E-invoicing compliance and regulatory updates - Uruguay

Electronic Invoicing in Uruguay

Is e-invoicing mandatory in Uruguay ?

E-invoicing is mandatory in Uruguay.

Who is affected?

All resident taxpayers and foreign companies with a fixed establishment must issue electronic invoices.

Compliance requirements

To participate in the CFE system, taxpayers must first register with Dirección General Impositiva (DGI) and meet tax requirements. Suppliers send the digitally signed invoice for DGI for validation into CFE platform. DGI validates the invoice and returns an electronic authorization code for verification. After authorization, the supplier is responsible sending the e-invoice to the recipient. In case the invoice is sent in PDF format, the PDF must include a QR code for validation.

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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• No upcoming deadlines

Standards & Platforms  

Platform

Uruguay uses the CFE system, managed by the Dirección General Impositiva (DGI), for transmitting, receiving, and preserving electronic invoices.

What formats are required in Uruguay?

Invoices must be issued in XML format, according to the CFE specification and include a digital signature.

Archiving in Uruguay

What are the archiving requirements in Uruguay?

Both senders and receivers must preserve the invoice data for 5 years. E-Invoices must be archived digitally and the archive must be accessible from within Uruguay upon DGI request.

Legal invoice:

• For suppliers: A legal invoice is the digitally signed e-invoice with DGI authorization.
• For suppliers: A legal invoice is a digitally signed e-invoice including the DGI validation.

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Key Actions

• Ensure compliance: Select a certified service provider and hold the capability to send and receive e-invoices.
• Archive properly: Store all e-invoices for at least 5 years.

French e-invoicing and archiving requirements in a nutshell:

Supplier requirement: Uruguayan suppliers must issue digitally signed e-invoices in the respective format, validate them with DGI, and send the validated invoice to the buyer.

Buyer requirement: Uruguayan buyers must receive digitally signed e-invoices from the supplier.

Archiving requirement: Invoices must be stored for 5 years.