Uruguay E-Invoicing

Key compliance facts

About Uruguay E-Invoicing

Uruguay's Electronic Fiscal Receipt (CFE) regime was established by DGI Resolution 798/2012 and rolled out progressively from 2016. Resolution 2548/023 (1 December 2023) finalised the rollout: by 31 December 2024 the last cohort of taxpayers — including individuals providing personal services as self-employed — had to join the e-invoicing portal. From 1 January 2025 all VAT taxpayers, including those under the Minimum VAT regime, must issue CFEs. Each CFE must be validated by DGI (via CAE authorisation numbers managed by the taxpayer) before gaining legal validity; PDF copies must carry a QR code with approval data. New versions of the CFE format published by DGI introduce additional validations for Credit Notes (which must now be linked to a previously issued CFE) and new logistics fields for export invoices integrating with Customs (VUCE), taking effect 3 March 2026. A daily consolidated end-of-day report of all CFEs issued is automatically transmitted to DGI.

Implementation Phases

1. ✓

   CFE rollout begins

   2016

   Phased adoption begins under Resolution 798/2012.

2. ✓

   Final cohort

   Dec 31, 2024

   Self-employed individuals required to join e-invoicing.

3. ✓

   Minimum VAT included

   Jan 1, 2025

   All VAT taxpayers including Minimum VAT regime must issue CFE.

4. ◉

   CFE v25/v25.1 validations

   Mar 3, 2026

   New Credit Note linkage and export-integration fields take effect.

Key Compliance Facts

• Each CFE validated by DGI before delivery
• Format: XML per DGI CFE schema (current v25 / v25.1)
• Daily consolidated end-of-day report transmitted automatically
• Paper format permitted with QR code carrying approval data
• Contingency procedure with paper invoices + special CAE permitted
• e-Remitos required for physical goods movement

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