Uruguay
Uruguay uses the RUT or RUC for legal persons, multi-person entities, and certain individuals registered with the tax administration; the C茅dula de Identidad for individuals without an active RUT; and the NIE for foreign individuals without a C茅dula de Identidad or RUT.
TIN types
3 published formats. Open a type to see examples, structure details, and official sources.
Uruguay Registro 脷nico Tributario (RUT/RUC)
Current
Individuals
Entities
Direcci贸n General Impositiva (DGI)
Tax-administration identifier used for legal persons, other multi-person entities, and individuals who carry out activities or otherwise have an active RUT.
Details
Direcci贸n General Impositiva (DGI)
Tax-administration identifier used for legal persons, other multi-person entities, and individuals who carry out activities or otherwise have an active RUT.
On DGI registration records, tax filings, payment documents, and tax-administration correspondence.
Uruguay C茅dula de Identidad (CI)
Current
Individuals
Direcci贸n Nacional de Identificaci贸n Civil (DNIC)
National identity number accepted as the tax identifier for individuals who do not have an active RUT.
Details
Direcci贸n Nacional de Identificaci贸n Civil (DNIC)
National identity number accepted as the tax identifier for individuals who do not have an active RUT.
On the Uruguayan identity card and in DGI filings where CI is selected as the document type.
Uruguay N煤mero de Identificaci贸n de Extranjero (NIE)
Current
Individuals
Direcci贸n General Impositiva (DGI)
Tax-authority identifier assigned to foreign individuals who do not have a Uruguayan C茅dula de Identidad or an active RUT.
Details
Direcci贸n General Impositiva (DGI)
Tax-authority identifier assigned to foreign individuals who do not have a Uruguayan C茅dula de Identidad or an active RUT.
In DGI records and DGI online-service access credentials for taxpayers registered with a NIE.