General information
| Country | Continent | Country Code | Capital | Area sq. km | Population |
|---|---|---|---|---|---|
| Uruguay | S. America | .uy | Montevideo | 176,215 | 3,426,260 |
| Real GDP P/C $US | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| 22,800 | 17,690 | 19,900 | 18.55 | 137 | 85 |
Page last updated: 2026
Authority
Dirección General Impositiva (DGI)
Av. Daniel Fernández Crespo 1534
Web: https://www.gub.uy/direccion-general-impositiva/home
About
Uruguay VAT taxpayers must issue electronic fiscal documents (CFE – Comprobantes Fiscales Electronicos). CFE are created in XML, digitally signed with a certificate, and require CAE authorization certificate (Certificado de Autorización de Emisión). This obligation has been gradually introduced since 2012. Digital certificate verifies the electronic issuer’s identity and maintains the integrity of the electronic fiscal document. Taxpayers must send CFE to the DGI through web services, where CFE are validated and either accepted or rejected.
Depending on the recipient of the CFE, these are divided into e-Factura (B2B) or e-Tickets (B2C) and their related credit and debit notes. Additional variants apply when the workflow changes, especially in remittance and export scenarios (E-Factura de Exportacion and e-Remito).
When the system cannot be used (for example, due to power outages, internet connection failures, etc.), the taxpayer must document its transactions using pre-printed receipts called “Contingency Tax Receipts.” Once the contingency has been resolved, the electronic issuer must send the information to the DGI (Direccion General Impositiva – General Directorate of Taxation).
In Uruguay, the electronic invoice issuance flow operates on a clearance model supervised by the DG. The core lifecycle involves generating an XML document, applying a digital signature, validating it via the DGI, delivering it to the buyer, and archiving the records.
To legally issue B2C e-Tickets in Uruguay, businesses must complete the following mandatory steps:
1. Registration: The taxpayer must be registered with the DGI with an RUC (Tax Identification Number).
2. Digital signature: Each fiscal electronic dociment must obtain a digital signature issued by an accredited provider in Uruguay.
3. SW certification: Taxpayer must use DGI-certified invoicing software (XML format).
4. Authorization: For every document ask from the DGI for the authorisation, request and receive a CAE (Certificado de Autorización de Emisión) sequentially number. It can be obtained through the ABITAB Collection Network, the National Postal Administration , or ANTEL .
5. Transmit the issued documents to the DGI’s servers in real-time or within mandated batch deadlines.
Steps in the e-Factura issuance:
– Generation: The seller generates an e-Factura using certified software or an approved web-based platform.
– Validation: The invoice is then submitted to the DGI for validation and approval. The DGI checks the invoice for compliance with tax laws and regulations, and if there are no errors, it issues an electronic signature, which confirms the validity of the invoice.
– Delivery: The approved invoice is then transmitted to the buyer, who receives it in their chosen format, such as email, web portal, or integrated directly into their accounting system.
– The buyer can verify the authenticity of the invoice by checking the electronic signature and the information contained in the invoice, such as the supplier’s tax ID, the invoice number, and the amount.
– The buyer can then approve or reject the invoice and make payment to the seller.
– Both the issuer and the buyer must electronically store the verified CFE for a mandatory period of 5 years
Invoice verification is possible on the website: https://www.efactura.dgi.gub.uy/.