How to start invoicing electronically (e-Factura) in Uruguay
Electronic invoicing is now mandatory for IVA taxpayers. We show how to become an electronic invoicer step by step, the digital certificate and the simplified route — with official sources.
If you invoice, you now have to issue electronic fiscal receipts (CFE). It sounds technical, but the process is quite streamlined, and for the smallest there's a simplified route. Here's how to become an electronic invoicer without getting lost.
Who must be an electronic invoicer
The regime was universalized: in recent years all IVA taxpayers, even those on IVA mínimo, became electronic invoicers, save for specific exceptions. In practice, if your activity issues invoices with IVA, it applies to you. The official portal is eFactura DGI:
DGI — eFactura (official portal)https://www.efactura.dgi.gub.uy/Two routes: own development or a provider
You can implement your own technical solution (more for companies with systems) or, much simpler for an entrepreneur, contract a registered provider:
Per the DGI:
«Si se contrata un proveedor inscripto en el 'Registro de Proveedores Habilitados', podrá ingresar al régimen mediante un mecanismo simplificado y acceder a beneficios fiscales.»
In English: If you contract a provider listed in the 'Register of Authorized Providers', you can enter the regime via a simplified mechanism and access fiscal benefits.
DGI — Guide to entering Electronic Invoicinghttps://www.gub.uy/direccion-general-impositiva/guia-ingreso-facturacion-electronicaThe digital certificate
To sign your receipts you need a digital certificate. Where to get it:
On the certificate:
«Se obtiene en la Red de Cobranzas ABITAB, en la Administración Nacional de Correos, o en ANTEL.»
In English: It is obtained at the ABITAB collection network, the National Postal Administration, or ANTEL.
DGI — Guide to entering Electronic Invoicinghttps://www.gub.uy/direccion-general-impositiva/guia-ingreso-facturacion-electronicaThe steps, in order
Broadly, entering the regime goes like this:
- Get your eFactura user in the DGI online services (user request).
- Get the digital certificate (Abitab, Correo or Antel).
- Choose how you'll issue: a registered provider (simplest) or own development.
- File the application and get enabled as an electronic invoicer with the DGI.
Benefits for the smallest
Good news for entrepreneurs: lower-economic-capacity taxpayers get fiscal benefits for adopting electronic invoicing (e.g. support helping cover the cost of adopting it). It's worth checking before you start:
DGI — Fiscal benefits for lower-economic-capacity taxpayershttps://www.efactura.dgi.gub.uy/principal/ampliacion_de_contenido/factura-electronica-beneficios-fiscales-para-contribuyentes-de-menor-capacidad-economicaAt a glance
| Question | Answer |
|---|---|
| Who issues CFE? | IVA taxpayers (with exceptions) |
| Simple route? | Contract a registered provider |
| What do I need? | eFactura user + digital certificate |
| Any support? | Yes, for lower economic capacity |
In short: becoming an electronic invoicer means getting the user, the certificate and, easiest, leaning on a registered provider — with benefits if you're small. See our electronic invoicing (CFE) post for the overview and verify the steps with the DGI.