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Public Uruguay Author: Ljubica Blagojević
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.
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Content accuracy validation date: 09.07.2026
Content accuracy validation time: 08:28h

The document explains the main rules for issuing and managing electronic tax receipts, including e-Invoices, e-Tickets, credit and debit notes, e-Export Invoices, e-Delivery Notes, e-Receipts, and contingency documents. It also clarifies how taxpayers can enter the electronic invoicing regime, either through the traditional procedure or the simplified access mechanism available through the eFactura Portal.

The FAQ confirms that electronic issuers must use authorized CFEs to document their operations and, after authorization, must transition to exclusive electronic documentation within the applicable deadline. It also explains requirements related to valid electronic certificates, updated taxpayer registration data, software for issuing CFEs, and dedicated email addresses for DGI, issuer-to-issuer, and technical communication.

The guidance also covers operational obligations such as sending CFEs to DGI in electronic envelopes, with each envelope containing up to 250 receipts, as well as rules for printed representations, online verification, daily reports, storage, contingency issuance, and communication with electronic recipients.

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