Do monotributistas have to issue electronic invoices (CFE)?

Uruguay universalized electronic invoicing: since 1/1/2025 practically every IVA (VAT) taxpayer must be an electronic issuer. Many monotributistas wonder whether this reaches them too. The short answer is no: Monotributo was explicitly left out of that obligation. Here we explain it in DGI's own words and clarify which receipts you still have to give.

The short answer

If you pay under Monotributo (BPS), you are not required to issue Electronic Fiscal Receipts (CFE). The general electronic-invoicing obligation reaches IVA (VAT) taxpayers, and Monotributo is a separate regime that DGI kept among the exceptions. You still have to document your sales with the receipts that correspond to your regime.

The general rule: almost all IVA taxpayers are electronic issuers

The universalization of electronic invoicing was completed by DGI Resolutions 2389/2023 and 2548/2023, which set 31/12/2024 as the final deadline for the remaining IVA taxpayers. DGI sums it up like this:

DGI — Universalization of electronic invoicing:

«a partir del 1/1/2025 serán emisores electrónicos todos los contribuyentes de IVA, incluso de IVA Mínimo»

In English: as of 1/1/2025 all IVA taxpayers will be electronic issuers, including those under minimum IVA

The exception that includes you: Monotributo

The same rule lists a few specific exceptions to that general obligation and, among them, expressly names Monotributo. DGI puts it like this:

DGI — Exceptions to the obligation:

«También mantienen la excepción los contribuyentes exonerados de impuestos administrados por la DGI por todas sus operaciones (excepto los usuarios directos e indirectos de zona franca), y los contribuyentes del Monotributo, del Monotributo Social Mides y del Aporte Social Único de PPL.»

In English: Also kept under the exception are taxpayers exempted from taxes administered by DGI for all their operations (except direct and indirect free-zone users), and Monotributo, Monotributo Social Mides and Aporte Social Único de PPL taxpayers.

So what receipt do I give as a monotributista?

Being outside the CFE obligation doesn't mean selling 'without paper'. As a monotributista you still have to document your operations with the receipts authorized for your regime. Confirm with BPS and DGI which one applies to your specific situation and how to obtain it, especially if you have premises or sell to other businesses.

Watch out if you change regime

The exception holds while you're a monotributista. If you leave Monotributo and become an IVA taxpayer (for example, a sole trader who exceeds the caps and moves to the general regime), then you do fall under the obligation to be an electronic issuer and must issue CFE from that moment. It's a change to keep in mind before you grow or switch activity.

When in doubt, confirm your case

Invoicing rules can have nuances depending on your activity. If you're unsure whether the obligation reaches you — or which receipt to issue — check your situation in DGI's online services (with your clave), with your accountant, or with an authorized invoicing provider before deciding.

• Electronic invoicing (CFE) in Uruguay: how it works
• The daily invoice report to DGI

Frequently asked questions

• Must a monotributista issue CFE? No: Monotributo is among the exceptions to the general electronic-invoicing obligation.
• Since when is it mandatory for IVA taxpayers? Since 1/1/2025, after the 31/12/2024 deadline set by Resolutions 2389/2023 and 2548/2023.
• Do I still have to give a receipt? Yes: you must document your sales with the receipts authorized for your regime. Confirm which one with BPS/DGI.
• And if I leave Monotributo and move to IVA? Then you do fall under the obligation to issue CFE from that moment.
• Can I move to electronic invoicing anyway? The rule frames it as an exception, not a ban; check your specific case with DGI or your provider.
• Could this change? DGI updates its rules; always verify the current information at the official source.

In short: a monotributista is not required to issue electronic invoices (CFE) — Monotributo was kept among the exceptions DGI set when it universalized the obligation for IVA taxpayers. But you do have to document your sales, and if one day you move to the IVA regime, the CFE obligation kicks in. When in doubt, confirm your situation with DGI and BPS.