e-invoicing for most businesses since 2019
Mandatory electronic invoicing by certain taxpayers was commenced by the Directorate General of Taxes DGI in 2012 and has been rolled out to many taxpayers since. It is now obligatory for all enterprises with a tax revenue above UYU 305,000 (approx. €6,000 or $7,200)
Monitor VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting.
CFE e-invoicing
Uruguay operates e-invoices via the DGI’s portal, CFE (Comprobantes Fiscales Electrónicos). Taxpayers must first apply for invoice batch authorisation code, CAE (Issuance Authorization Certificates / Constancia para Autorización de Emisión). The CFE then validates the data, and creates approved e-invoices in XML based on data fed through https from accounting and ERPs. The approved invoice is then automatically sent to the customer with a unique digital signature. It may be sent in paper form, too, must must include a QR Code with invoice approval details.
Central and South America e-invoicing
| Country | Date | Comments (click for details) |
| Argentina | 2003 | e-Factura Electronic Authorization Code system |
| Bolivia | Dec 2021 | SFE Pre-clearance model |
| Brazil | 2005 | Nota Fiscal Electronic NF-e |
| Chile | 2001 | DTE tax invoice |
| Colombia | Nov 2020 | e-invoice CUFE |
| Costa Rica | 2018 | Pre-clearance |
| Dominican Republic | 2024 | Mandatory e-invoicing phased introduction |
| Ecuador | 2014 | SFEP VAT e-invoicing |
| El Salvador | 2022 | Pre-clearance e-invoicing law passed |
| Guatemala | 2019 | e-invoice FEL |
| Mexico | 2011 | Pre-clearance e-invoice CFDI |
| Panama | 2021 | SFEP VAT e-invoicing with third-party agent required |
| Paraguay | 2022 | Marangatú, a pre-clearance e-invoice system started 1 Jan 2022 |
| Peru | 2010 | Pre-clearance invoice; requirement for approved e-invoice agent |
| Uruguay | 2019 | CFE pre-clearnance e-invoicing |
