Uruguay
UYUruguay's tax authority (DGI) runs the e-Factura regime of comprobantes fiscales electrónicos (CFE), signed electronic tax documents issued by authorised electronic issuers, which since 2025 covers all VAT taxpayers with limited exceptions; it is national and not linked to Peppol.
Guide reviewed .
Invoicing and electronic documents
Comprobantes fiscales electrónicos (CFE)
Tax documents generated and electronically signed by an authorised electronic issuer under Decreto 36/012. The e-Factura is used between taxpayers and the e-Ticket for final consumers, each with credit and debit notes; the DGI may define other types, and electronic resguardos are covered too. Uruguay does not use Peppol.
Electronic documents with an advanced electronic signature, in the DGI's CFE format · Official source: IMPO · Decreto 36/012, electronic tax documentation
e-Factura portal
The DGI's portal for the regime, with CFE verification, the list of authorised issuers, contingency rules and technical documentation. Issuers request an e-Factura user and pass testing or homologation through it.
DGI web portal and services · Official source: DGI · e-Factura portal
In Uruguay the CFE is the legal tax document, and the DGI authorises each issuer and its numbering ranges. A provider from the DGI's register of enabled providers gives a simplified homologation route; see the DGI's entry guide. Uruguay has no Peppol Authority, and a Peppol document does not replace a CFE.
The obligation has covered all VAT taxpayers since 2025, so first check whether one of the listed exceptions applies; see who must be electronic issuers. The earlier phase-in dates and later decrees and resolutions are on the e-Factura portal. They could not be read automatically during this review.
Legal guide
B2B and B2C · CFE
MandatoryFrom 1 January 2025 all VAT taxpayers, including IVA Mínimo taxpayers, are electronic issuers. The exceptions include taxpayers whose only activity is agricultural with income below 4 million UI, those whose only activity is adding value in building construction, non-resident income tax taxpayers, taxpayers exempt from all DGI-administered taxes (except free zone users), and Monotributo taxpayers.
Official source: DGI · who must be electronic issuersDelivery and storage
In forceIssuers must send CFE electronically to electronic receivers, and give non-electronic receivers a printed representation unless the DGI provides otherwise. CFE must be kept electronically for the tax limitation period. For each CFE type the DGI issues an electronically signed authorisation setting the authorised numbering range.
Official source: IMPO · Decreto 36/012, electronic tax documentationEntering the regime
Three stepsChoose a software provider (the DGI publishes lists, including a register of enabled providers that allows simplified entry), obtain a digital certificate, and request an e-Factura user in a testing, homologation or simplified homologation role.
Official source: DGI · guide to entering the e-invoicing regime
Timeline
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CFE regime decree
Decreto 36/012 regulated electronic tax documentation under Ley 18.600; it was published on 22 February 2012.
Official source: IMPO · Decreto 36/012, electronic tax documentation -
All VAT taxpayers are electronic issuers
The obligation extends to all VAT taxpayers, including IVA Mínimo, with limited exceptions.
Official source: DGI · who must be electronic issuers
Peppol in Uruguay
- Directory participants
- 1
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- CrossIndustryInvoice1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.