The daily invoice report to DGI (Resolution 798/012)

If you're an electronic issuer (you issue e-Factura or e-Ticket), there's an obligation many don't know about because it happens 'by itself': every day your invoicing system sends DGI a summary of all the receipts you issued. It's called the daily report (reporte diario), and it's in numeral 20 of Resolution 798/012. Here's what it is, when it's sent and what to watch so you don't fall behind.

What is the daily report?

A CFE (Comprobante Fiscal Electrónico) is the electronic invoice or ticket you issue; a CFC is the contingency receipt used when the system can't issue online. The rule requires that, on top of issuing each receipt, your system sends DGI a consolidated summary of everything issued that day. The resolution puts it like this:

Numeral 20 of DGI Resolution 798/012:

«todo emisor electrónico deberá generar automáticamente y enviar a la Dirección General Impositiva, un reporte diario consolidado incluyendo un detalle de los CFE y los CFC, emitidos en el día»

In English: every electronic issuer must automatically generate and send to the DGI a consolidated daily report including a detail of the CFE and CFC issued during the day

When is it sent? The deadline

The daily report must be sent within the first 18 hours of the business day following the operation. In other words: what you invoice today is reported to DGI by the morning of the next business day at the latest. The report details the CFE and CFC by type and date, the branch and the numbering used (including cancelled receipts).

Relax: it's sent automatically

The good news: you don't have to assemble or send anything by hand. The report is generated and electronically signed by your invoicing software — your authorized provider's or your own solution — and transmitted to DGI for you. Your job is simply to invoice; the system handles the report. That's why many people don't even know it exists.

What if the connection to DGI fails?

It can happen that one day there's no communication with DGI. The rule foresees this: you keep invoicing normally (you can use contingency receipts, CFC), and the report is sent once the connection is restored. Your operation isn't blocked:

The same resolution clarifies:

«Cuando se verifiquen exclusivamente fallas en la comunicación con la Dirección General Impositiva, se deberá proceder al mencionado envío una vez superada la misma; sin perjuicio de continuar documentando las operaciones mediante los correspondientes CFE.»

In English: When there are exclusively communication failures with the DGI, the mentioned report shall be sent once the failure is overcome; without prejudice to continuing to document operations through the corresponding CFE.

In plain terms: even if DGI is unavailable, you keep issuing your receipts; sending the report catches up as soon as the failure is resolved. The key is that no reports are left unsent.

What happens if it isn't sent?

If your system stops sending daily reports (e.g. it was misconfigured or a failure went unresolved), DGI detects it and notifies you of non-compliance for the missing dates. Those can complicate procedures — like getting an up-to-date single certificate — and lead to penalties. So it's worth checking now and then.

How to know you're up to date

Two ways: ask your electronic-invoicing provider whether all your daily reports are being sent and accepted, and check DGI's online services (with your clave) for non-compliance notices. If unreported dates appear, your provider can resend them.

• Electronic invoicing (CFE) in Uruguay: how it works
• How to become an electronic issuer, step by step

Frequently asked questions

• Do I have to send the report myself? No: your invoicing software generates and sends it automatically.
• What's the deadline? Within the first 18 hours of the business day following the operation.
• What does it include? A detail of the CFE and CFC issued that day, by type, date, branch and numbering (including cancelled ones).
• What if I didn't invoice anything one day? Check with your provider; generally the day's situation is still reported per your setup.
• And if the DGI connection drops? You keep invoicing and the report is sent once the failure is resolved.
• Does this apply if I invoice very little? It applies to every electronic issuer, regardless of volume.

In short: the daily report is an automatic send your system makes to DGI with everything you invoiced, within 18 hours of the next business day. It needs no manual action, but it's worth checking every so often that it's going out, so you don't pile up non-compliance. When in doubt, confirm with your provider and DGI.