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 documents in production, taxpayers must become authorized electronic issuers by registering with the TA, obtaining the required certificate and CAE authorization, and passing testing and homologation.
Uruguay’s Fiscalization System: A Software-Based Electronic Fiscal Document Model
Public
Uruguay
Author: Ivana Picajkić
Category:
Fiscal subject related
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Content accuracy validation date:
16.06.2026
Content accuracy validation time:
10:16h
Uruguay uses a software-based fiscalization system built around electronic fiscal documents, known as CFE – Comprobantes Fiscales Electrónicos. The system is administered by the Uruguayan Tax Authority, Dirección General Impositiva (DGI).
Uruguay’s model focuses on certified issuing software, XML documents, digital signatures, document numbering authorization, and electronic communication with the Tax Authority.
The system was introduced in 2012 and gradually expanded over time. By 2024 and 2025, Uruguay reached the final phase of implementation, making the electronic fiscal document regime broadly mandatory for VAT taxpayers. This means that most VAT taxpayers must issue fiscal documents electronically instead of using traditional paper receipts or invoices.
For B2C sales, businesses issue an e-Receipt (e-Ticket). For B2B transactions, they issue an e-Invoice (e-Factura). Other document types include electronic credit notes, debit notes, and delivery notes.
The fiscal software generates the document in the official XML format defined by the Tax Authority. The document must include mandatory fiscal data, such as issuer information, document type, series and number, item details, tax information, totals, and payment data. It is then signed with the issuer’s digital certificate.
A digital certificate works as the electronic signature of the issuer. It confirms the issuer’s identity and protects the integrity of the document. In addition, businesses must obtain CAE – Certificate of Authorization for Issuance, which authorizes the numbering range for electronic fiscal documents.
Communication with the Tax Authority is electronic and two-way. The taxpayer’s software sends fiscal documents to the TA through web services in XML format. The TA validates the document structure, digital signature, numbering, mandatory fields, and other fiscal data. The Tax Authority then sends back acknowledgements, acceptance or rejection responses, and status messages.
Before issuing electronic fiscal documents in production, a taxpayer must become an authorized electronic issuer. This includes registering with the TA, using compliant software, obtaining a digital certificate and CAE authorization, and passing the required testing and homologation process.
In summary, Uruguay’s fiscalization system is a modern digital model based on certified software, electronic fiscal documents, XML communication, digital signatures, CAE numbering authorization, and direct interaction with the Tax Authority. For retailers, the main requirement is to use compliant software capable of issuing, signing, transmitting, reporting, and archiving fiscal documents according to TA rules.
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