Fiscal subject related
Uruguay’s fiscalization system is based on the mandatory use of electronic fiscal documents, known as CFE – Comprobantes Fiscales Electrónicos. Within this system, the e-Receipt, or e-Ticket, is the main document used for B2C and final-consumer sales.
The e-Receipt replaces the traditional paper receipt and must be issued by taxpayers authorized as electronic issuers. It is generated by certified software in the XML format defined by the Uruguayan Tax Authority. The document must include mandatory fiscal data, such as issuer identification, document type, series and number, item details, totals, tax information, payment methods, and CAE authorization data.
Each e-Receipt must be digitally signed using an advanced electronic signature. This confirms the identity of the issuer, protects the integrity of the document, and ensures that the receipt cannot be altered after issuance. The receipt is also linked to an authorized numbering range through the CAE – Certificate of Authorization for Issuance.
Although the e-Receipt is an electronic document, customers usually receive a printed or graphical representation. This representation must include a QR code, which serves as a digital seal and allows verification of the fiscal document.
Corrections, returns, cancellations, and reductions of issued e-Receipts are not handled by deleting the original document. Instead, they must be documented through an e-Receipt credit note, while additional charges are handled through an e-Receipt debit note.
E-Receipts and related documents are generated, signed, transmitted, and stored according to the rules of the electronic fiscal document regime.
In practice, Uruguay’s e-Receipt model gives the Tax Authority stronger digital control over retail transactions, while retailers must ensure that their software can correctly issue, sign, number, report, and archive e-Receipts in compliance with the Tax Authority requirements.
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