URUGUAY
E-INVOICING
Latest update august 8th, 2024
On this page you will learn more on e-invoicing in Uruguay
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the latest eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
B2G/B2B/B2C eInvoicing
Adoption timeline
- Starting from 2016: gradual implementation according to specific thresholds
- A revised deadline has been set for impacted taxpayers (Resolution No. 2389/2023), who now have until 31 December 2024 to comply with the provisions of the eInvoicing mandate
Model
CLEARANCE MODEL
Electronic invoices or fiscal receipts (Comprobantes Fiscales Electronicos, CFE) must be sent to the tax authorities (Dirección General Impositiva, DGI), which returns an electronic authorization code (Código de Autorización Electrónico, CAE) that validates the invoice
Format
XML format defined by the DGI
Archiving
It is mandatory to store the invoice for 7 years
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