Uruguay: New businesses to join e-invoicing system from December

Uruguay: New businesses to join e-invoicing system from December


The Directorate General of Taxes (DGI) has set 1 December as the second deadline date for companies to join the e-invoicing system in Uruguay. This time, all companies that billed 15 million IU or more in 2015 must join the e-invoicing scheme.

Uruguay has an electronic billing system with notable influences from various neighbouring countries. The Uruguayan model includes a schedule for adhesion to the mandatory e-invoicing system, setting deadline dates for businesses to sign up to digital invoicing according to their billing volume.

The first deadline was reached on 1 June 2016, whereby taxpayers with sales of 30 million IU or more in 2015 were obliged to adopt e-invoicing (CFE) as the country’s billing system.

The next deadline for incorporation of the second raft of businesses affected is in December. In this case, companies with a turnover of 15 million or more IU in 2015 will be required to adopt the CFE model, thus reaching about 4,000 taxpayers in total (2000 in each phase).

Massification project

The updating of DGI Resolution Nº 798/2012 set out the path to be followed for e-invoicing expansion.

The model defined, based on the example of countries like Mexico or Brazil, imposed a mandatory progressive adoption process for the e-invoicing system which gradually extended the list of companies affected with the subsequent publication of Resolution Nº 3012/2015. This latter ruling establishes the two migration terms for 2016, and also sets a timetable for progressive adoption that will reach smaller businesses in 2019.

How is e-invoicing issued in Uruguay?

Issuers must request authorization from the DGI through a web portal. When the tax authority has accepted the application, issuers must engage an e-invoicing services provider to begin issuing CFE invoices (Electronic Fiscal Receipts).

EDICOM’s International e-Invoicing Platform is adapted to the particularities of the Uruguayan system, allowing the issuance of the CFE transparently and legally. The platform is integrated with the issuer’s internal management system, automating the process of issuing, forwarding, storage and submission of invoices to the DGI tax authority.

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