Answer in brief
Not automatically. An independent specialist with foreign clients may qualify for favorable VAT and income tax treatment, especially in IT and the export of services, but this depends on the actual activity, the contract, and where the result is used.
It is important to describe exactly what is being sold: a service, development work, a licence, consulting, intermediary services, or goods. Having a client abroad does not in itself make the transaction an export of services. Relevant factors include the client’s country, where the work is performed, rights to the product, equipment, business risk, and the client’s possible Uruguayan branch.
Even with low or zero income tax, contributions, accounting, and administrative obligations may still apply. Before registration, provide a specialist with details of the work arrangement, currencies, turnover, and contracts in order to choose the business structure and issue invoices correctly.