Uruguay’s e-Receipt, or e-Ticket, is the main electronic fiscal document used for B2C and final-consumer sales under the country’s mandatory fiscalization system. It must be generated by certified software, digitally signed, linked to CAE-authorized numbering, verifiable through a QR code, and properly transmitted, stored, corrected, and archived according to Tax Authority rules. Uruguay’s f... Read more

Uruguay uses a software-based fiscalization system based on electronic fiscal documents, known as CFE, administered by the Tax Authority. Most VAT taxpayers must issue fiscal documents electronically, using certified software that generates XML documents, applies digital signatures, manages CAE numbering authorization, and communicates electronically with the Tax Authority. Before issuing documen... Read more

In Uruguay, certification applies to the software used to issue e-Receipts and other electronic fiscal documents, not to the POS application itself. Before production use, the software must pass testing and homologation with the Tax Authority to prove that it can generate XML documents, apply digital signatures, communicate with the TA, process responses, and support compliant fiscal operations. I... Read more

The Tax Authority has launched the third phase of its e-Invoice project, introducing a web-based testing application for businesses to simulate electronic invoices. This phase enhances testing and familiarization with the e-Invoice process ahead of mandatory implementation. The Tax Authority (Public Revenue Office) has launched the third phase of its e-Invoice project, marking another step toward... Read more

The BIR (Bureau of Internal Revenue) clarified that digital services consumed in the Philippines are generally subject to 12% VAT, including services supplied by nonresident providers. NRDSPs must register and file VAT returns, while Philippine business buyers must withhold and remit VAT under the reverse charge mechanism in B2B cases. The circular confirms that nonresident digital service provide... Read more

Businesses may need to account for GST on free gifts or samples if input tax was claimed and the value exceeds the relevant threshold. For gifts, output tax is required when the total cost to the same recipient for the same occasion is more than $200, excluding GST; no output tax is needed if the value is $200 or less or input tax was not claimed. Special rules apply to vouchers, bundled free item... Read more

The document gives a general and fiscalization overview of Uruguay, as well as valid fiscal documents obligatory to use in this country. Read more

It is a detailed reference document that aims to define the full set of legal, regulatory, technical, and procedural requirements for operating in a fiscal environment. It covers every compliance obligation necessary for POS systems, retailers, and software developers. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, registration process and the applicable laws and regulations. Read more

The purpose of this document is to emphasise the most important fiscalization characteristics in Uruguay and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration. Read more

This document compares the fiscalization systems of Uruguay and Brazil, explaining their legal basis, electronic fiscal document models, certification requirements, Tax Authority communication, reporting obligations, audits, penalties, and key operational differences for retailers. Read more