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🇺🇾 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.

DateScopeObligation
2015+ProgressiveInitial rollout by category
OngoingAll businessesContinuous DGI authorization
CurrentFull mandatoryAll 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

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

3. Data Standards & Formats

A. Required Format

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

B. Document Types

CodeTypeDescription
111e-FacturaStandard invoice
112e-Factura ExportaciónExport invoice
113e-Nota DébitoDebit note
114e-Nota CréditoCredit note
121e-TicketConsumer 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

  1. RUT Registration: Obtain Uruguayan tax ID
  2. Certificate: Acquire DGI digital certificate
  3. XML Generation: Create schema-compliant document
  4. Submission: Send to DGI for CFE
  5. 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