The General Tax Directorate (DGI) of Uruguay has approved version 25.1 of the Electronic Tax Receipt (CFE) format, effective as of 3 March 2026.
The most significant amendments pertain to the stipulation that credit notes must be linked to the initial electronic invoice, and that the DGI is responsible for validating the amount, currency, and exchange rate that is referenced.
Consequently, the utilisation of standardised product codes (GTIN/EAN) has been reinforced, and new specific fields for export invoices have been incorporated. The objective of these measures is to facilitate integration with the Single Window for Foreign Trade (VUCE).
News on e-invoicing in Uruguay
The governments of Latin American countries have gradually implemented mandatory invoicing systems. The transition to electronic invoicing has been characterised by a constant process of evolution, as evidenced by the enactment of legislation and regulations designed to promote the widespread adoption of electronic invoicing.
The Uruguayan government has extended the tax benefits associated with the use of electronic receipts until 31 December 2026, especially for smaller companies (Literal E and those that invoiced less than 750,000 UI, approximately £4.8 million).
This ensures that the e-invoicing service is virtually free of charge, and allows taxpayers to offset monthly credits of up to 80 IU against other taxes administered by the DGI.
The measure under discussion seeks to consolidate and generalise electronic invoicing, with a view to reinforcing its adoption as a key tool for fiscal control and tax digitisation.
The publication of DGI Resolution No. 2548/023 on 1 December 2023 resulted in the extension of the deadline for taxpayers to implement an electronic invoicing system in Uruguay.
It is imperative that before 31 December 2024, the final wave of taxpayers complete their registration on the DGI's electronic invoicing portal. This will mark the culmination of the implementation of electronic invoicing in Uruguay. It is imperative that taxpayers who are obliged to obtain the status of electronic invoice issuers prior to 1 January 2025 take the requisite measures to do so.
-
This category of taxpayer is comprised of individuals who exclusively provide personal services as self-employed persons.
-
Taxpayers registered on or after July 31, 2023, and registered between August 1, 2023, and December 31, 2024, are eligible for this scheme.
Conversely, as outlined in Resolution 2389/023, all other companies are obligated to have adopted electronic invoicing prior to 1 May.
When was e-invoicing implemented in Uruguay?
The General Tax Directorate (DGI), promotes electronic invoicing in Uruguay and oversees the collection of internal taxes.
Electronic invoicing was first implemented in Uruguay for large taxpayers in 2012, and has since gradually expanded under Resolution D.G.I. No. 798/2012.
In 2015, Resolution D.G.I. No. 3.012/2015 extended the obligation so that, by 2019, 90% of taxpayers would be operating electronically. Currently, over 10,000 companies have adopted the system, exchanging more than 2 billion electronic documents. This progress reflects the success and rapid adoption of electronic invoicing in Uruguay.
What is the process for exchanging e-invoices in Uruguay?
The exchange of e-invoices in Uruguay through the DGI portal is done in just 4 steps:
- Issue and validation. Taxpayers request the invoice issuance authorisation code, known as CAE (Certificates for Issuance Authorisation). The DGI then verifies the information provided and generates approved electronic invoices (electronic tax receipts) in XML format, using the data entered from the accounting and ERP systems.
- Digital signature and tax compliance. Each document is provided with an advanced electronic signature. The taxpayer administers the different CAE (Constancia de Autorización de Emisión) for the numbering of their invoices and their declaration to the DGI.
- Once the electronic invoice has been approved, it is automatically sent to the customer with a unique digital signature. While paper format is available, it requires a QR code with invoice approval data.
- Finally, electronic invoices are stored in complete security and accessibility, in compliance with the legal retention period of 5 years for both the issuer and the recipient.
Developments in e-invoicing in Latin America
An increasing number of countries are adopting invoicing systems and software that integrate with other business management solutions. Consequently, e-invoicing initiatives have demonstrated a heightened commitment to the modernisation and digitisation of processes.
The implementation of electronic invoicing in Latin America has become a pivotal aspect of the digital transformation, as it provides enhanced efficiency and transparency in commercial transactions.
In the case of Uruguay, electronic invoices are known as electronic tax receipts and have been instrumental in facilitating compliance with tax obligations, enhancing competitiveness and stimulating economic development in the region. E-invoicing has experienced significant growth in several Latin American countries.
Chile, Mexico and Brazil are pioneers in this field and have paved the way for other countries such as Ecuador, Peru, Colombia, Panama, and Costa Rica in recent years.
For instance, e-invoicing became mandatory in Ecuador in November 2022, while Peru implemented it in January 2023.
On the other hand, Colombia made a significant stride in 2021 with the implementation of electronic payroll, while Panama has mandated the issuance of B2G electronic invoices since July 2022.
Furthermore, Bolivia, El Salvador, Honduras, and the Dominican Republic are actively working towards implementing an electronic invoicing system.
Would you like to learn more about e-invoicing in Uruguay?
.png)
