This webinar examines the shift towards real-time data exchange, its implications for recording transactions, and how fiscalization now serves as a source of actionable business intelligence for both businesses and regulators.  Agenda: Introduction: Evolution of Fiscalization - From Compliance to Data PlatformsThe Beginning: Fiscal Printers and Early SystemsLimitations of Traditional Fis... Read more

The purpose of this document is to describe how electronic invoices are handled in Uruguay. This document explains e-Invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Uruguay. 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

This document explains the legal and technical treatment of e-Receipts/e-Tickets in Uruguay, including when they must be issued, their role in the CFE system, required XML structure, digital signature, CAE authorization, QR-based representation, and use for B2C/final-consumer transactions. Read more

Fiscal law (Decree No 36-2012) of Uruguay is the legal basis for Uruguay’s electronic fiscal documents, including e-Invoices for transactions between taxpayers and e-Tickets/e-Receipts for final-consumer transactions. Read more

Resolution No. 2389/2023 is about the universalization of Uruguay’s electronic tax receipt system (CFE) and sets the mandatory schedule for VAT taxpayers to become electronic issuers under Decree No. 36/012. Read more

Resolution No. 2548/2023 extends Uruguay's deadline for VAT taxpayers to join the CFE electronic tax receipt system, requiring electronic issuance upon registration or reactivation thereafter. Read more

The document outlines the official CFE electronic tax receipt format in Uruguay, detailing structure, required fields, XML zones, printing rules, and validation tables for various electronic fiscal documents. Read more

This document is a DGI functional/technical document that defines the format of the Certificate of Authorization for Issuance of CFE (CAE) in Uruguay. Read more