Covered by Complyance

Uruguay

Covered by Complyance

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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