Uruguay
Live since August 2012
Mandate Overview
The mandate
Uruguay was an early Latin American mover, with the Dirección General Impositiva (DGI) launching mandatory e-invoicing as the Comprobante Fiscal Electrónico (e-CFE) from August 1, 2012 for the largest taxpayers, then phasing through more than a decade to reach universal coverage of all VAT-registered businesses by 2024. The regime is a true clearance model: every e-CFE must be digitally signed by the issuer and authorized by DGI through real-time online validation, receiving a unique authorization code before delivery to the buyer.
Timeline
Key milestones
e-CFE mandatory for largest taxpayers (Phase 1)
Phased extension to additional large taxpayer categories
Mandate extended to small and medium taxpayers
Universal coverage of all VAT-registered businesses
Flowie Coverage
How Flowie supports Uruguay
Flowie generates e-CFE XML documents ready for DGI clearance. Local certification partners are typically required for digital signature provisioning, DGI integration, and the e-CFE authorization-acknowledgment cycle.
FAQ
Common questions
When does Uruguayan e-CFE apply to my company?
How does DGI authorization work in real time?
Ready for Uruguay?
Flowie keeps you compliant, automatically.