Characteristics of the electronic invoicing system in Uruguay

In Uruguay, electronic invoices are known as Comprobantes Fiscales Electrónicos (CFE), or referred to as Electronic Fiscal Documents in English. The electronic invoicing system in Uruguay is known as the Régimen de Documentación mediante Comprobantes Fiscales Electrónicos, managed by the tax administration la Dirección General Impositiva (DGI), who is responsible for handling the process of issuing, reception, and storage of these documents. The DGI established a schedule to determine which obligated entities should start issuing electronic invoices, commencing implementation in 2016 and was gradually extending its use to different groups of companies until 2022.

Tax Authority

Tax Authority

DGI - Dirección General Impositiva.



Mandatory for taxpayers.

Administrative procedures

Administrative procedures

It is necessary to complete an administrative registration and certification process with the DGI. To do so, one must be a passive taxpayer of some taxes regulated by the DGI and have an authorized invoicing provider to manage the fiscal documents and electronically sign documents using digital certificates.



The Comprobante Fiscal Electronico (CFE) is a structured document in XML format defined by the DGI. 

Digital Signature

Digital Signature

Advanced digital signatures are mandatory.

Fiscal Control

Fiscal Control

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. 

Print format

Print format

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. 

Sale and purchase summary

Sale and purchase summary

The taxpayer must manage a daily account of issued and received CFEs, called the CFE book. 

Need more information about electronic invoicing in Uruguay?

Contact one of our electronic invoicing specialists.

EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.

The name cannot be empty You must enter the company You must enter a phone number Select a valid prefix I agree to be contacted


Please wait. This may take several seconds.

Thank you for sending your details!

How does electronic invoicing work in Uruguay?

The following is the process of issuing and sending Comprobantes Fiscales Electrónicos (CFE) according to the requirements established by the DGI.

Issuance and validation

Obtain the necessary data from the client's ERP to transform the data into the XML standard established by the DGI, and apply data validation mechanisms to ensure it contains the necessary information.


Signature and fiscal control

Advanced electronic signatures are applied to each document. The taxpayer manages different CAEs (Constancia de Autorización de Emisión/Authorization Certificates of Issuance) to number their invoices and declare them to the DGI.


Sending to the destination

After validation from the DGI, EDICOM automatically sends the CFE to each recipient via secure and reliable communication channels (private VAN, EDI gateway, https, sftp, x400, OFTP, AS2, AS4).


Electronic archive

Electronically archive the documents with full security and accessibility guarantees during the legal 5 year period, for both the sender and the receiver.

Frequently Asked Questions about Electronic Invoicing in Uruguay

Here, we help address some common questions regarding 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.

Resources related to electronic invoicing in Uruguay

Access the best content on electronic invoicing and VAT Compliance.

Upcoming Deadlines in Uruguay

Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.

Related news about e-invoices in Uruguay

How Does e-Invoicing Work in Uruguay?

Stay Informed about Uruguay's Latest Electronic Invoicing System Updates by DGI.
One e-invoicing solution. Multiple benefits.
Contact our specialists and clarify all your doubts about how to adapt to any electronic invoicing system in the world.

EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.

Let's talk!