URUGUAY-DGI

Uruguay DGI CFE Fiscal Receipts 2014+.

Definition

Uruguay CFE types: e-Factura (101 B2B), e-Boleta (111 B2C), e-Ticket (101 cash register ticket), e-Nota Credito (102), e-Nota Debito (103), e-Resguardo (124, withholding documents). Uruguay-specific XML CFE format (similar to SEE Chile inspiration). e-Token signature FEU (Firma Electronica Uruguay) certificate. Real-time DGI WebService validation. CAF (Constancia Autorizacion Folios) assigned. Phased mandate: Group 1 2014 (>UI 4M), Group 2 2015, Group 3 2016, Group 4 2017, ~all IVA taxpayers by 2020. IVA 22% standard highest rate in LATAM.

Origin

Uruguay DGI organic 1937 ; Resolucion DGI 798/2012 CFE framework ; 2014 deployment Phase 1 ; phased rollout 2014-2020 ; ~95000 CFE enterprises 2024.

Example in context

ANCAP (Uruguay state oil company) issues B2B invoices to fuel distributors via DGI e-Factura: signed XML CFE 101 e-Token FEU, IVA 22% standard, DGI validation ~2 sec, Oracle ERP integration.

Related terms

• Argentina AFIP — Mercosur neighbour.