DGI - Dirección General Impositiva.
e-Invoicing in Uruguay
Characteristics of the electronic invoicing system in Uruguay
Electronic invoices in Uruguay are called CFEs. The Tax authority DGI manges the issuance, reception and archiving processes of these documents. The DGI implemented a phased compliance timeline beginning in 2016 and ending in 2019.
Mandatory for taxpayers.
The issuer must register and pass a certification process managed by the DGI.
The Comprobante Fiscal Electronico (CFE) is a structured document in XML format defined by the DGI.
Advanced digital signatures are mandatory.
The taxpayer manages various CAE folios to number electronic invoices and declare them to the DGI. Once the DGI accepts them the invoice can delivered to the recipient.
Regulated format using a digital seal represented un a QR code with tax information enabling the invoice to be verified.
Mandatory for issuers and recipients for 5 years.
The taxpayer must manage a daily account of issued and received CFEs, called the CFE book.