e-Invoicing in Uruguay

factura electrónica uruguay

CFEElectronic Tax Invoice

In Uruguay, electronic invoices are known as CFE, Electronic Tax Receipts. The General Tax Directorate (DGI) is the tax authority that manages the process of transmitting, receiving and preserving them. The DGI set out a schedule to determine when and what types of companies and taxpayers should begin issuing e-Invoicing. The timeline began in 2016 and is due to end in 2019.

Tax authority: 

DGI - General Tax Directorate

Mandatory status

Mandatory every issuer and receiver.

Administrative transactions required

The issuer must first undergo administrative registration and a taxpayer certification process with the DGI.


Mandatory for all invoices through application of Advanced Electronic Signature.

Print format

Standardized, incorporating a digital stamp represented in a two-dimensional code with tax information that allows invoice checking.

Fiscal control

Taxpayers use different CAEs (Issuance Authorization Certificates) to number their bills and declare them to the DGI. After receipt acknowledgement from the DGI, the invoice can be forwarded.


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


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

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