verified 2026-10-27

2. Commercial company contracts are signed by public or private deed and filed at the commercial registry of the domicile within 30 days of signing; companies are regular on registration, but an S.A. and an SRL also need the published extract. The S.A. first goes to the AIN within 30 days of signing (30 day review, tacit approval if silent) and is registered within 30 days of the approval certificate. The SAS files within 30 days at the Registro Nacional de Comercio; on the digital route the registry must rule within 24 hours.
Cost to do it: SAS online UYU 2,530 (US$63). S.A. at the AIN: 20 UR standard bylaws, about UYU 38,815 (US$965), or 25 UR custom bylaws, about UYU 48,519 (US$1,207). Registry fees for notary filed companies and publication costs are not quoted here.
Example: A standard S.A. signed on 2 November 2026 with no observations: AIN filing by 2 December, AIN ruling within 30 days of filing, registration within 30 days of the certificate, publication within 60 days of registration. / Statutory path for an S.A. of about 30 to 90 days before publication; SAS online can register in days.Ley Nº 16.060; Ley Nº 19.820, Ley 16.060 art. 7, art. 8, art. 252, art. 253, art. 227 and art. 255; Ley 19.820 art. 11, 2019-09-18 official text · verified 2026-10-27

3. An S.A. in formation registers with the DGI and BPS within 30 calendar days of the deed, online with advanced electronic signature using forms 0351, 0352 and 0353, a PDF copy of the bylaws and an electronic notarial certificate; late filing is fined. A foreign company's branch registers before it starts activities. The online SAS route issues the RUT and the BPS company number at the end of the procedure, and the law requires public offices to let an SAS register with tax collectors within 24 hours of its registry inscription.
Cost to do it: Professional stamp (timbre profesional) UYU 270 (US$7) for 2026.
Example: S.A. deed dated 2 November 2026: DGI and BPS registration by 2 December 2026. / About US$7 of stamp duty.DGI procedure sheets for S.A. in formation (updated 13 May 2026) and branch registration (updated 30 April 2026); Ley Nº 19.820, Ley 19.820 art. 45; Decreto 399/019 art. 3, 2026-05-13 official text · verified 2026-10-27

4. The S.A. pays ICOSA at formation, 1.50 percent of UI 578,428 valued at the UI of 31 December of the previous year, even while in formation. SAS and SRL are outside ICOSA.
Cost to do it: UYU 55,732 (US$1,386) for an S.A. formed in 2026, at the 31 December 2025 UI of UYU 6.4234 (BCU).
Example: An S.A. formed in 2026 adds UYU 55,732 to its setup budget; the same company as an SAS pays nothing. / About US$1,386.Texto Ordenado 2023, Title 16; Decreto Nº 256/025, T.O. 2023 Title 16 art. 1 to 3; Decreto 256/025 art. 2 to 5, 2025-11-18 official text · verified 2026-10-27

5. Every new entity files its beneficial owner sworn statement with the BCU register within 45 days of formalization, or 90 days when any holder, chain member or beneficial owner is non resident; S.A. and SAS add every shareholder and percentage. The online SAS procedure sheet reminds that the 45 day term runs from obtaining the RUT.
Cost to do it: No fee; fines up to UYU 1,322,000 (US$32,874) in 2026.
Example: SAS with a foreign parent formalized on 2 November 2026: file by 31 January 2027. / No fee.Decreto Nº 166/017, art. 25 as worded by Decreto Nº 272/022; Ley Nº 19.484, Decreto 166/017 art. 25; Ley 19.484 art. 25 and art. 29, 2022-08-30 official text · verified 2026-10-27

6. An S.A. keeps, besides the books of every merchant, a share register (registered shares) or book entry register, a meeting attendance book and minute books of the meetings, the board and the fiscal committee where they exist. The SAS must register its corporate books with the Registro de Personas Jurídicas once formed, and SAS minutes are entered within 30 days of each meeting.
Cost to do it: Book registration fees are not quoted here.
Example: A one shareholder SAS records each sole shareholder decision in its minute book within 30 days. / Not quoted.Ley Nº 16.060; Ley Nº 19.820; DGR procedure sheet, Ley 16.060 art. 332 to 336; Ley 19.820 art. 23, 2019-09-18 official text · verified 2026-10-27

Item	SAS online	SAS via notary	SRL	S.A.	Branch
Name reservation (optional)	UYU 1,265 (US$31)	UYU 1,265 (US$31)	UYU 1,265 (US$31)	UYU 1,265 (US$31)	Not applicable
Registry filing	UYU 2,530 (US$63)	Registry fee, not quoted	Registry fee, not quoted	Registry fee, not quoted	Registry fee, not quoted
AIN bylaw approval	None	None	None	20 UR (US$965) or 25 UR (US$1,207)	None
ICOSA at formation	None	None	None	UYU 55,732 (US$1,386)	None
DGI professional stamp	Issued in the online flow	UYU 270 (US$7)	UYU 270 (US$7)	UYU 270 (US$7)	UYU 270 (US$7)
Publication of extract	No	No	Within 60 days	Within 60 days	As the equivalent local type
Statutory timing to registration	24 hours registry review	Within 30 days of signing	Within 30 days of signing	AIN 30 days, then registry within 30 days	Before starting activities (DGI)
BCU beneficial owner filing	45 or 90 days	45 or 90 days	45 or 90 days unless owned by individual owners	45 or 90 days	45 or 90 days

Official setup costs and statutory timing by vehicle in 2026 (private notary, translation and publication costs excluded)

Worked example

Cheapest path, single individual founder: name reservation UYU 1,265 plus SAS online UYU 2,530, total UYU 3,795 (about US$94) in official fees.
S.A. with standard bylaws formed in 2026: name UYU 1,265, AIN about UYU 38,815, ICOSA UYU 55,732 and DGI stamp UYU 270, about UYU 96,082 (US$2,389) in official charges before notary and publication.

Step by step

1. Pick the vehicle (see choosing an entity) and gather founder documents; foreign documents need apostille or legalization and Spanish translation.
2. Reserve the name (UYU 1,265, 30 business days).
3. Draft and sign bylaws: SAS online by advanced electronic signature or via notary; SRL and S.A. by deed.
4. Pay the capital required at signing: SAS 10 percent of cash, SRL 50 percent of each cash contribution, S.A. 25 percent paid and 50 percent subscribed into a bank capital account.
5. S.A. only: register with the DGI and BPS within 30 days of the deed and file with the AIN within 30 days of signing; pay ICOSA.
6. Register at the Registro Nacional de Comercio within 30 days (S.A.: within 30 days of AIN approval) and publish the extract within 60 days for S.A. and SRL.
7. Obtain RUT and BPS numbers (automatic on the online SAS route), register the books.
8. File the beneficial owner and shareholder statement with the BCU within 45 days, or 90 with non residents.
9. Open the bank account; banks must offer SAS simplified account opening under Ley 19.820 art. 45.

Common traps

Fees quoted in UR change monthly with the UR; recompute at the month of payment.
The online SAS fee is non refundable and the filing lapses if observations are not fixed within 150 calendar days.
Missing the 30 day AIN filing for an S.A. or the DGI registration deadline triggers sanctions.
Registry, notary, translation and publication costs are not set in the official sheets used here; get quotes before budgeting.
Do not trade before registration: a sole SAS founder is personally liable until then, and a branch must register with the DGI before activities.

Sources

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