Electronic invoicing in Uruguay, how to issue CFE in compliance with DGI regulations

Electronic invoicing in Uruguay is implemented through the Electronic Fiscal Receipt (CFE) system, regulated by the Dirección General Impositiva (DGI). This model replaces paper invoicing and is mandatory for most taxpayers. Issuing CFE requires meeting specific technical and legal requirements that ensure the fiscal validity of each document.

What is an Electronic Fiscal Receipt (CFE)?

The Electronic Fiscal Receipt (CFE) is the digital document established by the DGI to record commercial transactions in Uruguay. It replaces paper receipts and has the same legal and fiscal validity, provided it meets the technical requirements defined by current regulations.

CFEs allow all types of transactions to be documented electronically, whether between companies, with final consumers, or in export operations, with full traceability. They are also a core component of the country’s mandatory electronic invoicing regime.

What is the Electronic Fiscal Receipt (CFE) Regime?

The Electronic Fiscal Receipt (CFE) Regime is the mandatory electronic invoicing system in Uruguay, implemented by the DGI through Resolution No. 798/2012. This regulatory framework establishes that invoices and tax documents must be issued in electronic format, with the same legal and fiscal validity as their paper equivalents.

Adoption of the system began in 2016 and was progressively extended until it covered almost all taxpayers in 2022. The DGI continues to incorporate new groups, including those subject to VAT who are not yet part of the regime. As of 2025, all new VAT taxpayers, as well as those resuming activities or becoming subject to this tax, must issue CFE from the moment of registration, with no adaptation period.

Who is required to issue electronic invoices in Uruguay?

The DGI has established the mandatory use of electronic invoicing as part of the country’s tax modernization process. In this context, all Value Added Tax (VAT) taxpayers are required to issue CFE. This includes:

• Companies under the general VAT regime, whether subject to the standard or minimum rate.
• Professionals and sole proprietorships subject to VAT on personal services.
• Minimum VAT taxpayers (Literal E), except for expressly exempt cases.
• Agricultural VAT taxpayers, with specific exceptions.
• Direct and indirect free zone users.

The regulations also provide for certain exceptions. Currently, the following are not required to issue electronic invoices:

• Those engaged exclusively in agricultural activities with annual income below 4 million Indexed Units (UI).
• Companies that exclusively carry out construction activities on real estate.
• Taxpayers subject only to the Non-Resident Income Tax (IRNR).
• Those exempt from all taxes administered by the DGI, except free zone users.
• Taxpayers under the Monotributo, Social Monotributo MIDES, and the Single Social Contribution for Persons Deprived of Liberty (PPL).

Requirements to issue electronic invoices in Uruguay

Once it has been determined that a taxpayer is required to join the electronic invoicing regime, a series of technical and administrative conditions must be met to ensure the proper issuance of CFEs. The DGI establishes the following minimum requirements to operate within the system:

• Aaxpayer subject to one of the taxes regulated by the Dirección General Impositiva (DGI).
• DGI authorized invoicing software that enables the generation, signing, and transmission of CFEs.
• Digital certificate and electronic signature that ensures the authenticity and integrity of each document.
• Manage the CAE (Issuance Authorization Certificate) corresponding to the numbering of each type of receipt.
• Issue and archive electronic documents in accordance with the legally established retention periods.

Types of Electronic Fiscal Receipts (CFE)

The electronic invoicing regime in Uruguay includes different types of Electronic Fiscal Receipts (CFE), each designed to document a specific type of commercial transaction. All must be issued in XML format and comply with the validations established by the DGI.

• E-Invoice: receipt used to record commercial transactions between taxpayers.
• E-Invoice Credit Note and Debit Note: receipts issued to make adjustments to transactions previously recorded through an e Invoice.
• E-Ticket: receipt intended to document transactions carried out with final consumers.
• E-Ticket Credit Note and Debit Note: used to correct or modify transactions originally documented with an e Ticket.
• E-Delivery Note: receipt used to support the physical transportation of goods within national territory.
• E-Withholding Receipt: receipt issued by the responsible taxpayer to document tax withholdings or perceptions applied to third parties.
• Export e-Invoice: receipt used to document sales of goods destined outside the country.
• Export e-Invoice Credit Note and Debit Note: used to make adjustments to transactions previously recorded with an Export e Invoice.
• Export e-Delivery Note: receipt used for the physical movement of goods destined for export.
• E-Purchase Receipt: receipt issued by the buyer to record certain purchase transactions.
• E-Purchase Receipt Credit Note and Debit Note: used to correct or modify transactions previously documented with an e-Purchase Receipt.

How does the electronic invoicing system work in Uruguay?

The electronic invoicing system in Uruguay is based on a centralized model that ensures fiscal control and transaction traceability. Its operation involves three main actors: the DGI, as the authority responsible for validating CFEs; the issuer, responsible for generating, signing, and sending them; and the recipient, who must be integrated to receive and retain digital documents.

The CFE issuance process includes the following stages:

• Generation of the CFE in XML format: the issuer creates the receipt from its management system using the structure defined by the DGI.
• Electronic signature of the document: the receipt is digitally signed with a valid certificate, ensuring authenticity and non repudiation.
• CAE assignment: the Issuance Authorization Certificate is requested and assigned, which is required to legally number the document.
• Submission to the DGI for validation: the CFE is electronically transmitted to the DGI, which validates the content and registers the document in its systems.
• Delivery to the recipient: once validated by the DGI, the receipt can be sent to the customer or final recipient by electronic means.

EDICOM, global provider of electronic invoicing and tax compliance

EDICOM is an authorized provider recognized by the Dirección General Impositiva (DGI) and offers a specialized platform for the issuance and management of Electronic Fiscal Receipts in Uruguay. The solution automates the entire receipt lifecycle, from generation and electronic signing to validation, delivery, and Archiving, in compliance with the technical and regulatory requirements defined by the DGI.

The platform integrates with companies’ internal management systems, optimizing processes, reducing manual errors, and ensuring full traceability of each transaction. It also includes electronic Archiving services that ensure the retention of CFEs for the period established by regulations.

With coverage in more than 85 countries and a scalable architecture, EDICOM enables electronic invoicing management from a single, centralized environment, adapted to the tax requirements of each country where companies operate.