< Back to E-Invoicing Overview
Uruguay has fully implemented mandatory e-invoicing as part of its digital tax transformation strategy. The country requires businesses to issue electronic invoices for all taxable transactions, integrating them into the national tax system for real-time validation.
The widespread use of e-invoicing in Uruguay has streamlined tax reporting, improved financial transparency, and enhanced operational efficiency for businesses of all sizes. The government has mandated electronic invoicing to ensure compliance and facilitate automation.
Regulatory authority
The General Tax Directorate (DGI) oversees Uruguay’s e-invoicing system.
E-invoicing requirements
Since 2022, all businesses must issue electronic invoices for B2B, B2C, and B2G transactions.
Accepted invoice formats
Invoices must be issued in XML format, in compliance with Uruguay’s Factura Electrónica standard.
Transmission channels
Invoices must be submitted through the DGI system before being sent to customers or government agencies.
Digital signatures
Digital signatures are required for authentication and fraud prevention.
Archiving requirements
Invoices must be archived for at least five years in compliance with tax laws.
How B2B e-invoicing works in Uruguay
Businesses generate invoices in XML format and submit them through the DGI platform for validation before issuing them to customers.
How B2G e-invoicing works in Uruguay
Government suppliers must submit invoices through the DGI platform to comply with procurement regulations.
Ready to get started?
Schedule a consultation to explore the benefits of e-invoicing.
