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.

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

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

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

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

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

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.