Uruguay has taken a significant step in promoting international culture by implementing a new procedure that allows the exemption of Value Added Tax (VAT) for non-resident artists participating in public shows declared of national or departmental interest. This tax benefit, which was previously managed through the Ministry of Economy and Finance, is now processed directly at the General Tax Directorate (DGI), facilitating the process for cultural event organizers.
What does the exoneration consist of?
The VAT exoneration applies to personal remuneration obtained by non-resident artists participating in public shows in Uruguay, provided that such events have been declared of national or departmental interest. This measure seeks to encourage the realization of relevant cultural events and attract international talent to the country.
Who can apply?
The tax withholding agent must make the application, i.e., the person or entity responsible for making the payment to the non-resident artist and withholding the corresponding taxes. This agent must submit an affidavit using Form 3301 and a copy of the declaration of national or departmental interest of the show.
How is the procedure carried out?
Since May 5, 2025, the procedure has been carried out online through the DGI Online Services. The withholding agent must enter the portal, select “Procedures/Application for initiation,” and then choose the procedure “Sending Sworn Statement not enabled for Web or Network entry” and the sub-procedure “VAT Exemption for Non-Resident Artists.” A registered user is necessary to access the system.
What information must be included in Form 3301?
Form 3301 requires the following information:
- Identification of the withholding agent: RUT and name.
- Event data: name of the show, date of the first performance, type of declaration of interest (national or departmental), and, if departmental, the report issued by the Ministry of Tourism (MINTUR) or the Ministry of Education and Culture (MEC).
- Details of the performances: dates, venues, whether tickets are free or the percentage of complimentary tickets (must be equal to or less than 20% to be considered a public event).
- Details of the artists: names or artistic names and amounts of personal remuneration, expressed in U.S. dollars.
- Contact details of the withholding agent: name, capacity concerning the withholding agent (owner, director, etc.), document number, e-mail, and telephone number.
Once the form is completed, a Professional Declaration Stamp must be affixed, the document must be scanned or photographed, and the corresponding declaration of interest must be sent together with it through the DGI online system.
What is the deadline for applying?
The declaration must be submitted within 30 calendar days from the event date. In case of reinstatements, the deadline is extended to 45 calendar days from the first performance.
What regulations support this exoneration?
Article 312 of Law No. 18.996 and Decree No. 51/025 support the VAT exemption for non-resident artists and establish the conditions and procedures for accessing this tax benefit.
The DGI’s implementation of this new online procedure represents a significant step forward in simplifying administrative processes and promoting international culture in Uruguay. By facilitating the participation of non-resident artists in cultural events of interest, the country’s artistic offer is enriched, and cultural exchange is promoted.
Event organizers and withholding agents must be informed about this benefit and comply with the requirements established to take advantage of the VAT exemption. The correct application of this measure not only contributes to cultural development but also optimizes the fiscal management of public shows.
For more information and access to the procedure, you can visit the official DGI site here.