E-Invoicing in Uruguay

Uruguay is on the Road to E‑invoicing

Like other South American countries, Uruguay’s e-invoicing system follows the clearance model. The tax authority (DGI) implemented a phased rollout from 2016 to 2022, gradually expanding the scope of electronic invoice regulations to encompass all taxpayers in the country. Electronic invoices must be issued in XML format and digitally signed.

In Uruguay, electronic invoices, known as Comprobantes Fiscales Electrónicos (CFEs), are regulated by the Dirección General Impositiva tax authority, which oversees their issuance, receipt, and storage. The DGI initiated the phased implementation of e-invoicing in 2016, requiring businesses and taxpayers to adopt the system, which was fully implemented by 2022.

DGI has released Resolution 531/2022, which contains a new version of electronic invoice that replaced the old versions.

E-Invoicing Implementation timeline

E-invoicing Framework

Resolution Nº 798/2012 defines the e-invoicing system implemented by the Dirección General Impositiva as the framework for small, medium, and large businesses to generate electronic documents for their commercial activities. Referred to as the "Electronic Tax Receipts Documentation Regime", this system outlines the requirements for businesses to issue CFEs for their transactions, granting them the same legal and tax legitimacy as paper invoices.

E-Invoicing Implementation timeline

Implementation timeline

January 2019: B2G e-invoicing became mandatory for all taxpayers.
December 2022: B2B e-invoicing became mandatory for all taxpayers.

E-invoicing process description

To issue electronic invoices, businesses or taxpayers must complete the administrative registration and certification process with the Dirección General Impositiva.

The requirements include:

Being subject to taxes administered by the DGI.
Choosing a technology provider for generating e-Tax receipts.
Obtaining a digital certificate and electronic signature to enable the issuance of e-documents.
Managing various CAEs (Authorization Issuance Certificates) for numbering e-Invoices and registering them with the DGI.

According to Resolution 2548/2023, the DGI has established December 31, 2024, as the ultimate deadline for adopting e-Invoicing for the taxpayer groups defined in Resolution No. 2389/2023. All VAT taxpayers, including those subject to the minimum VAT rate, whether newly registered, resuming activities, or transitioning to this tax category, must achieve certification as electronic issuers by this date.

Types of e-Tax Receipts (CFE)

Uruguay’s e-invoicing system uses CFEs, which are standardized in XML format. The system includes the following types of documents:

Electronic invoice: Used for recording transactions with other taxpayers.
Electronic invoice credit and debit notes: Issued to document changes or corrections to transactions recorded in electronic invoices.
Electronic ticket: Used for documenting sales to end consumers.
Electronic ticket credit and debit notes: Issued to record modifications to transactions documented in electronic tickets.
Electronic remittance: Documents the physical transfer of goods.
Electronic receipt: Supports withholdings and VAT collections performed by liable taxpayers.
Export electronic invoice: Used to record export transactions involving goods.
Export electronic invoice credit and debit notes: Issued for adjustments to transactions recorded in export electronic invoices.
Export electronic remittance: A valued document used to record the physical movement of goods in export processes.
Electronic entrance ticket: Issued by buyers to document specific purchase transactions.
Electronic entrance ticket credit and debit notes: Issued to record adjustments to transactions documented in electronic entrance tickets.

What is the required format of an e-invoice?

The required format is a local variation of XML - the CFE (Comprobante Fiscal Electrónico).
Comprobante Fiscal Electrónico (CFE).

Archiving requirements for e‑Invoicing in Uruguay

Storage period: 7 years.

How integrity and authenticity may be ensured?

eSignature is mandatory.

Acts / Government sites

Dirección General Impositiva (DGI).

How can we help?

Comarch will guarantee full coverage of requirements within the partnership by enabling the exchange of invoices compliant with local tax authorities and Uruguay entities.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Do you want to know more?

If your company is based or has branches in the Uruguay and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

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