FISCAL SOLUTIONS...

Key documents

General

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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

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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

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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: 03.09.2026 | News: 25

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

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Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.

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Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.

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The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed.
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A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.

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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.
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Uruguay’s DGI updated FAQs on electronic fiscal receipts, confirming CFE version 25.2 availability and new validation rules effective June 30, 2026.
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Most important documents for Uruguay

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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.

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

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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.

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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.
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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.
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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.
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