🇺🇾 Uruguay - E-Invoicing Specifications (DFE / CFE)

Status: 🟢 Mandatory | Active for all businesses Authority: DGI (Dirección General de Impuestos) Platform: DGI Electronic Invoice System (DFE)

1. Context & Overview

Uruguay has mandatory e-invoicing (documento fiscal electrónico - DFE) through DGI. The system follows a Clearance Model requiring e-ticket (CFE) authorization. Progressive implementation began in 2015.

Date	Scope	Obligation
2015+	Progressive	Initial rollout by category
Ongoing	All businesses	Continuous DGI authorization
Current	Full mandatory	All transaction types

2. Technical Workflow (CFE Authorization)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Sign & Request CFE| Cert[Digital Certificate]
    Cert -->|3. Submit to DGI| DGI[DGI Platform]
    
    DGI -->|4. Validation| V[Schema + Rules]
    V -->|5. Generate CFE| CFE[e-Ticket]
    
    DGI -->|6. Return CFE + XML| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML + CFE| DB[Archive]

🧱 Key Components

CFE (Comprobante Fiscal Electrónico): Electronic fiscal voucher (e-ticket)
RUT (Registro Único Tributario): Tax ID
Digital Certificate: DGI-approved
e-Ticket: Authorization document

3. Data Standards & Formats

A. Required Format

XML Format: DGI schema
Encoding: UTF-8
Digital Signature: Required

B. Document Types

Code	Type	Description
111	e-Factura	Standard invoice
112	e-Factura Exportación	Export invoice
113	e-Nota Débito	Debit note
114	e-Nota Crédito	Credit note
121	e-Ticket	Consumer receipt

C. Critical Data Fields

RUT: Tax ID (12 digits)
IVA: VAT (22% standard)
CFE: Authorization number
Tipo CFE: Document type code

4. Business Model & Compliance

A. Workflow

RUT Registration: Obtain Uruguayan tax ID
Certificate: Acquire DGI digital certificate
XML Generation: Create schema-compliant document
Submission: Send to DGI for CFE
Delivery: Send invoice + CFE to buyer

B. Archiving

Retention: 5 years
Format: Original XML + CFE

5. Implementation Checklist

RUT Registration: Obtain Uruguayan tax ID
Digital Certificate: Acquire DGI certificate
XML Engine: Build DGI schema generator
Signature Integration: Implement signing
DGI API: Connect to web services
CFE Processing: Handle e-ticket responses

6. Resources

DGI Portal: Dgi.gub.uy
E-Invoicing Section: CFE Uruguay