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Uruguay SAS Company Formation for Non-Residents

Register a Sociedad por Acciones Simplificada (SAS) in Uruguay with flexible ownership, a modern corporate framework and access to South American markets. BRIS GROUP coordinates incorporation, compliance and banking preparation.

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Uruguay company formation — BRIS GROUP
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At a glance

Establishing a Uruguay SAS

A Sociedad por Acciones Simplificada (SAS), governed by Law No. 19,820, can be formed by a single shareholder and offers flexible management for international entrepreneurs.

01 / OWNERSHIP

One shareholder permitted

A Uruguay SAS may have a sole shareholder. Foreign investors may own shares, subject to identity verification and the chosen registration procedure.

02 / GOVERNANCE

Flexible representation

An ordinary SAS does not require a board of directors. One or more legal representatives can be appointed under the bylaws.

03 / TAX & COMPLIANCE

Source-based corporate tax

The standard IRAE rate is 25% on taxable Uruguayan-source business income. VAT is generally 22%. Foreign-source treatment depends on the facts and applicable exceptions.

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Before incorporation

Documents and information

We confirm the shareholders, legal representatives, capital structure and business activities before selecting the appropriate SAS registration route.

Identity & due diligence

  • Passport or accepted ID for shareholders, representatives and beneficial owners
  • Recent residential address evidence and source-of-funds details
  • Corporate ownership documents where a shareholder is a legal entity

Company information

  • Proposed name, Uruguayan domicile and detailed activities
  • Share capital, contribution type and payment schedule
  • Legal representative, signing powers and ownership percentages
Secure Document Submission

Send scans first. We will confirm any notarisation, apostille, certified translation and original-document requirements for your registration route.

Compliance & Client Confidentiality

BRIS GROUP is supervised by HMRC for anti-money laundering purposes (registration number XRML00000101312) and is registered with the UK Information Commissioner’s Office (ICO). Client onboarding includes identity verification and due diligence.

How it works

A clear incorporation process

Four coordinated stages, from initial review to company documents and ongoing administration.

01

Structure & name

Confirm SAS eligibility, shareholders, activities, proposed company name and Uruguayan domicile.

02

KYC & documents

Collect identification, ownership information, bylaws and legal representative details.

03

Incorporate & register

Execute the constitutive document, register with the National Registry of Commerce and obtain the RUT tax ID.

04

Post-registration

Complete DGI/BPS steps, beneficial-owner reporting to BCU, statutory records and banking preparation.

Corporate services

Services & Fees

Uruguay SAS formation and ongoing maintenance. Notarial fees, official charges, local domicile, tax filings and banking assistance are confirmed in an itemised quotation.

Company Formation
From US$3,250

Uruguay SAS incorporation coordination and registration support, subject to the agreed scope.

Annual Maintenance
From US$2,700

Annual corporate administration and compliance coordination; accounting and statutory filings depend on the package.

Receive a tailored quotation for your Uruguay SAS.

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BRIS GROUP resources

Uruguay — Video & Client Guide

Watch the Uruguay formation video and download our detailed SAS Client Guide 2026.

Uruguay company formation video

Overview of setting up a company in Uruguay.

Watch on YouTube ↗
Client Guide 2026

Uruguay SAS — Company Formation Guide

Read the detailed guide on single-shareholder SAS companies, legal representation, share capital, taxation, beneficial ownership and annual filings.

  • SAS formation and shareholder requirements
  • Capital contributions and legal representatives
  • IRAE, VAT and foreign-source income rules
  • BCU beneficial-owner disclosure and annual compliance
Download Client Guide 2026 (PDF) →
Frequently asked questions

Questions before you begin

Can a non-resident form a Uruguay SAS?

Yes. Foreign shareholders are permitted, subject to identification and the relevant registration route.

Does a Uruguay SAS require two shareholders?

No. Unlike some other corporate forms, a SAS can be formed with one shareholder.

Is a board of directors compulsory?

No. An ordinary SAS can be managed through appointed legal representatives without a mandatory board.

Is all foreign income automatically exempt?

No. IRAE generally applies to Uruguayan-source income, but sourcing rules, statutory extensions and the place where activities are performed must be reviewed.

What are the ongoing obligations?

Keep corporate records, prepare accounts, make applicable DGI tax filings and maintain BCU beneficial-owner disclosures. Financial-statement registration and audit depend on the applicable thresholds and rules.

View All Uruguay FAQs →
BRIS GROUP knowledge centre

Uruguay — Insights & Services

Three existing BRIS GROUP resources covering Uruguay company formation, jurisdiction selection and international banking preparation.

Uruguay · Article

Reasons to Set Up an Offshore Company in Uruguay

Explore Uruguay's business environment, corporate formation and ongoing obligations.

Read article →
Uruguay · FAQ

Uruguay Company Formation FAQ

Answers about ownership, incorporation documents, taxation and banking.

Read more →
Banking · Guidance

Banking & Finance Setup

Explore corporate account opening and cross-border banking preparation with BRIS GROUP.

Explore banking guidance →
Start your enquiry

Planning a Uruguay SAS company?

Tell us about your shareholders, proposed activities, operating countries and banking needs. We will assess the registration route and provide an itemised quotation.

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General information only, not legal, tax or accounting advice. Corporate, tax and banking requirements depend on the company's facts and activities.