Answer
IT professionals in Uruguay can register as sole proprietors or choose another legal structure. The specific option depends on whether a person works alone, has multiple clients, hires employees, sells a product, or provides services as a contractor.
A sole-proprietor arrangement may suit regular independent work, while a company can be useful where there are partners, investment, counterparty requirements, or a more complex income structure. Do not choose a legal form solely for a promised low rate.
Before registering, align the actual work with taxes, BPS, medical cover, accounts and the bank profile. For IT, rights to the product, where the service is used and whether the activity counts as service exports also matter. The form should serve real operations, not merely look convenient on paper.