E-invoicing mandate — Uruguay
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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1/1/2025
Uruguay · between businesses in force
Since this date every person liable to VAT — including those under the minimum VAT regime — must be registered as an electronic issuer; anyone newly registering is obliged from registration onwards. The deadline was originally 1 May 2024 and was postponed by eight months.
Exempt are purely agricultural businesses with an annual turnover below 4.000.000 UI, payers under the Monotributo, those fully exempt from the taxes administered by the tax authority, and persons liable to the non-resident income tax.
Legal basis: DGI, Resolución 2548/023 (Decreto 36/012 de 8 de febrero de 2012) · Last reviewed: 10/27/2026
Platforms and authorities
DGI · CFE
What Invoiceflair can do — Uruguay
Read and convert only: CFE Uruguay
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.