E-invoicing in Uruguay

Uruguay uses the CFE (Comprobantes Fiscales Electrónicos) system for electronic invoicing. Managed by the DGI, the e‑invoicing mandate covers B2G, B2B, and B2C transactions for all VAT-registered entities (with certain minor exemptions). Mandatory adoption completed by May 2024.

Invoice format

Same XML CFE; includes CAE issuance and authorized digital signature.

Submission or exchange

Issuers use DGI web services or third-party providers; unique CFE issued then delivered to buyer.

Scope, model and deadlines

Structured clearance; DGI logs and authorizes before invoice delivery.

Invoice format

XML e‑invoice (CFE) digitally signed with QR‑code or barcode for validation.

Submission or exchange

Issued through DGI portal or authorized providers; digital signature and CAE control required.

Scope, model and deadlines

Clearance-style issuance; invoice validated by DGI before legal transmission.

Invoice format

XML CFE; physical or electronic representation with embedded QR/barcode permitted.

Submission or exchange

Delivered via issuance channels; paper copy may include barcode linking to validated e‑invoice.

Scope, model and deadlines

Pre-validation provides legal status upon issuance.

Earlier guidance (pending review)

Invoice-level, real-time reporting built into issuance; no separate reporting required.

Applicable transactions

Continuous reporting—every CFE serves as both invoice and VAT record.

Format

CFE XML includes all tax and invoice data; transmission logged by DGI system.