FISCAL SOLUTIONS...

Key documents

General

i

The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

i

The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

i

The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 28.07.2026 | News: 21

Last document published on: 25.06.2026 | Documents: 12

Highlight

In Uruguay, POS applications does not require certification, communication with the Tax Authority (DGI) is online and two way.

Flag of Uruguay

Uruguay

In Uruguay, Communication with the Tax Authority follows a clearance-based electronic invoicing model and is two-way. Since Uruguay has a software-based fiscalization system, a digital certificate, the Certificate of Authorization for Issuance (CAE), must be acquired after obtaining the software. There are no specific hardware requirements, so retailers can use thermal printers or any other hardware equipment they choose.

Type of fiscalization: Software

Uruguay introduced the electronic fiscal document (CFE) regime in 2012. Uruguay has a software-based fiscalization system, where taxpayers issue electronic fiscal documents through the CFE system managed by the DGI.  A clearance-based electronic invoicing mechanism is used for two-way communication with the Tax Authority. POS applications does not require certification but  after acquiring the software, a digital certificate known as the Certificate of Authorization for Issuance (CAE) must be obtained.  Retailers are free to use thermal printers or any other hardware equipment they want because there are no hardware requirements. 

Latest news for Uruguay

See more
Uruguay's Tax Authority (DGI) intensifies controls against fraudulent invoices used to evade taxes, holding both issuers and users accountable. Penalties include financial fines of one to fifteen times the evaded tax, alongside potential criminal proceedings and public disclosures.
See news See news
Uruguay’s DGI updated FAQs on electronic fiscal receipts, confirming CFE version 25.2 availability and new validation rules effective June 30, 2026.
See news See news
Uruguay reduced IMESI tax on gasoline sold at eligible border-area service stations: 22% near Argentina and 34% near Brazil from July 1, 2026. The regime also covers stations 20–60 km from eligible crossings at 50% of the original benefit. The benefit applies only to end consumers paying in person with eligible local electronic methods; cash is excluded. For retailers, it affects POS, payment, and receipt documentation.
See news See news
Uruguay’s DGI published version 28 of its CFE FAQ, updating guidance for taxpayers, electronic issuers, software providers, and companies using the e-Factura system. The FAQ covers rules for issuing, sending, storing, verifying, printing, and reporting electronic tax receipts, including e-Invoices, e-Tickets, credit/debit notes, e-Export Invoices, e-Delivery Notes, e-Receipts, and contingency documents.
See news See news
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.
See news See news
A new CFE Format version 25.2 has been published, available for testing now. It goes live on June 30, 2026, with new validations for zones F and K. Taxpayers and software providers must prepare their systems accordingly.
See news See news

Most important documents for Uruguay

See 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.

See news See news

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

See news See news

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.

See news See news
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.
See news See news
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.
See news See news
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.
See news See news

Want to see updates for Uruguay?

Subscribe now!