July 1, September 1 and December 1 are the deadlines set by the DGI for joining the electronic system. Companies that must do so have been notified individually and informed of their adaptation deadline date. In addition, all taxpayers wishing to do so may become voluntary issuers of CFE. In any of these cases, the process is as follows:
Application to the DGI for inclusion in the electronic billing regime. When this request is made voluntarily, it may be done at any time. Otherwise, the application must be submitted within the terms set by the DGI for each company. During this procedure, taxpayers undergo a series of trials and checks are carried out to certify that they meet the legal requirements.
Once the applicants are assessed, they enter a certification phase. Again, they must successfully pass a series of tests before the DGI publishes a resolution authorizing the taxpayer to issue CFE as of a certain date.
The final step is the production phase. The company starts to operate as a CFE recipient and has a 4 month deadline to fully adapt to the electronic invoicing (issuance) regime. As of this point, taxpayers may no longer use paper in their business operations.
Rolling out e-invoicing brings a great number of advantages for companies. It slashes the economic costs of paper, printing, distribution and storage, while speeding up procedures and boosting productivity. In addition to this, the government in Uruguay allows a series de tax benefits, regulated by Decree 324/011 and Resolution 3.122/012, for those taxpayers joining the electronic scheme.
CFE issuing solution
Once the DGI approves the taxpayer’s application to operate in the CFE regime, they can start to issue e-invoices through a specialist provider. EDICOM has developed a purpose-built e-Invoicing Platform, adapted to the requirements set by the legislation. This solution automates the creation, sending, submission for tax purposes and safekeeping of the documents.