e-Invoicing in Uruguay

CFEElectronic Tax Invoice

Electronic invoicing in Uruguay is implemented through a system based on the generation of the so-called CFE or Electronic Tax Receipts (Invoices).

This is a consolidated and expanding system run by the DGI or General Tax Directorate, which regulates and manages the process of issuing, receiving and preserving the invoices.

Tax authority: 

DGI - General Tax Directorate

Mandatory status

The DGI is currently immersed in an expansion process of e-invoicing use, evidenced in the gradual spread of the obligation to use the system.

Administrative transactions required

The issuer must first undergo administrative registration and a taxpayer certification process with the DGI before joining the CFE issuing system.


Mandatory for all invoices through application of Advanced Electronic Signature.

Print format

There is a standardized format for the visual representation of CFEs whenever printing and sending by physical means are required.


THE CFE (Electronic Tax Receipt) is a structured XML document with a syntax defined and maintained by the DGI.

Fiscal control

Implemented through the CAE (Proof of Issuance Authorization).
The CAE lets issuers number each of their bills univocally before declaring them to the DGI. After receipt acknowledgement from the DGI, the invoice can be forwarded to its recipient.


Both sender and receiver must preserve the CFEs for at least 5 years.

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