Covered by Complyance
Uruguay
Americas
E-invoicing
Status
Mandatory
Format
XML e‑invoice (CFE) digitally signed with QR‑code or barcode for validation.
Infrastructure
Issued through DGI portal or authorized providers; digital signature and CAE control required.
Model
Clearance-style issuance; invoice validated by DGI before legal transmission.
E-reporting
Status
Invoice-level, real-time reporting built into issuance; no separate reporting required.
Format
CFE XML includes all tax and invoice data; transmission logged by DGI system.
Scope & deadline
Continuous reporting—every CFE serves as both invoice and VAT record.
More info
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.
Tax authority
Dirección General Impositiva (DGI) handles certification, issuance, validation, and storage.
Archiving period
5 years mandatory storage by both issuer and recipient.
E-signature
Required digital signature and CAE code embedded in XML.
Regulation
Resolution 798/2012 established the CFE system; Resolution 2389/2023 finalized schedule and universal rollout.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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