Formulario 0351 — Business registration and update with DGI and BPS

What is Formulario 0351?

The Formulario 0351 is the declaración de registro shared by the Dirección General Impositiva (DGI) and the Banco de Previsión Social (BPS). Individuals with activity outside an employment relationship and entities with one or more members, with or without activity, file it to start activities, to restart them, or to change any registered detail, including opening or closing branches and other premises.

Version 05 has nine parts (rubros) over two pages: identification and the act for each agency, the entity and its type, the tax address of the main premises, the address for notices, economic activities, tax obligations and the capacity in which each is owed, other details (conditions, balance-sheet date, transfers), the BPS contribution scheme, and the owner or up to two linked individuals.

FileIt asks each question in English with the form's Spanish terms, prints your answers onto the official PDF and saves it in your vault, ready to sign and present. Linked individuals beyond two go on Form 0352, and linked companies on Form 0353.

Who needs to fill out Formulario 0351?

• Someone starting a business as a sole trader (empresa unipersonal), outside an employment relationship.
• Companies and other entities (SA, SRL, SAS, partnerships, cooperatives, trusts, associations and others) registering with DGI and BPS.
• Businesses restarting activity after closing.
• Any registered business changing its details: addresses, activities, tax obligations, balance-sheet date, branches or premises.

When to use Formulario 0351

• To communicate the start of activities (inicio de actividades), a restart (reinicio) or a change (modificación).
• On a change, fill in only the details that change: what you leave blank is taken as confirmed. Several details can change in one form if they take effect on the same date.
• Changes to linked individuals are made with Form 0352, except that an entity with up to two linked individuals that starts or restarts activity uses only Form 0351.

What you need before you start

• The entity's name, type, date of constitution and Registro Nacional de Comercio details where they apply, and its RUT for a restart or a change.
• The tax address of the main premises and the capacity in which the entity occupies it, and the address for notices if it's different, with at least one landline or mobile number.
• The economic activities and their codes, and the tax obligations with the capacity in which each is owed.
• The balance-sheet date (required on a start or restart) and the BPS contribution scheme.
• For the owner or each linked individual: the type of link with its VF and SS codes, identity document, date of birth, marital status, residence and home address.
• The documents DGI asks for, which depend on the type of entity and the act being registered.

What’s on Formulario 0351

The 2023 edition has 2 pages. FileIt asks for it in 13 parts:

1. Rubro 1 — Identification and the actBusiness (via its owner or representative)
2. Rubro 2 — The entityBusiness (via its owner or representative)
3. Rubro 3 — Tax address of the main premises (domicilio fiscal)Business (via its owner or representative)
4. Rubro 4 — Address for notices (domicilio constituido)Business (via its owner or representative)
5. Rubro 5 — Economic activityBusiness (via its owner or representative)
6. Rubro 6 — Obligations: IRAE, IVA, Patrimonio, ITP, ICOSA, IMEBABusiness (via its owner or representative)
7. Rubro 6 — Obligations: IMESI, Monotributo, IRPF, IRNR, Primaria, FISBusiness (via its owner or representative)
8. Rubro 6 — Other obligationsBusiness (via its owner or representative)
9. Rubro 7 — Other detailsBusiness (via its owner or representative)
10. Rubro 8 — BPS contribution scheme (régimen de aportación)Business (via its owner or representative)
11. Rubro 9 — Individual 1 (owner, partners and others)Business (via its owner or representative)
12. Rubro 9 — Individual 2 (owner, partners and others)Business (via its owner or representative)
13. Remarks and signatureBusiness (via its owner or representative)

How to fill out Formulario 0351, step by step

1 Rubros 1 and 2 — Identification and the entity

The BPS and DGI numbers, the act for each agency (start, restart or change) and the date it takes effect; then the entity's name, type, dates of constitution and of registration in the Registro Nacional de Comercio, trading name, and whether it is resident (for a non-resident, whether it has a permanent establishment and its country).

2 Rubros 3 and 4 — Addresses

The tax address of the main premises, with the capacity in which it is occupied (owner, tenant, sub-tenant, borrower, usufructuary or other), location details and contacts; then the address for notices, or a tick if it is the same as the tax address.

3 Rubros 5 and 6 — Activities and obligations

At least one economic activity with Alta (new) or Baja (ending) and its codes. For each tax, mark Alta or Baja and the capacity: 01 taxpayer, 02 withholding agent, 03 collection agent, 04 responsible for third parties' obligations, 05 substitute taxpayer. IMESI rows take the IMESI number.

4 Rubros 7 and 8 — Other details and BPS scheme

Any conditions that apply (importer, exporter, free-zone user, exempt and so on), up to three balance-sheet dates, how a start or restart came from a transfer and the predecessor's details, and the BPS contribution scheme: industry and commerce, personal services, rural, construction or civil.

5 Rubro 9 — The owner or linked individuals

Up to two individuals with their type of link, VF (vínculo funcional) and SS (seguro de salud) codes, identification, residence and home address. Each signs in their block; the representative signs at the end with a professional stamp.

Common mistakes to avoid

• On a change, refilling every field instead of only those that change.
• Marking an obligation without saying in what capacity (01 to 05) it is owed.
• Leaving out the balance-sheet date on a start or restart of activities.
• Giving neither a landline nor a mobile number.
• Using SS codes 1 to 4 for anyone other than a sole proprietor (VF 01); every other VF code takes SS 9.
• Using DNI for a document that isn't from Argentina, Brazil, Chile or Paraguay, or a passport for a Uruguayan.

After you fill it out

Print the form from your FileIt vault, have the individuals in Rubro 9 and the representative sign it, and add the professional stamp.

Present it with the documents DGI asks for in your case, with Forms 0352 and 0353 if more people or companies are linked. FileIt does not send anything to DGI or BPS.

Keep the PDF and the stamped copy in your vault.

Formulario 0351: frequently asked questions

Official sources

• Blank form (PDF), published by Dirección General Impositiva (DGI) and Banco de Previsión Social (BPS): https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2023-09/Formulario%2B0351%2BV05.pdf
• Official instructions and guidance: https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/instructivo-formulario-0351
• Edition shown on this page: Versión 05 (file dated September 2023) (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Dirección General Impositiva (DGI) and Banco de Previsión Social (BPS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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