Invoicing in Uruguay: what it is, what it's called, and how to issue your invoices (CFE)

Every time you sell a product or provide a service, you have to leave a record: that's invoicing. The invoice is the document that backs the transaction before your client and before the DGI (the tax office). In Uruguay, invoicing is no longer paper: today it's done electronically. Here's what it is, what it's called, whether you're required to do it, your options, and the services that help.

What an invoice is — and what it's called in Uruguay

In Uruguay, electronic invoices are called Comprobantes Fiscales Electrónicos (CFE — “electronic fiscal documents”). It's a digital document, with the same legal validity as paper, that backs your sales and services before the DGI. It's not a single type: the régime includes the e-Factura (when you invoice a company or taxpayer), the e-Ticket (sales to final consumers), credit and debit notes (to adjust documents), the e-Remito and the e-Resguardo. The system was created by DGI Resolution No. 798/012.

Are you required to? It depends on your régime

The golden rule: electronic invoicing is mandatory for VAT taxpayers since 2025. Monotributistas are exempt.

«A partir del 1/1/2025 serán emisores electrónicos todos los contribuyentes de IVA, incluso de IVA Mínimo, con algunas excepciones puntuales.»

In English: From 1/1/2025, all VAT taxpayers, including Minimum VAT, will be electronic issuers, with some specific exceptions.

What it means to be an “electronic issuer”

An “electronic issuer” isn't just anyone who invoices: it's whoever the DGI has expressly authorized to document their operations with CFE. The definition is in the resolution that created the régime.

«Es emisor electrónico el sujeto autorizado por la Dirección General Impositiva para documentar operaciones, mediante CFE.»

In English: An electronic issuer is the party authorized by the Dirección General Impositiva to document operations by means of CFE.

Issuing CFE takes more than wanting to: you must get authorized by the DGI. In practice, the path is:

• Get a valid digital-signature certificate.
• Choose invoicing software or a provider authorized by the DGI (or build your own).
• Apply and pass the Application, Certification and Resolution stages with the DGI.
• Once authorized, request the Issuance Authorization Certificates (CAE) and start issuing.

Your options for issuing

You have three paths. The most common for a small taxpayer is hiring an authorized provider, who supplies the software and the DGI connection for a monthly fee (some have free plans for a few documents). The second is building your own system — for larger companies or technical teams. And the third: take advantage of the DGI benefits for small taxpayers. The DGI refunds a monthly tax credit to those who adopt electronic invoicing.

For taxpayers of lower economic capacity, the DGI refunds a monthly tax credit for using electronic invoicing — designed so the cost isn't a barrier.

«El monto máximo de la devolución (crédito) es 80 UI mensuales convertidas al 1º de enero.»

In English: The maximum amount of the refund (credit) is 80 UI per month, converted as of January 1.

Services that help you invoice

Several providers offer electronic invoicing in Uruguay — from simple plans for sole traders to enterprise solutions. Some examples:

• Bill (bill.uy)
• Memory / Siigo (memory.com.uy)
• Uruware — mifactura.uy
• Fixed (fixed.uy)
• Datalogic
• Gosocket
• Edicom

The most common CFE types

In short: invoicing means documenting what you sell, and in Uruguay that's electronic (CFE). If you're a VAT taxpayer, you're required; if you're a monotributista, you're exempt. To issue, you get authorized as an electronic issuer — usually through a provider — and if you're small the DGI gives you a credit. Want to know which taxes and deadlines apply to your case? Tributo builds your calendar. And always verify on the official DGI portal before hiring.