An empresa unipersonal is the fastest and cheapest way for an individual to formally invoice clients and pay tax in Uruguay, commonly used by freelancers and independent consultants.

Business

Uruguay — Sole Proprietorship (Empresa Unipersonal)

Uruguay's sole-proprietorship equivalent is the 'empresa unipersonal,' commonly used by freelancers and independent consultants, with registration and setup requirements that are typically straightforward and cost-effective.

VerifiedGovernment / official sourceRegistration of sole proprietorshipLast reviewed: 2026-09-20

Key facts

An empresa unipersonal is the fastest and cheapest way for an individual to formally invoice clients and pay tax in Uruguay, commonly used by freelancers and independent consultants.

Steps

Step 1 — Obtain a RUT (tax ID) from DGI
Step 2 — Register with BPS (social security) for own contributions

Costs

Registration fees: Not mentioned in the provided snippets, as it is specific to the individual case.

Timelines

Set up time: Not mentioned in the provided snippets, as it is specific to the individual case.

Required documents

RUT tax ID
BPS registration

Common mistakes

Treating an empresa unipersonal as liability-protected — it is not; personal assets remain exposed, unlike an S.A. or S.R.L.