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E-Invoicing In Uruguay

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.