Uruguay DGI Electronic Invoicing (CFE)
DGI-validated CFE for Uruguayan operations. Comprobantes Fiscales Electrónicos, IVA, IMEBA, and Mercosur preferential trade.
What Uruguay DGI requires
Uruguay's DGI (Dirección General Impositiva) uses CFE (Comprobantes Fiscales Electrónicos) as the mandatory invoicing standard. Taxpayers must operate in one of the authorized modes and maintain XML archives per DGI retention rules.
Document types and flows
- eFactura (B2B)
- eTicket (B2C)
- eRemito (shipping documents)
- eResguardo (retention certificates)
- Credit notes and debit notes electronic
- Export documentation for Mercosur preferential trade
Uruguayan specifics
- IVA (22% general, 10% reduced)
- IMEBA (Impuesto a la Enajenación de Bienes Agropecuarios)
- Free trade zone (zona franca) workflows
- Mercosur preferential trade certificates