Return to mapElectronic Invoicing and e-Transport in Uruguay
Electronic Invoicing in Uruguay operates through Comprobantes Fiscales Electrónicos (CFE), administered by the General Tax Directorate (DGI). This system replaces paper documents and guarantees the tax validity of transactions. The e-Remito, in turn, supports the movement of goods without involving a sale, ensuring logistics traceability and strengthening tax transparency in every operation.
Characteristics of Electronic Invoicing in Uruguay
In Uruguay, Electronic Invoicing is regulated under the Documentation Regime through Comprobantes Fiscales Electrónicos (CFE), established in Resolution No. 798/2012. CFE replace paper documents and have the same legal and tax validity. The DGI oversees the issuance, receipt, and archiving of the documents, requiring taxpayers to complete registration and certification procedures beforehand.
The system is based on the participation of three actors: the DGI as the tax authority, the authorized issuer who generates and sends the CFE, and the recipient who must be enabled to receive them. This ensures traceability of operations and greater tax control across the country.
Mandatory Use
Electronic Invoicing in Uruguay is mandatory for all taxpayers, both for the issuance and reception of CFE. Its implementation began in 2016 under a progressive schedule that gradually included different groups of companies until completion in 2022.
Invoice Format
Comprobantes Fiscales Electrónicos (CFE) are generated in a standardized XML format defined by the DGI, which includes mandatory and conditional fields depending on the document type. The most common types are the e-Invoice, e-Ticket, e-Remito, e-Receipt, and e-Export Invoice, along with their corresponding credit and debit notes.
Electronic Signature
The issuance of CFE requires the use of an advanced electronic signature, ensuring the authenticity of the issuer, the integrity of the document, and its full legal validity.
Archiving
CFE must be stored in electronic format for a minimum period of five years, ensuring accessibility for both issuers and recipients.
Pre-requisites
To issue electronic documents, taxpayers must be registered with the DGI, select an authorized provider, hold a valid digital certificate, and manage CAE (Authorization for Issuance Certificates) to enable document numbering.
Tax Control
Control is carried out through CAE (Authorization for Issuance Certificates) authorized by the DGI, which define valid numbering ranges. Each CFE must be transmitted to and validated by the DGI before being sent to the recipient.
Print Format
The graphical representation of CFE follows a standardized format and must include a QR code with key tax information, allowing online verification of the document.
Purchase/Sales Summary
Taxpayers must maintain a Daily CFE Ledger, consolidating all issued and received documents. This serves as an accounting record for DGI inspections.
Invoice Workflow in Uruguay
The Electronic Invoicing process in Uruguay covers the stages of issuance, validation, control, transmission, and archiving of CFE, ensuring their legal validity and tax compliance.
Issuance and Validation
Data are extracted from the ERP and converted into the CFE XML format defined by the DGI. The system performs validations to verify that all required information is complete and correct.
Signature and Tax Control
Each document is signed with an advanced electronic signature and linked to a valid CAE. The file is then sent to the DGI for validation, a mandatory step before it can be delivered to the recipient.
Transmission to the Recipient
Once validated by the DGI, the CFE is automatically sent to the customer through secure communication channels, together with its graphical representation when applicable.
Electronic Archiving
Both issuer and recipient must archive the CFE in electronic format for five years, ensuring integrity, traceability, and accessibility in case of audits or DGI requirements.
Frequently Asked Questions about Electronic Invoicing in Uruguay
Below are some of the most common questions about the Electronic Invoicing system in Uruguay.
How can I find out who are authorized electronic issuers or recipients?
The DGI’s e-Invoice Portal provides a public list of all authorized electronic issuers and recipients.
What is the CAE?
The CAE (Authorization for Issuance Certificate) is an XML file containing the numbering range approved by the DGI for each CFE type.
When must the CFE be sent to the DGI?
The CFE must be sent before it is delivered to the recipient or before goods are transported. For export operations, transmission must occur before physical delivery or notification to the National Customs Directorate.
What is the purpose of the advanced electronic signature?
It replaces the handwritten signature on invoices, certifies the issuer’s identity, and protects the integrity of the document, preventing modification or repudiation.
In what format are CFE issued?
CFE are issued in a standardized XML format defined by the DGI. Additional information may be included in the Adenda Zone, which is not transmitted to the DGI.
When can a CAE be requested?
Once the DGI authorizes the taxpayer as an electronic issuer, they may request the necessary CAE to issue their documents.
What is a daily report?
It is the consolidated summary of all CFE issued in a day, which must be sent to the DGI as part of the tax control process.
What is the graphical representation of a CFE?
It is the printed or PDF version of the electronic document, following the standardized format defined by the DGI and including a QR code containing the essential tax information.
Characteristics of e-Transport (e-Remito) in Uruguay
Uruguay’s Electronic Invoicing framework includes the e-Remito as the Comprobante Fiscal Electrónico (CFE) that documents the movement of goods within the national territory, whether or not there is an associated sale. Under the General Tax Directorate (DGI), this document ensures the legality and traceability of logistics movements, strengthening tax control and reducing audit risks.
The e-Remito is issued exclusively in digital (XML) format, with full legal and tax validity. Its purpose is not to certify value or taxes, but to support the physical transport of goods, ensuring transparency and security in every transfer.
Mandatory Use
Issuing an e-Remito is mandatory for all taxpayers who transport goods within Uruguay, including sales, internal transfers, consignments, returns, imports, exports, or shipments to third parties for repair or processing.
Mandatory Information
The e-Remito is generated in a standardized XML format, duly validated and authorized by the DGI. It must include at least:
- Issuer and recipient details (RUT and identification).
- Origin and destination addresses for the transfer.
- Carrier, vehicle, and driver identification where applicable.
- Description of goods (items, quantities, units, lots or serial numbers).
- Transfer start date and time.
- Reference to the source CFE (sale invoice), purchase order, or internal order if applicable.
Linkage with Other Documents
When an invoice exists, the e-Remito must reference the source CFE (type, series, and number). For partial deliveries, issue one e-Remito per dispatch. For returns, issue a return e-Remito; if there are price or quantity adjustments, add a Credit Note.
Frequently Asked Questions about e-Transport (e-Remito) in Uruguay
Below are some of the most frequently asked questions about e-Transport (e-Remito) in Uruguay.
What is the e-Remito?
It is a fiscal electronic document that records the physical transfer of goods within Uruguay. It does not certify payment or taxes but guarantees logistics traceability.
When must I issue an e-Remito?
For sales, internal transfers between warehouses or branches, consignments, returns, shipments to third parties for repair or processing, and import/export operations.
What is the difference between an Electronic Invoice and an e-Remito?
The invoice certifies the transfer of ownership and applicable taxes, while the e-Remito only supports the physical movement of goods.
What information must an e-Remito contain?
Sender and recipient details, origin and destination, carrier information, detailed description of goods, transfer start date/time, and—where applicable—references to invoices or orders.
How does the e-Remito relate to returns?
If goods are returned, a return e-Remito must be issued. If there are price or quantity adjustments as well, a linked Credit Note must be generated.
How long must e-Remitos be kept?
Archiving is required for at least five years by both issuers and recipients, ensuring availability for DGI inspections.
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