Uruguay e-invoicing CFE update

E-invoicing extended May 2024

Mandatory electronic invoicing by certain taxpayers was commenced by the Directorate General of Taxes  DGI in 2012 and has been rolled out to many taxpayers since. It is now obligatory for all enterprises with a tax revenue above UYU 305,000 (approx. €6,000 or $7,200).

By 1 May 2024, all remaining VAT-registered businesses must have adopted e-invoicing based on Resolution 2389/023.

Monitor VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting.

CFE e-invoicing

Uruguay operates e-invoices via the DGI’s portal, CFE (Comprobantes Fiscales Electrónicos).  Taxpayers must first apply for invoice batch authorisation code, CAE (Issuance Authorization Certificates / Constancia para Autorización de Emisión). The CFE then validates the data, and creates approved e-invoices in XML based on data fed through https from accounting and ERPs. The approved invoice is then automatically sent to the customer with a unique digital signature. It may be sent in paper form, too, must must include a QR Code with invoice approval details.

Excluded businesses from e-invoicing

The following businesses are excluded from the above obligations.

• Taxpayers whose activity is exclusively agricultural and do not obtain income in the year in excess of IU 4,000,000;
• VAT taxpayers value aggregation in construction (non-business);
• Non-Resident Income Tax taxpayers;
• Exempt VAT taxpayers except for direct and indirect users of the free zone;
• Taxpayers included in the Monotributo, Monotributo Social Mides modality and the Single Social Contribution referring to the Labor Dignity Plan.

Central and South America e-invoicing