How Does e-Invoicing Work in Uruguay?
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 December 2022.
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- e-Invoicing system in Uruguay
- Modifications to the e-Invoicing regime effective as of November 1, 2022
- 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.
Modifications to the e-Invoicing Regime Effective as of November 1, 2022
On April 28, 2022, the DGI Resolution N° 531/022 was published, whereby adjustments were made to the e-Invoicing regime effective November 1, 2022. Accordingly, it establishes that:
- In the printout for the receiver’s identification with operations that are not with taxpayers identified by a TIN, it is established that if the net amount of the CFE is greater than 5,000 IU, the receiver’s ID number must be stated, indicating the country of issuance of the same.
- In the case of operations documented in e-Tickets and their correction notes, each of the referred CFEs must be sent before sending them to the electronic receiver; for the transportation of goods or the delivery of the hard copy to the end consumer; as appropriate, in the following cases:
- When the net amount exceeds 10,000 IU, excluding VAT, according to the current rate at the end of the previous calendar year, for documents issued on or after November 1, 2022, the referred amount is reduced to 5,000 IU.
- Regardless of their amount, when they document withholdings or collections; they correspond to economic activities that must be documented for final consumption in accordance with current regulations, and the recipient is identified with a TIN; they are documented in services exports, operations included in Decree N° 378/012 of November 23, 2012.
- As of November 1, 2022, the amounts corresponding to receipts that were not issued in local currency must be included in the daily report converted at the corresponding tax exchange rate.
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.