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Who regulates what in Uruguay: a map of agencies for investors

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

A company in Uruguay deals mainly with a short list of agencies. The DGI collects taxes and keeps the taxpayer registry. BPS runs social security. The Banco Central del Uruguay sets monetary policy, supervises the financial system through its Superintendencia de Servicios Financieros and holds the beneficial owner registry. The Auditoría Interna de la Nación registers financial statements, the Registro Nacional de Comercio registers companies, and the Dirección Nacional de Aduanas controls goods at the border. Specialised bodies cover competition, personal data, money laundering, public ethics, environment, communications, migration and investment incentives.

Key facts

Tax authority	Dirección General Impositiva (DGI) Decreto Nº 597/988 art. 70, as of 2026-10-27 · in force
Social security agency	Banco de Previsión Social (BPS) Constitución art. 195, as of 2026-10-27 · in force
Central bank and financial supervisor	Banco Central del Uruguay (BCU), Superintendencia de Servicios Financieros Ley Nº 16.696 art. 3 and 38, as of 2026-10-27 · in force
Beneficial owner registry	Banco Central del Uruguay Decreto Nº 166/017, as of 2026-10-27 · in force
Company registry	Registro Nacional de Comercio (Registro de Personas Jurídicas) Ley Nº 19.820 art. 11, as of 2026-10-27 · in force
Customs authority	Dirección Nacional de Aduanas (DNA) Código Aduanero art. 7 and 8, as of 2026-10-27 · in force
Competition authority	Comisión de Promoción y Defensa de la Competencia Ley Nº 18.159 art. 26, as of 2026-10-27 · in force
Data protection authority	Unidad Reguladora y de Control de Datos Personales (URCDP) Ley Nº 18.331 art. 31, as of 2026-10-27 · in force
Immigration authority	Dirección Nacional de Migración (DNM) Ley Nº 18.250 art. 29, as of 2026-10-27 · in force

The rule

1. Taxes administered by the Dirección General Impositiva are settled by sworn return, and the DGI is authorised to set the forms and deadlines for filing them. Taxpayers must register with the Registro Único de Contribuyentes before starting taxed activity.Decreto Nº 597/988, Art. 9 and 70, 1988-09-21 official text · verified 2026-10-27

2. The Constitution creates the Banco de Previsión Social as an autonomous entity to coordinate state social security services and organise social security.Constitución de la República, Art. 195, 1967-02-02 official text · verified 2026-10-27

3. The Banco Central del Uruguay's primary purposes are price stability, contributing to growth and employment, and the regulation and supervision of the payment and financial systems. Its Superintendencia de Servicios Financieros issues prudential rules and particular instructions for supervised entities, including consumer protection in financial services.Ley Nº 16.696 (BCU Charter), art. 3 as worded by Ley Nº 18.401, and art. 38, Art. 3 and 38, 1995-03-30 official text · verified 2026-10-27

4. Beneficial owner and shareholder information declared under Ley Nº 19.484 is kept in a registry at the Banco Central del Uruguay, and fines for breaches are graded as multiples of the maximum tax contravention fine.Decreto Nº 166/017, Art. 11, 15 and 21, 2017-06-26 official text · verified 2026-10-27

5. The Auditoría Interna de la Nación receives and registers financial statements, issues registration certificates and applies the fines of the financial statements registry.Decreto Nº 156/016, Art. 2, 2016-05-30 official text · verified 2026-10-27

6. SAS and other companies are registered with the Registro de Personas Jurídicas, Sección Registro Nacional de Comercio; an SAS is regularly constituted on registration.Ley Nº 19.820, Art. 11, 2019-09-18 official text · verified 2026-10-27

7. The Dirección Nacional de Aduanas controls goods, means of transport and persons in the primary customs zone, and may inspect, retain and seize goods there without judicial authorisation.Código Aduanero (Ley Nº 19.276), Art. 7 and 8, 2014-09-19 official text · verified 2026-10-27

8. The Dirección Nacional de Migración controls entry, stay and exit of persons, and consulates of the Ministry of Foreign Affairs receive entry applications abroad and issue visas.Ley Nº 18.250, Art. 29 and 30, 2008-01-06 official text · verified 2026-10-27

9. The Comisión de Promoción y Defensa de la Competencia issues general rules and instructions, conducts market studies and investigations, and can require documents from any person.Ley Nº 18.159, Art. 26, 2007-07-20 official text · verified 2026-10-27

10. The Unidad Reguladora y de Control de Datos Personales is the personal data control body, a technically autonomous unit of AGESIC.Ley Nº 18.331, Art. 31, 2008-08-11 official text · verified 2026-10-27

11. A Comisión Coordinadora contra el Lavado de Activos y el Financiamiento del Terrorismo, under the Presidency, coordinates anti money laundering policy, with the Secretaría Nacional para la Lucha contra el Lavado de Activos y el Financiamiento del Terrorismo convening it.Ley Nº 19.574, Art. 1 and 2, 2017-12-20 official text · verified 2026-10-27

12. The Junta Asesora en Materia Económico Financiera del Estado (JUTEP) advises on crimes against the public administration and the public economy attributed to listed public officials.Ley Nº 17.060, Art. 4, 1998-12-23 official text · verified 2026-10-27

13. The Ministerio de Ambiente was created with competence over the environmental matters assigned by law.Ley Nº 19.889, Art. 291, 2020-07-09 official text · verified 2026-10-27

14. The Unidad Reguladora de Servicios de Comunicaciones (URSEC) regulates telecommunications and postal services.Ley Nº 17.296, Art. 70, 2001-02-21 official text · verified 2026-10-27

15. Investment promotion benefits under the investment law are granted by the Executive on the advice of the Comisión de Aplicación (COMAP), coordinated by the Ministry of Economy and Finance, and the free zones directorate of that ministry is now the Dirección Nacional de Incentivo a la Inversión.Ley Nº 16.906 art. 12; Ley Nº 20.446 art. 188, Ley 16.906 art. 12; Ley 20.446 art. 188, 2025-12-16 official text · verified 2026-10-27

16. Insurance against work accidents is compulsory, and claims of insured workers are directed against the Banco de Seguros del Estado.Ley Nº 16.074, Art. 1 and 7, 1989-10-10 official text · verified 2026-10-27

Agency	What it does for an investor	Legal basis
DGI	Tax registration (RUT), monthly and annual tax returns, filing deadlines	Decreto Nº 597/988 art. 9 and 70
BPS	Employer registration, monthly payroll returns and social security contributions	Constitución art. 195
BCU and its Superintendencia de Servicios Financieros	Monetary and exchange policy, bank and securities supervision, beneficial owner registry	Ley Nº 16.696 art. 3, 7 and 38; Decreto Nº 166/017
Auditoría Interna de la Nación	Registry of financial statements above the revenue thresholds	Decreto Nº 156/016 art. 2
Registro Nacional de Comercio	Registration of SAS and other companies and of their representatives	Ley Nº 19.820 art. 11 and 30
Dirección Nacional de Aduanas	Import and export control, inspections and seizures	Código Aduanero art. 7 and 8
Dirección Nacional de Migración and consulates	Entry, residence and visas	Ley Nº 18.250 art. 29 and 30
Comisión de Promoción y Defensa de la Competencia	Competition rules, market studies and investigations	Ley Nº 18.159 art. 26
URCDP (AGESIC)	Personal data protection	Ley Nº 18.331 art. 31
Comisión Coordinadora and Secretaría Nacional antilavado	Coordination of anti money laundering policy	Ley Nº 19.574 art. 1 and 2
JUTEP	Public ethics and corruption advice	Ley Nº 17.060 art. 4
Ministerio de Ambiente	Environmental matters assigned by law	Ley Nº 19.889 art. 291
URSEC	Telecommunications and postal regulation	Ley Nº 17.296 art. 70
COMAP and Dirección Nacional de Incentivo a la Inversión	Investment promotion benefits and free zones	Ley Nº 16.906 art. 12; Ley Nº 20.446 art. 188
Banco de Seguros del Estado	Compulsory work accident insurance	Ley Nº 16.074 art. 1 and 7

Which agency to call for what

Step by step

1. At formation you deal with the Registro Nacional de Comercio, then the DGI and BPS, then the BCU beneficial owner registry.
2. Before hiring, add the Banco de Seguros del Estado for accident insurance.
3. If you import or export, your goods are declared to and controlled by the DNA; see the trade section for brokers and procedures.
4. For incentives, file with COMAP; for free zones, deal with the Dirección Nacional de Incentivo a la Inversión.
5. For a merger, check notification thresholds with the competition commission; for personal data, check your duties under Ley Nº 18.331 with the URCDP.

Common traps

The BCU, not a company registry, holds beneficial owner data; filing with the Registro Nacional de Comercio does not satisfy the beneficial owner duty.
Financial statements go to the AIN, not to the DGI or the company registry; missing the AIN registry blocks dividends.
References in older laws to the Dirección Nacional de Zonas Francas now mean the Dirección Nacional de Incentivo a la Inversión (Ley Nº 20.446 art. 188).

Sources

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