Uruguay DGI e-Invoicing and Tax Requirements

February 15, 2016 Karen Marchione

In August of 2012,  Uruguay's Tax authorities, Dirección General Impositiva (DGI), began to implement the new model of electronic invoicing (Comprobante Fiscal Electronico) for approximately 750 companies. This number increased in 2015 with the DGI mandating 1,000 more companies to be electronic transmitters. 

In July 2015, the DGI annouced deadlines for electronic invoicing based on company revenue:

  • All taxpayers whose revenue in 2015 is equal to or greater than ~$3.1M USD (UI 30,000,000) are required to start invoicing electronically as of June 1st, 2016
  • Additionally taxpayers whose revenue in 2015 is equal to or greater than ~$1.5M USD (UI 15,000,000) are required to start electronic invoicing by December 1st, 2016.

This latest mandate represents a more structured approach for Uruguay.  Previously, the DGI would send a personal letter to companies mandating each to go live in approximately 6 months.

Download Uruguay mandate checklist

Uruguay DGI eFactura & Reporting Requirements:

  • Accounts Receivable: When sending invoices – These documents are sent to the DGI and have to be approved with an Acuse de Recibo.
  • Account Payables: When receiving invoices – it is mandatory that you check the validation of all of the comprobantes electronico with the DGI.
  • Documents Required:  Invoices (B2B), Credit Notes, Debit Notes, e-Ticket (B2C), Exportation, e-Ticket for expenditure of third parties, e-Remito, e-Resguardo
  • Daily Reports: for CFE and CFC 
  • Certification Process: Postulacion, Certification, Resolution
  • Contingency: Mandatory for all documents
  • Storage: Depending of the type of document. It can be for 2 years or 5 years.
  • Cancellations: there are cancellations and the process applies to all document types
  • QR Code: The printed representation of the CFE must incorporate a two-dimensional bar code

Requirements Invoiceware International Solutions for Uruguay include:

  • Real-time integration of CFE with Uruguay Tax Authority (DGI)
  • CFE support for all documents types 
  • e-Ticket
  • Integrated Daily Reports requested by the DGI
  • Addenda Design & Maintenance 
  • PDF design & Maintenance based on customer specifics 
  • Inbound error processing from the DGI
  • Inbound reception of XML and processing 
  • Contingency Processes - Automated and Paper
  • Archiving
  • Data Extraction and Extended Attributes – We provide all the data manipulation so you don’t have to adjust your ERP processes. More importantly, we maintain this through the government changes. Archiving, PDF design and maintenance, and more…

How Invoiceware International Simplifies for Compliance in Uruguay and throughout Latin America:

One platform for all compliance requirements in Chile: E-Invoicing, Receivables, Payables, Logistics, and Libros Reporting.

Hybrid Cloud Service – The agility of the Cloud delivered directly into native ERP compliance monitors. Eliminate mandatory ERP upgrades and reduce maintenance costs by upwards of 80% annually.

A Fixed, Predictable cost – Know down to the Penny, Peso or Reais the cost to implement and most importantly maintain compliance every year. Never have to find emergency budget for an upgrade again.

Multi-Lingual Enterprise Support – 24x7x365 in English, Portuguese and Spanish for the entire end-to-end process. One phone call for any issue rather than search and rescue missions involving multiple departments.

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