The Nigeria international transferred to Switzerland last summer following Almeria's relegation to Spain's second tier but are yet to receive payment.
"We sold Uche for 1.025 million euros (about N214m)," the communications director of Almeria, Juanjo Moreno told the Express Impartial.
This amount, which should have come to the club on August 18, has never been paid and UD Almeria have now lost patience.
"Our legal department have therefore decided to report the matter to FIFA. At the same time, we will contact a lawyer in Switzerland to go to court."
Xamax are facing serious financial trouble with owner Chechen businessman Bulat Chagaev reportedly facing money laundering charges, an offence which carries a 5-year jail term.
Chagaev is suspected of five crimes including fraud, money laundering and falsifying documents of the Bank of America.
When Swiss Police raided his apartment, they discovered he had no residence permit. He also faces deportation as an illegal immigrant.
The Swiss club are facing financial ruin, and must give financial guarantees to the League Body to continue their participation in the Axpo Super League after the Christmas break.
Uche and his teammates at Xamax have not been paid their wages for November.
On-field, the Nigerian has scored six goals in his last six games for fifth-placed Xamax after a difficult start to the season.
The ex-Bourdeux ace is already attracting interest from a horde of clubs ahead of the January transfer window.