EZ Estudio Zurbriggen
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Buying and selling goods abroad · TradingGoods abroad · Trading

Accountants for goods trading companies run from Uruguay.

We are accountants in Uruguay. If you buy from a supplier in one country and sell to a buyer in another, and the goods never pass through Uruguay, we set out in writing whether a Uruguayan company makes sense before you open one, even if the answer is to wait. If it does, we set it up and keep the books.

Accountants in Uruguay: if the goods do not pass through Uruguay, this is what gets defined before opening a company.

Tell us about your situation See if this is your case
  • Since 1993Family accounting firm
  • CCEAU 61148 · 225636Registered public accountants
  • Notary publicThe firm’s own
  • Written reportConfidential and tailored

Is this your case?

Three things have to be true at the same time.

This page is for people who buy and sell physical goods. If all three apply, it is worth looking at the best way to run it.

  1. You buy the goods

    You, or your company, buy the goods from the supplier. Connecting other parties is not enough.

  2. You sell them

    You sell them to a buyer, a distributor or a marketplace in another country.

  3. Never through Uruguay

    From supplier to buyer, never through here. If they pass through Uruguay, it is a different case.

SupplierFactory or seller · abroad
BuyerClient, distributor or marketplace · abroad
Uruguay · the deskContract, invoice and payment, managed from here
The goods do not pass through Uruguay: the business is managed from here.

This page is not for stock, forex, futures or crypto trading (we do not take those cases), nor for people who only connect buyers and sellers, or who bring the goods into Uruguay: those cases are analyzed separately.

Before opening the company

Four things are defined first, before spending on setting anything up.

There is no single answer: it depends on your volume, where you live and how the business operates. This is what we look at, and the diagnostic answers it with numbers.

  1. Volume and margin

    How much you sell per year and at what margin. Business income tax (IRAE) can require minimum monthly payments depending on the regime and the company’s situation. Together with the other costs, they can make a company not worthwhile when the margin is low.

  2. Where you live and who decides

    A Uruguayan company does not, by itself, change what you have to pay in the country where you live. Your adviser there confirms that.

  3. Whether there are related companies

    If the supplier, the buyer or the brand belong to the same owners, the operation is looked at differently.

  4. Who invoices and how

    How sales and collections are documented, and in which currency, before a single transaction takes place.

Sometimes the answer is to wait. It is better to know beforehand, and in writing.

Marketplaces and your own brand

You sell on Amazon or another marketplace, under your own brand.

A frequent question: buying the product from a manufacturer and selling it on another country’s platform, without it passing through Uruguay. We assess it with the same logic, but do not take it as settled.

What we look at

Whether you buy finished products or have them made to your specifications, who owns the brand, how each sale is documented and where you live. Those answers change the result, which is why we look at it case by case.

What we do not promise

That a marketplace gets the same treatment as any other sale, or approval by a platform or a payment provider. Nor do we analyze VAT or taxes in the country where you sell.

How we work

First the diagnostic, then everything else.

What we ask for the diagnostic:what you buy and sell, to whom and in what volume, and where you live. With that data the report is based on your case, not on an assumption.

  1. Written diagnostic

    A confidential report assessing whether a Uruguayan company is appropriate, the estimated fixed costs and whether minimum IRAE payments would apply to your case. We deliver it within 3 to 5 business days of receiving your complete information.

  2. Setup, if it makes sense

    The company is formed the traditional way, with the firm’s own notary public. Before forming it we ask who the owner is, where the capital comes from and which suppliers and buyers it will deal with: this is the due diligence the law also requires of us.

  3. Monthly service

    Bookkeeping and e-invoicing month by month, with the same firm that set it up.

Frequently asked questions

What people ask before opening a trading company

Do the goods have to pass through Uruguay?

No. The case on this page is precisely that of goods going from supplier to buyer without entering or leaving Uruguay. If at any point they are imported or stored here, it is a different case, with different treatment: let us know when you get in touch.

Is it for people who trade stocks, forex, futures or crypto?

No. This page is for people who buy and sell physical goods. Trading stocks, forex, futures or cryptocurrencies is a different activity and we do not take it on.

Can I do it while living in another country?

It can be analyzed, but a Uruguayan company does not by itself change what you have to pay in the country where you live. Where you live and where the business decisions are made are among the first things we look at, and your adviser there confirms what applies in your country. We advise only on Uruguay.

Do I need a free trade zone?

Not necessarily. The free trade zone is a separate regime, with its own requirements, and it is not the only way to run the purchase and sale of goods abroad from Uruguay. It is analyzed case by case.

What happens if I make no sales for a few months?

Even without invoicing, a company can still have obligations and costs. Making no sales for a few months does not automatically remove the minimum IRAE payments: we review whether they apply according to the regime and the company’s situation.

Does it work for selling on Amazon or another marketplace under my own brand?

It may be a case worth assessing, but we do not take it as settled. What matters is whether you buy finished products, who owns the brand, how each sale is documented and where you live. We do not analyze VAT or taxes in the country where you sell, and we do not promise approval by a platform or a payment provider.

Before you decide

Related guides and official sources.

If your work is marketing · Accounting firm in Uruguay for trading companies · See everyone we advise

Official Uruguayan sources

Who handles your case

Two registered public accountants, one point of contact.

Your case is handled by a partner of the firm, with complete discretion. We advise only on Uruguay.

We work mainly in writing, in your language. Write in English: we reply in English and your report is delivered in English. Calls are also possible.

About the firm · How we work → · Our method (in Spanish) · How our content is prepared

  • Portrait of Cr. Matías Zurbriggen

    Cr. Matías Zurbriggen

    Public Accountant · CCEAU 225636

    Handles tax residency, service exports and software cases, including clients based abroad.

  • Portrait of Cr. Fernando Zurbriggen

    Cr. Fernando Zurbriggen

    Public Accountant · CCEAU 61148

    In practice since 1990; founded the firm in 1993. Companies, tax, payroll and administration.

First step

Tell us what you buy and sell, and we will see whether to start with a diagnostic.

Three initial questions; no documents are needed for this first contact. If your case involves physical goods that do not pass through Uruguay, the diagnostic assesses whether setting up a company is appropriate, based on your circumstances.

Tell us about your situation I would rather write out my case