How Does e-Invoicing Work in Uruguay?
The General Tax Directorate (DGI) of Uruguay has recently unveiled updated versions of essential formats governing the country's electronic invoicing system. Among these technical documentation updates are the CFE Format, Daily Report Format, and Response Message Format.
The revised formats bring forth several key modifications, including enhancements to description fields, legends for printing, validation rules, and the incorporation of new information fields. These improvements aim to streamline and enrich the invoicing process.
To facilitate a smooth transition, the effective dates for implementing the new formats are as follows:
12th October 2023 for the testing environment.
30th November 2023 for the production environment.
In Uruguay, e-Invoices are called Comprobantes Fiscales Electrónicos (CFE), and the Dirección General Impositiva (DGI) tax authority manages the process of issuing, receiving, and storing the CFEs. The DGI started the e-Invoice implementation schedule in 2016 for companies or taxpayers that had to start e-Invoicing and ends in 2022.
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- e-Invoicing system in Uruguay
- Requirements for issuing e-Invoices in Uruguay
- Participants and operation of the e-Invoicing system in Uruguay
- Types of e-Tax Receipts (CFE)
- EDICOM, an authorized provider for issuing e-Invoices in Uruguay
- Benefits of e-Invoicing for companies
- EDICOM's Global e-Invoicing Solution
According to Resolution Nº 798/2012, the e-Invoice is the system established by the Dirección General Impositiva (DGI) for small, medium, and large companies to issue electronically the documents associated with their commercial operations. Known as the "Electronic Tax Receipts Documentation Regime," it establishes the conditions for companies to issue the CFEs for transactions carried out, having the same legal and tax validity as hard copies.
Requirements for Issuing e-Invoices in Uruguay
To be able to invoice electronically, companies or taxpayers must comply with the administrative registration and certification process before the DGI. To do so, they must:
- Be a taxpayer of some of the taxes regulated by the Dirección General Impositiva (DGI).
- Select a technology provider for the issuance of e-Tax Receipts (CFE).
- Have a digital certificate and e-Signature in order to be able to issue e-Documents.
- Manage different CAE (Authorization Issuance Certificates) to number the e-Invoices and declare them before the DGI.
Participants and Operation of the e-Invoicing System in Uruguay
In Uruguay, all companies are required to enter the e-Invoicing system. According to Resolution Nº 798/2012, the Documentation Regime by means of e-Tax Receipts is decreed, which bases its operation on the participation of three parties: The DGI, issuer, and recipient. The DGI (Dirección General Impositiva) is the tax authority responsible for tax collection in Uruguay, while the issuers and receivers are the companies or taxpayers authorized by the DGI to issue and receive e-Tax receipts. All taxpayers that enter the invoicing system established by the DGI must be electronic issuers and receivers.
Types of e-Tax Receipts (CFE)
The CFEs are presented in a single format based on the XML standard. The e-Invoicing regime in Uruguay comprises the e-Tax Receipts defined below:
- e-Invoice: an e-Tax receipt used to document transactions with taxpayers.
- e-Invoice Credit and Debit Note: e-Tax receipts that are used to document adjustments concerning transactions previously documented in e-Invoices.
- e-Ticket: an e-Tax receipt used to document transactions with end consumers.
- e-Ticket Credit and Debit Note: e-Tax receipts that are used to document adjustments concerning transactions previously documented in e-Tickets.
- e-Remittance: an e-Tax receipt used to document the physical movement of goods.
- e-Receipt: an e-Tax receipt used to support withholdings and VAT collections made by accountable taxpayers.
- Export e-Invoice: an e-Tax receipt used to document goods export operations.
- Export e-Invoice Credit and Debit Note: e-Tax receipts that are used to document adjustments concerning transactions previously documented in Export e-Invoices.
- Export e-Remittance: a valued e-Tax receipt used to document the physical movement of goods in the export process.
- e-Entrance Ticket: an e-Tax receipt used by purchasers to document other purchase transactions.
- e-Entrance Ticket Credit and Debit Note: e-Tax receipts that are used to document adjustments concerning transactions previously documented in e-Entrance Tickets.
EDICOM, an Authorized Provider for Issuing e-Invoices in Uruguay
EDICOM is a software provider registered in Uruguay’s Registry of Qualified Providers and is authorized to carry out the e-Invoicing process. Therefore, any taxpayer who needs to invoice in Uruguay can issue, sign, send and archive their e-Tax Receipts securely and easily through EDICOM’s platform.
Benefits of e-Invoicing for Companies
Among the main benefits of the use of e-Tax Receipts for companies in Uruguay, the following are worth highlighting:
- Improved corporate governance
- Reduction of operating costs
- Automation and integration of the processes of issuing and receiving e-Invoices
- Centralized information on commercial operations
- Increased transaction security
- Faster delivery and collection times
EDICOM's Global e-Invoicing Solution
EDICOM is an international provider of e-Invoicing solutions. We offer global solutions for data integration between companies through a single international e-Invoicing platform adapted to the technical and legal needs of the different countries in which our clients operate.
The advantages of this platform include its scalability, which enables new tools to be implemented according to the company’s needs, and the global adaptability of EDICOM, whose e-Invoice sending and receiving solutions are adapted to the specifications of the countries of origin and destination in which its clients operate.