Electronic invoicing guide
Uruguay
Digital reporting requirements
Clearance.
Obligatory
Mandatory for B2B, B2C, B2G.
In order to be able to invoice electronically, companies or taxpayers must comply with the administrative process of registration and certification before the DGI. To do so, they must:
- Be a taxpayer of any of the taxes regulated by the Dirección General Impositiva (DGI).
- Select a technology provider for the issuance of Electronic Tax Receipts (EFC).
- Have a digital certificate and electronic signature to be able to issue electronic documents.
- Manage different CAE (Certificates of Authorisation Issuance) to number electronic invoices and declare them to the DGI.
Authority
DGI – General Directorate of Taxation.
Platform
DGI Platform.
Format
The Electronic Tax Receipt (CFE) is a structured document in XML format defined by the DGI.
Storage time
7 years (extendable to 10 years in case of fraud).
Reporting and processes
Reporting
From the moment a taxpayer acquires electronic issuer status, they must send daily reports to the DGI. These reports consolidate information on all Electronic Tax Documents (CFE) issued in a calendar day.
Processes
- To be able to invoice electronically, companies or taxpayers must comply with the administrative registration and certification process before the DGI. To do so, they must:
- Be a taxpayer of some of the taxes regulated by the Dirección General Impositiva (DGI).
- Select a technology provider for the issuance of e-Tax Receipts (CFE).
- Have a digital certificate and e-Signature in order to be able to issue e-Documents.
- Manage different CAE (Authorization Issuance Certificates) to number the e-Invoices and declare them before the DGI.
After they have been registered and certified.
- The seller generates an electronic invoice using a certified software or an approved web-based platform.
- The invoice is then submitted to the DGI for validation and approval. The DGI checks the invoice for compliance with tax laws and regulations, and if there are no errors, it issues an electronic signature, which confirms the validity of the invoice.
- The approved invoice is then transmitted to the buyer, who receives it in their chosen format, such as email, web portal, or integrated directly into their accounting system.
- The buyer can verify the authenticity of the invoice by checking the electronic signature and the information contained in the invoice, such as the supplier’s tax ID, the invoice number, and the amount.
- The buyer can then approve or reject the invoice and make payment to the seller.
Upcoming legislative changes
Links of Interest and documents
Documents
Types of electronic tax receipts (CFE) The EFCs are presented in a single format based on the XML standard. The electronic invoicing regime in Uruguay comprises the Electronic Tax Receipts defined below:
- Electronic invoicing.
- Electronic invoice credit note.
- Electronic invoice debit note.
- e-Ticket: an electronic tax.
- E-ticket Subscription.
- E-ticket debit note.
- Electronic remittance.
- Electronic receipt.
- Export electronic invoices.
- Electronic export invoice credit note.
- Export Electronic Invoice Debit Memo.
- Export of electronic remittances.
- Electronic entry ticket.
- Electronic entry ticket Credit and debit note.
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