What Dirección General Impositiva does

Dirección General Impositiva (DGI) is Uruguay's federal tax administration authority, established in 1960 and operating under the Ministry of Economy and Finance (Ministerio de Economía y Finanzas). Headquartered at Av. Daniel Fernández Crespo 1534 in Montevideo, DGI holds exclusive statutory authority to administer national taxes — including personal income tax (IRPF), corporate income tax (IRAE), value-added tax (IVA), social security income tax (IASS), and primary education tax — and to enforce taxpayer compliance across Uruguay. The agency is led by Director General de Rentas Margarita Faral, who also serves as President of the Board of Directors of CIAT (Centro Interamericano de Administraciones Tributarias).

DGI's service architecture is a multi-channel digital platform organized around three taxpayer segments: Personas (individuals), Empresas (businesses), and Pequeños contribuyentes (small taxpayers). Core technology includes a centralized online services portal (servicios.dgi.gub.uy) for declarations, payments, certificates, and incident management; an electronic invoicing system (efactura.dgi.gub.uy); a CRS automatic exchange of financial information platform (crs.dgi.gub.uy); a Country-by-Country reporting platform (CBC) for multinational transfer-pricing documentation; the DOMEL electronic domicile notification system; and a mobile application (DGI App) for individuals. Complementary tools include the Simulador Convenios and Pagos mensuales del IRAE calculators, plus taxpayer education resources.

DGI is not a commercial enterprise. Its functions are funded through Uruguay's national budget and tax collection, and all services are provided without charge as a public obligation. The agency pursues tax policy modernization through a published 2025-2029 Strategic Management Plan, international cooperation via CIAT, OECD Global Forum, BRITACOM, BID, and GIZ, and bilateral knowledge-sharing with peer agencies such as Peru's SUNAT. Distribution spans a digital self-service platform, a physical office network throughout Uruguay, and authorized banking networks for payment collection. Recent operational milestones include the 2023 hosting of the 57th CIAT General Assembly in Punta del Este and the July 2026 IRPF campaign during which 400,000+ Uruguayans filed returns within one month.

Name

Dirección General Impositiva

Legal name

Dirección General Impositiva

Website

https://dgi.gub.uy

Company type

Private

Founded year

1960

Operating status

Operating

Headcount range

11–50 employees

Short description

Dirección General Impositiva is Uruguay's federal tax administration authority under the Ministry of Economy and Finance, administering IRPF, IRAE, IVA, IASS and other national taxes via a centralized online portal, electronic invoicing system, and mobile app for individuals and businesses.

Ownership category

akta.pro rank

Product category

Government Tax Administration

NAICS

Public Finance Activities (921130), Public Administration (92), Executive, Legislative, and Other General Government Support (921)

akta.pro primary industry

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO)

akta.pro secondary industries

Tax Return Filing, Processing & Assessment (BPAIADAC), Taxpayer Registration, Identity & Account Management (BPAIADAB)

Keywords

• Government tax administration
• Tax collection services
• Electronic invoicing
• Taxpayer services portal
• International tax reporting

Headquarters

HQ city

Montevideo, Montevideo

HQ country

Uruguay

HQ region

Latin America

Offices1 record

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Technology or R&D, Operations, Infrastructure, Others

Distribution channels5 records

Marketing channels5 records

Core offering

Dirección General Impositiva is Uruguay's national tax administration agency responsible for collecting taxes, enforcing tax compliance, and administering tax laws. It operates digital platforms (Servicios en Línea, Factura Electrónica, DOMEL, CRS, CBC) that enable taxpayers — both persons and empresas — to file declarations, pay taxes, issue electronic invoices, request certificates, and comply with reporting obligations under IRPF, IASS, IRAE, IVA, and other national taxes.

Product overview

Dirección General Impositiva (DGI) is Uruguay's federal tax administration authority operating within the gub.uy government portal. Its digital offering is a multi-segment service portal organized around taxpayer categories — Personas (individuals), Empresas (businesses), and Pequeños contribuyentes (small/micro taxpayers) — supported by a centralized Servicios en línea platform. Key transactional services include electronic tax filing (IRPF, IASS, IRAE, IVA), electronic invoicing (Factura electrónica), and specialized modules for international reporting (CRS, CBC). Complementary tools include tax calculators (Simulador Convenios, Pagos mensuales IRAE), primary education tax collection, and taxpayer education resources. The portfolio functions as a government services platform rather than a commercial product suite.

Differentiator

Problem solved

Functional benefit

Brands

• Factura Electrónica (e-factura): Electronic invoicing system for taxpayers
• CRS - Intercambio Automático de Información Financiera
• CBC - Country by Country Reporting
• Impuesto de Primaria
• Impuesto Mínimo Complementario Doméstico
• Educación Tributaria
• DOMEL - Domicilio Electrónico
• App DGI para Personas Físicas

Products and services

• Servicios en Línea Central online portal providing all digital tax services, including declarations, payments, boleto de pago generation, certificate requests (CVA), incident reporting (SAC), and DOMEL electronic domicile registration. Used by Uruguay's individual and business taxpayers to access DGI services 24/7.
• Factura Electrónica (e-factura) Electronic invoicing system enabling businesses to issue, transmit, and manage digital tax invoices in compliance with Uruguay's electronic invoice regulations.
• CRS - Intercambio Automático de Información Financiera Common Reporting Standard platform for automatic exchange of financial account information with other jurisdictions' tax administrations, supporting international tax transparency.
• CBC - Informe País por País Country-by-Country reporting platform enabling multinational enterprises to report income, taxes paid, and business activities for each jurisdiction in which they operate.
• Personas (Individuals Portal) Tax services portal section dedicated to individual taxpayers, providing access to IRPF (personal income tax) filings, IASS (social security income tax) declarations, electronic invoicing access, and other personal tax obligations.
• Empresas (Businesses Portal) Business taxpayer portal providing IRAE (corporate income tax) services, IVA (VAT) declarations, monthly payment calculators, and corporate tax compliance tools for corporations and limited liability companies.
• Pequeños Contribuyentes (Small Taxpayers Portal) Small taxpayer services for Monotributo contributors and minimum IVA regime participants, providing simplified tax compliance guidance and benefits for micro-enterprises.
• Impuesto de Primaria Primary education tax collection service for rural and urban properties, with payment scheduling and declaration facilities.
• Pagos Mensuales del IRAE (Calculator Tool) Excel-based planilla for calculating mandatory minimum IRAE (corporate income tax) monthly advance payments based on the UI (inflation-adjusted unit) value.
• Simulador Convenios (Installment Agreement Calculator) Spreadsheet-based planilla for calculating installment amounts for tax payment agreements (convenios), available in OpenDocument (.ods) and Excel (.xlsx) formats.
• Educación Tributaria Taxpayer education resources providing guidance, tutorials, and information about tax obligations and compliance for the general public.
• Impuesto Mínimo Complementario Doméstico Minimum complementary domestic tax service administered for specified economic activities.
• DGI App para Personas Físicas Mobile application for individuals to access tax services and information on mobile devices.

Quantifiable outcome

• 400,000 Uruguayans filed tax returns within one month of the 2026 IRPF campaign launch

Segments3 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature3 records

Partnerships

Nine partnerships are on record, tiered core and minor.

• Centro Interamericano de Administraciones Tributarias (CIAT)coreStrategic or Co-development Partner · 23 May 2023DGI serves as an active member and leader within CIAT, hosting the 57th CIAT General Assembly in Punta del Este in May 2023. DGI Director Margarita Faral serves as President of CIAT's Board of Directors. The partnership involves international tax administration collaboration, knowledge sharing, and hosting of CIAT events in Uruguay.
• OECD Global Forum on Transparencycore20 November 2018
• OECD (Organización para la Cooperación y el Desarrollo Económicos)core21 September 2016
• BID (Banco Interamericano de Desarrollo)minorStrategic or Co-development PartnerBID collaborates with DGI and Uruguay on tax administration modernization initiatives and international tax events, including co-sponsoring the Regional BEPS Meeting in 2016.
• GIZ (Agencia de Cooperación Internacional Alemana)minorStrategic or Co-development PartnerGIZ co-organized the 4th Meeting of the CIAT Network of Tax Studies and Research in Montevideo, September 2014, focusing on behavioral economics and tax compliance.
• Universidad Católica del UruguaycoreStrategic or Co-development PartnerDGI's Internal Audit organizes annual Ethics and Tax Administration Conferences (Jornadas de Ética) in collaboration with Universidad Católica del Uruguay. The partnership includes academic collaboration, event organization, and knowledge sharing on public ethics.
• Universidad de la República (UDELAR)coreStrategic or Co-development PartnerDGI collaborates with UDELAR through annual Tax Conferences (Jornadas Tributarias) and other academic events. UDELAR professors participate as speakers and presenters on tax policy and administration topics.
• SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria - Perú)minorStrategic or Co-development PartnerDGI participated in collaborative compliance meetings organized by SUNAT in Lima, Peru in June 2023. The partnership focuses on sharing best practices in tax administration and collaborative compliance approaches.
• BRITACOM (Belt and Road Initiative Tax Administration Cooperation Mechanism)minorStrategic or Co-development PartnerDGI participated in the 4th BRITACOM Conference in October 2023, contributing to discussions on improving the tax environment. Uruguay holds a vice-presidency position in this international body.

Scale indicators1 record

Recent moves6 records

Expansion highlights4 records

Direct peers

• Servicio de Impuestos Internos (SII): Chile's national tax administration. Comparable to DGI in administering IVA, corporate income tax, and electronic invoicing for individuals and businesses in a similar Latin American regulatory context.
• SAT (Servicio de Administración Tributaria): Mexico's national tax administration. Comparable to DGI in administering ISR, IVA, electronic invoicing (CFDI), and large-scale taxpayer services in a Latin American jurisdiction.
• AFIP (Administración Federal de Ingresos Públicos): Argentina's federal tax and customs authority. Closely comparable to DGI as a neighboring country's tax administration with overlapping tax instruments (income tax, VAT, social security contributions) and digital filing platforms.
• SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria): Peru's national tax and customs administration. Directly comparable to DGI as a Latin American tax authority administering corporate income tax, VAT, and electronic invoicing, and an active collaborator with DGI on collaborative compliance.
• Receita Federal do Brasil: Brazil's federal revenue service. Comparable national tax administration overseeing income tax, VAT-like taxes, and electronic invoicing (NF-e), making it a benchmark for DGI in scale and digital sophistication.
• DIAN (Dirección de Impuestos y Aduanas Nacionales): Colombia's national tax and customs authority. Directly comparable as a regional peer administering income tax, VAT, and electronic invoicing in a similar economic and regulatory environment.

Broad incumbents

• HM Revenue & Customs (HMRC): UK's tax authority. A mature, digital-first tax administration widely cited as a benchmark for online services, taxpayer segmentation, and compliance analytics relevant to DGI's digital agenda.
• Internal Revenue Service (IRS): U.S. federal tax authority. A broad incumbent reference for tax administration at scale, including international information exchange (CRS/FATCA), compliance programs, and digital taxpayer services.
• Agencia Tributaria (Spain): Spain's national tax agency. Broader incumbent in tax administration with mature electronic systems and OECD-aligned practices, useful as a strategic benchmark for DGI's modernization.

Others

• OECD - Centre for Tax Policy and Administration: International body setting global tax standards (BEPS, CRS, CBC). Listed as a DGI partner; relevant peer as an ecosystem player that shapes the regulatory environment in which DGI operates.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat3 records

Key risks5 records

Key highlights5 records

Customer concentration

• Xx.com/DGIContacto
• YouTubeyoutube.com/channel/UCdgijbO
• LinkedInlinkedin.com/company/direccion-general-impositiva
• Facebookfacebook.com/DGIContacto
• Instagraminstagram.com/dgi_uruguay

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Dirección General Impositiva