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Uruguay e-Invoicing

CFE en Uruguay

Updated 30 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

E-invoicing is mandatory in Uruguay under the CFE clearance system run by the DGI: B2G since 2017, and B2B and B2C since December 2024. Invoices use a DGI-defined XML format with a QR code for verification, exchanged through web services and archived for five years.

Uruguay e-Invoicing Overview

B2B
mandatory
since 31 December 2024
Mandatory for all VAT taxpayers via CFE system with web services.
B2G
mandatory
since 1 January 2017
CFE system for government transactions via DGI with advanced signatures.
B2C
mandatory
since 31 December 2024
Mandatory CFE system for all consumer transactions with QR code verification and 5-year archival requirement.

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Implementation Timeline(4 events)

Key mandate dates. Select a date for detail, or show all updates below.

CFE system launch for large taxpayers
1 January 2017
Initial implementation
DGI launched Electronic Tax Receipt (CFE) system for large taxpayers and specific sectors.
Web services standard mandatory
1 July 2024
Technical standardization
Mandatory use of web services for CFE exchange and receipt acknowledgments as per DGI standard.
Universal mandatory implementation deadline
31 December 2024
Complete coverage
Final deadline for all VAT taxpayers to become certified electronic issuers (Resolution 2548/2023).
Full CFE system operational
1 January 2025
System maturity
All taxpayers operating under mandatory CFE system with comprehensive electronic issuer and receiver capabilities.

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Compliance Regime

CTC Model
Clearance
DGI e-Invoice Portal with CAE authorization; daily CFE reports mandatory; 5-year storage requirement for issuers and recipients
Network
Clearance
Standards
CFE (Comprobante Fiscal Electronico) XML format, Advanced digital signatures, CAE (Authorization Issuance Certificates)

Record-keeping & Reporting

SAF-T
N/A
No SAF-T implementation; Uruguay uses comprehensive CFE system with mandatory daily reporting and CFE book management through DGI platform

Technical Formats

Structured XML document defined by DGI
QR code with tax information for verification
Web services for CFE exchange (mandatory since July 2024)

Detailed exemptions, penalties and cross-border rules for Uruguay are not yet published. The official sources have the latest detail.

Official Sources

  • dgi.gub.uyOfficial site
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Related Countries

  • ArgentinaMandatory
  • BoliviaMandatory
  • BrazilMandatory
  • ChileMandatory

Frequently asked questions about e-Invoicing in Uruguay

Yes, e-Invoicing is mandatory in Uruguay for B2B (since 2024-12-31) and B2G (since 2017-01-01) transactions.

B2B e-Invoicing in Uruguay is mandatory since 2024-12-31. Mandatory for all VAT taxpayers via CFE system with web services.

B2G e-Invoicing in Uruguay is mandatory since 2017-01-01. CFE system for government transactions via DGI with advanced signatures.

Uruguay supports the following e-Invoice formats: Structured XML document defined by DGI, QR code with tax information for verification, Web services for CFE exchange (mandatory since July 2024).

Uruguay uses the following e-Invoicing standards: CFE (Comprobante Fiscal Electronico) XML format, Advanced digital signatures, CAE (Authorization Issuance Certificates).

DGI e-Invoice Portal with CAE authorization; daily CFE reports mandatory; 5-year storage requirement for issuers and recipients

B2C e-Invoicing in Uruguay is mandatory since 2024-12-31. Mandatory CFE system for all consumer transactions with QR code verification and 5-year archival requirement.