DGI: CFE and electronic tax receipts

Uruguay's electronic invoicing system

Uruguay's General Tax Directorate (Dirección General Impositiva, or DGI) rolled out the Electronic Tax Receipt (Comprobante Fiscal Electrónico, or CFE) system as part of its tax-modernization strategy. The system is mandatory for the vast majority of taxpayers.

Types of Electronic Tax Receipts (CFE)

e-Factura

• e-Factura: the primary document for operations between taxpaying businesses.
• Export e-Factura: for foreign sales.
• Contingency e-Factura: issued when the primary system is unavailable.

e-Ticket

• e-Ticket: for sales to final consumers (equivalent to a receipt).
• Contingency e-Ticket: backup version of the e-Ticket.

Credit and debit notes

• e-Credit note: for cancellations or returns.
• e-Debit note: for adjustments that increase the original amount.

e-Remito and e-Resguardo

• e-Remito: for the transport of goods.
• e-Resguardo: to document applied withholdings.

CFE system requirements

Mandatory data

• Issuer and receiver tax IDs (RUT).
• Legal business name.
• Fiscal address.
• Issue date and time.
• CFE type and number.
• Line-item detail of goods or services.
• Amounts, taxes, and totals.
• DGI authorization code (CAE).
• Validation QR code.

Digital signature

Every CFE must be digitally signed with a certificate issued by a Certificate Authority recognized by the DGI.

Uruguay's tax regime

VAT

Uruguay has two VAT rates:

• Standard rate: 22%.
• Minimum rate: 10% (essential goods).
• Exempt: exports, certain financial services, and education.

IRAE (corporate income tax on economic activities)

Companies pay IRAE on their profits. The general rate is 25%.

Withholdings

Withholding regimes apply to VAT and IRAE for specific transaction types and taxpayers.

Validation process

CFE lifecycle

1. Generation: the issuer creates the CFE with all required data.
2. Signature: the digital signature is applied.
3. Submission to DGI: the CFE is transmitted to the DGI.
4. Validation: the DGI validates and assigns the CAE.
5. Response: the DGI returns the CFE with its CAE.
6. Delivery: the issuer sends the CFE to the receiver.

Automation with Cedalio

CFE validation

• CAE verification: real-time validation against DGI.
• RUT check: verification of active taxpayers.
• Signature validation: verification of document integrity.
• Duplicate detection: identification of duplicated CFEs.

Withholding management

• Automatic withholding calculations.
• Generation of e-Resguardos.
• Reports for tax returns.

Accounting integration

• Purchase and sales ledgers.
• Reconciliation with bank statements.
• Audit-ready reporting.

Conclusion

Uruguay's CFE system is modern and efficient. Automating compliance lets companies focus on their business while staying aligned with DGI regulations at all times.