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
This country has no reporting obligations.
Processes
- The seller generates an e-invoice using certified software or an authorised web 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, issues an electronic signature confirming the validity of the invoice.
- The approved invoice is then transmitted to the buyer, who receives it in the format of his choice, such as e-mail, web portal or integrated directly into his 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 VAT number, the invoice number and the amount.
- The buyer can then approve or reject the invoice and make payment to the seller.
Upcoming legislative changes
The General Tax Directorate (DGI), through Resolution No 2.389/023 and No 2.548/023, has extended the obligation and deadlines of the electronic invoicing system to all taxpayers.
The General Tax Directorate (DGI) has issued Resolutions (Nos. 2.389/023 and 2.548/023) extending the obligation to all taxpayers to use the electronic invoicing system.
According to the Resolutions:
- Taxpayers registered on or after 31 July 2023 must obtain electronic issuer status by 1 January 2025.
- Taxpayers registered between 1 August 2023 and 30 April 2024 must obtain electronic issuer status by 1 January 2025. This provision also applies to taxpayers who resume their activities or become taxable persons for value added tax (VAT) between 1 May 2024 and 31 December 2024.
This provision does not apply to taxpayers who:
- To be exclusively engaged in agricultural activities and to have an income of less than 4,000,000 Indexed Units (UI4m) during the tax year (approximately USD 584,000); this income threshold is determined on the basis of the contribution value on the last day of the relevant tax year.
- Performing exclusively value-added activities in real estate construction.
- The following are subject to Non-Resident Income Tax.
- They are tax exempt for all their transactions, except for direct and indirect users of Free Trade Zones.
- They are included in the Monotributo, Monotributo Social Mides, or Aporte Social Único PPL (i.e. certain small business taxpayers).
Where a taxpayer falling under (a) exceeds the income threshold, it shall obtain electronic issuer status as from the first day of the fifth month following the end of the tax year in which the taxpayer’s income exceeded the threshold.
Resolutions Nos 2.389/023 and 2.548 were published in the Official Journal on 20 November 2023 and 1 December 2023, respectively, and entered into force on the date of publication. They can be accessed (in Spanish only) as follows: Resolution No. 2.389/023; Resolution No. 2.548/023.
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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