Electronic invoicing in Uruguay

The list of all authorized electronic issuers is publicly available on the DGI's Portal de eFactura (e-Invoice Portal) for free access. In addition, electronic issuers have access to an updated list with their corresponding email addresses declared to the DGI for communication between issuer and recipient, which can be downloaded on a daily basis.

A unique format was defined for the CFE based on the XML standard, with mandatory, optional, or conditional zones and attributes depending on the type of CFE. The information considered in the definition of the formats is that which is specific to the transaction and that is necessary for the sender and receiver. If there is other information that the sender/receiver requires and that is not included in the format defined by DGI, it can be included in the Addenda Zone, which is not sent to DGI.

CAE stands for Constancia de Autorización de Emisión or Authorization Certificate of Issuance in English. It is an XML file containing the numbering range enabled by the DGI for each type of CFE. 

Taxpayers authorized to document their operations using CFE may request the authorization certificate of issuance (CAE) after receiving the communication authorizing them as electronic issuers.

The issuer, prior to sending the document to the electronic recipient, transporting goods, or delivering the printed representation to the non-electronic recipient, the issuer must send each issued document to the DGI. In the case of the e-Factura de exportación (Export e-Invoice) and its correction notes and the export e-Remito (e-Remittance) the issuer must send each related CFE prior to the transportation of the goods, to the delivery of printed representation, or submission to la Dirección Nacional de Aduanas (National Customs Directorate).

Daily reports are a consolidated summary of all electronic fiscal documents and contingency documents issued during the day that are sent to the DGI. These reports are generated as soon as the company is authorized by the DGI.

The advanced electronic signature is the digital substitute for the handwritten signature that accompanies an electronic fiscal document. It originates from the document, and allows to verify the electronic issuer's identity with certainty, maintaining the integrity of the electronic fiscal document, and preventing the electronic issuer from denying its authorship or repudiating it.

It is the representation of a CFE in an image or PDF format that complies with  format established for the printed representation “Formato de los CFE/ CFE Format''. This document includes a digital seal represented in a QR code with fiscal information of the document, and can be printed as many times as necessary.