{"id":25160,"date":"2025-06-17T18:39:08","date_gmt":"2025-06-17T18:39:08","guid":{"rendered":"https:\/\/globaltax.com.uy\/fatca-and-crs-in-uruguay\/"},"modified":"2026-10-07T15:38:22","modified_gmt":"2026-10-07T15:38:22","slug":"fatca-and-crs-in-uruguay","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/en\/fatca-and-crs-in-uruguay\/","title":{"rendered":"FATCA and CRS in Uruguay: what is reported and to whom"},"content":{"rendered":"<div class=\"gt-keybox\">\n<p><strong>In short (updated 2026):<\/strong><\/p>\n<ul>\n<li><strong>CRS<\/strong> (Common Reporting Standard) is the OECD standard for automatic exchange of financial account information. Uruguay has applied it since 2017 under <strong>Law 19.484<\/strong>: banks report accounts of foreign tax residents to the DGI, which exchanges them.<\/li>\n<li><strong>FATCA<\/strong> is a US law requiring financial institutions worldwide to identify their US customers and report them to the IRS, under threat of 30% withholding on US-source payments.<\/li>\n<li>Uruguay <strong>has not signed a FATCA intergovernmental agreement (IGA)<\/strong>. In 2024 it approved a tax information exchange agreement with the US (Law 20.351).<\/li>\n<li>The United States <strong>does not take part in CRS<\/strong>, which is why both regimes exist side by side.<\/li>\n<\/ul>\n<\/div>\n<div class=\"gt-toc\">\n<p>Contents<\/p>\n<ol>\n<li><a href=\"#differences\">FATCA vs CRS<\/a><\/li>\n<li><a href=\"#crs\">CRS in Uruguay<\/a><\/li>\n<li><a href=\"#reported\">What is reported<\/a><\/li>\n<li><a href=\"#entities\">Active and passive entities<\/a><\/li>\n<li><a href=\"#fatca\">FATCA in Uruguay<\/a><\/li>\n<li><a href=\"#forms\">Self-certification, W-9 and W-8<\/a><\/li>\n<li><a href=\"#implications\">What it means for you<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n<\/div>\n<p>If you hold an account with a Uruguayan bank, it has already asked where you are tax resident and, if you have a US connection, requested an IRS form. Behind this are two tax transparency regimes: the OECD&#8217;s CRS and the US FATCA. This guide explains how FATCA and CRS work in Uruguay, what is reported and to whom. For the wider picture, see <a href=\"https:\/\/globaltax.com.uy\/en\/financial-regulation-in-uruguay\/\">financial regulation in Uruguay<\/a>.<\/p>\n<div class=\"gt-hub\">\n<p>Related guides<\/p>\n<ul>\n<li><a href=\"https:\/\/globaltax.com.uy\/en\/financial-regulation-in-uruguay\/\"><strong>Financial regulation in Uruguay<\/strong><span>Main guide: the BCU, laws and licences.<\/span><\/a><\/li>\n<li><a href=\"https:\/\/globaltax.com.uy\/en\/beneficial-ownership-uruguay\/\"><strong>Beneficial ownership<\/strong><span>Filing with the BCU.<\/span><\/a><\/li>\n<li><a href=\"https:\/\/globaltax.com.uy\/en\/kyc-compliance-uruguay\/\"><strong>KYC and compliance<\/strong><span>What a bank asks for.<\/span><\/a><\/li>\n<li><a href=\"https:\/\/globaltax.com.uy\/en\/how-to-obtain-a-tax-residency-in-uruguay\/\"><strong>Tax residency in Uruguay<\/strong><span>Where you will be reported.<\/span><\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"differences\">FATCA vs CRS<\/h2>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th>CRS<\/th>\n<th>FATCA<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Origin<\/td>\n<td>OECD, multilateral<\/td>\n<td>US law (2010)<\/td>\n<\/tr>\n<tr>\n<td>Targets<\/td>\n<td>Tax residents of any participating country<\/td>\n<td>US citizens and residents (&#8220;US persons&#8221;)<\/td>\n<\/tr>\n<tr>\n<td>Test<\/td>\n<td>Tax residency<\/td>\n<td>US citizenship or residency<\/td>\n<\/tr>\n<tr>\n<td>Recipient<\/td>\n<td>The tax authority of the country of residence<\/td>\n<td>The IRS<\/td>\n<\/tr>\n<tr>\n<td>In Uruguay<\/td>\n<td>Law 19.484: banks report to the DGI<\/td>\n<td>No IGA; banks apply it in their dealings with the US system<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"crs\">CRS in Uruguay<\/h2>\n<p>Law 19.484 of January 2017 introduced the CRS. <strong>Reporting financial institutions<\/strong> include banks and deposit-takers, custodians and investment entities (brokers, fund managers), insurers with savings or investment products, and certain trusts and investment vehicles. Each year they report to the <strong>DGI<\/strong> the accounts of individuals and entities resident in participating countries, and the DGI sends the information to each country, including Argentina, Brazil, Spain, Chile, Mexico, the UK and most of Europe.<\/p>\n<h2 id=\"reported\">What is reported<\/h2>\n<ul>\n<li>Name, address, country of tax residence and tax ID of the holder (and of controlling persons of certain entities).<\/li>\n<li>Account number and institution.<\/li>\n<li>Year-end balance or value.<\/li>\n<li>Interest, dividends and other income credited, and gross proceeds from sales of financial assets.<\/li>\n<\/ul>\n<p class=\"gt-note\">CRS reports to your country of <strong>tax residence<\/strong>, not nationality. Once you are tax resident in Uruguay, your Uruguayan bank does not report you to your former country, while foreign banks will report you to Uruguay. See <a href=\"https:\/\/globaltax.com.uy\/en\/changing-tax-residency-uruguay\/\">changing tax residency<\/a>.<\/p>\n<h2 id=\"entities\">Active and passive entities<\/h2>\n<ul>\n<li><strong>Active non-financial entity:<\/strong> a real trading business. The entity is reported.<\/li>\n<li><strong>Passive non-financial entity:<\/strong> mainly passive income or a holding vehicle. Its <strong>controlling persons<\/strong> are also reported to their countries of residence.<\/li>\n<\/ul>\n<p>A Uruguayan investment company does not hide its owners: the bank reports them anyway. See <a href=\"https:\/\/globaltax.com.uy\/en\/beneficial-ownership-uruguay\/\">beneficial ownership in Uruguay<\/a>.<\/p>\n<h2 id=\"fatca\">FATCA in Uruguay<\/h2>\n<ul>\n<li><strong>What it is:<\/strong> the Foreign Account Tax Compliance Act (2010), requiring foreign financial institutions to identify accounts of US persons (citizens, green card holders and US tax residents) and report them to the IRS.<\/li>\n<li><strong>The stick:<\/strong> non-compliant institutions face 30% withholding on certain US-source payments, so in practice every bank with US links applies it.<\/li>\n<li><strong>Uruguay:<\/strong> no FATCA IGA. In 2024 Parliament approved, through Law 20.351, an on-request tax information exchange agreement with the United States, which applies one month after Uruguay notifies completion of its internal procedures.<\/li>\n<li><strong>In practice:<\/strong> Uruguayan banks ask US customers for a W-9 and apply their own FATCA procedures.<\/li>\n<\/ul>\n<h2 id=\"forms\">Self-certification, W-9 and W-8<\/h2>\n<table>\n<thead>\n<tr>\n<th>Form<\/th>\n<th>Who signs it<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>CRS self-certification<\/td>\n<td>Every account holder: declares tax residency and tax ID<\/td>\n<\/tr>\n<tr>\n<td>W-9<\/td>\n<td>US persons<\/td>\n<\/tr>\n<tr>\n<td>W-8BEN<\/td>\n<td>Non-US individuals, when requested<\/td>\n<\/tr>\n<tr>\n<td>W-8BEN-E<\/td>\n<td>Non-US entities: declares their FATCA classification<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>These forms are part of the bank&#8217;s <a href=\"https:\/\/globaltax.com.uy\/en\/kyc-compliance-uruguay\/\">KYC<\/a> and must be updated if your residency changes.<\/p>\n<h2 id=\"implications\">What it means for you<\/h2>\n<ul>\n<li><strong>Non-residents with a Uruguayan account:<\/strong> their home country receives the information, so funds should be declared there.<\/li>\n<li><strong>Moving to Uruguay:<\/strong> formalise your <a href=\"https:\/\/globaltax.com.uy\/en\/how-to-obtain-a-tax-residency-in-uruguay\/\">tax residency<\/a> and get the DGI certificate so foreign banks report to Uruguay. See <a href=\"https:\/\/globaltax.com.uy\/en\/tax-residency-certificate-uruguay\/\">tax residency certificate<\/a>.<\/li>\n<li><strong>US citizens living in Uruguay:<\/strong> still file with the IRS based on citizenship.<\/li>\n<li><strong>Holding companies:<\/strong> if passive, their controlling persons are reported.<\/li>\n<\/ul>\n<h2 id=\"faq\">FAQ<\/h2>\n<div class=\"gt-faq-list\">\n<details>\n<summary>Does Uruguay share bank account information?<\/summary>\n<p>Yes. Under CRS, banks report accounts of foreign tax residents to the DGI, which exchanges them automatically.<\/p>\n<\/details>\n<details>\n<summary>Does Uruguay have a FATCA agreement with the US?<\/summary>\n<p>Not a FATCA intergovernmental agreement (IGA). It has a tax information exchange agreement approved by Law 20.351 of 2024.<\/p>\n<\/details>\n<details>\n<summary>Does the US participate in CRS?<\/summary>\n<p>No. It applies its own regime, FATCA.<\/p>\n<\/details>\n<details>\n<summary>Does a Uruguayan company avoid CRS reporting?<\/summary>\n<p>No. If it is a passive entity, the bank also reports its controlling persons.<\/p>\n<\/details>\n<\/div>\n<h2>Want to check what is reported about your accounts?<\/h2>\n<p>At GlobalTax we review your tax residency, the CRS and FATCA classification of your companies and your bank paperwork, so that what is reported matches what you declare, in English, Spanish or Portuguese. <a href=\"https:\/\/globaltax.com.uy\/en\/contact\/\">Contact us<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>How FATCA and CRS work in Uruguay: what banks report to the DGI and abroad, passive entities, W-9 and W-8 forms and why Uruguay has no FATCA IGA.<\/p>\n","protected":false},"author":14,"featured_media":25186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[286],"tags":[],"class_list":["post-25160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management-of-procedures-in-uruguay"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FATCA and CRS in Uruguay: what banks report (2026)<\/title>\n<meta name=\"description\" content=\"How FATCA and CRS work in Uruguay: what banks report to the DGI and abroad, passive entities, W-9 and W-8 forms and why Uruguay has no FATCA IGA.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/globaltax.com.uy\/fatca-crs-uruguay\/\" \/>\n<meta property=\"og:locale\" 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