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E-Invoicing In Uruguay
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Legislation
Resolution 1174/2021

Tax Authority
DGI – Uruguayan General Directorate of Taxation (Dirección General Impositiva)

Mandatory Status
- e-Invoice
Mandatory - e-Filing
Mandatory

Format
XML

e-Signature
Mandatory

Archiving
5 years
Electronic invoicing in Uruguay are referred to as CFEs, or Electronic Tax Receipts. The General Tax Directorate (DGI) is the tax body in charge of the transmission, receipt, and preservation of these documents.
The DGI established a timeline to determine when and which businesses and taxpayers should begin sending e-Invoices. Tax returns must be filed periodically, timeline change due to size of the company.