Complete Guide to Implement Electronic Invoicing in Uruguay Without Errors (According to the DGI)

Uruguay continues moving toward the full adoption of the electronic invoicing regime, establishing a regulated and gradual process for taxpayers to join the Electronic Tax Receipt (CFE) system.
Although the regulations are clear, in practice many companies still face technical challenges, configuration errors, and difficulties during the certification process, which can prevent the correct issuance of their documents.

In this guide, we clearly and systematically explain the official steps defined by the Dirección General Impositiva (DGI) and the key recommendations to achieve a successful implementation, based on the “Electronic Invoicing Entry Guide” published on its official portal.

1. Verify the Prerequisites

Before starting the adoption of the CFE system, the DGI requires taxpayers to comply with certain basic requirements:

• Be registered with the DGI with a valid RUC and active RUT.
• Have a valid digital signature issued by an authorized provider in Uruguay.
• Use invoicing software compatible with the CFE framework and certified by the DGI.
• Appoint a technical representative or accredited provider who ensures the correct transmission of information.

Meeting these conditions ensures that the system can properly connect with the DGI and adapt to future format updates, such as CFE version 25, which incorporates new mandatory fields and stricter validation processes.

2. Perform Tests in the Certification Environment

Before issuing valid documents, taxpayers must carry out tests in the DGI’s certification environment. This process allows validation of:

• The XML structure of each CFE.
• The correct application of the digital signature.
• The numbering and coding of the documents.
• The sending and receiving of files to and from the DGI.

Completing this stage is essential to obtain authorization. Most rejections occur at this point due to structural errors, digital signature failures, or incorrect system configurations.

3. Request Authorization as an Electronic Issuer

Once the tests are successfully completed, the taxpayer must request formal authorization in the DGI portal. After the request is approved, the taxpayer obtains the status of Authorized Electronic Issuer (EEH) and can begin issuing valid documents.

It is important to note that issuing valid CFEs before official approval is not allowed. Doing so may result in cancellations and administrative penalties.

4. Issue, Report, and Store Electronic Documents

Once authorized, the taxpayer must comply with three main obligations:

• Issue valid electronic documents following the DGI’s official format.
• Report the documents through the institution’s web services.
• Store digital copies of all documents for at least five years, according to current regulations.

Following these processes ensures traceability and availability of information for audits or tax reviews.

Most Common Errors Detected by the DGI

Based on observations from the certification process, the most frequent errors include:

• Expired or misconfigured digital certificates.
• Differences between issuer data and the information registered in the DGI portal.
• Incomplete or late submissions to the fiscal repository.
• Inconsistencies between declared numbering and reported numbering.

These errors often generate automatic rejections, affecting operational continuity and causing delays in accounting and commercial processes.

With LLB Solutions, companies avoid these risks thanks to a certified integration with the DGI systems, automating validations and ensuring technical and tax compliance from day one.

Implementing electronic invoicing is not only a regulatory obligation—it is also an opportunity to improve control and operational efficiency. Following the steps defined by the DGI ensures the validity of each document, prevents transmission errors, and strengthens the company’s tax management.

Ready to implement electronic invoicing in Uruguay without errors?
Contact us and receive specialized assistance to ensure regulatory compliance and a successful go-live with the DGI.

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