Uruguay e-Invoicing Definitions
Previously, the DGI, Uruguay’s tax authority, sent individual, personal letters to companies, mandating they go live with e-invoicing within six months of the notification. These new revenue targets for companies to prepare for electronic invoicing by June 1st and December 1st, 2015 now take the wonder out of compliance, with specific, realistic and actionable deadlines and requirements. Below we've put together a list of common terms used for compliance in Uruguay:
Adenda – Additional information that the client or supplier requires on the invoice. This information should not be sent to the DGI.
Archives - Companies must maintain e-invoicing archives for 10 years, significantly longer than the 5-6 years required by most countries.
CAE (Constancia de Autorización de Emisión) – Archive generated and signed by the DGI which contains the range of authorized numbering of the CFE.
CFE (Comprobantes Fiscales Electrónicos) – Electronic fiscal documents.
CFE Reporte Diario – Daily reports of all of your sales and purchases sent to the DGI.
DGI (Dirección General Impositiva) – Tax administration in Uruguay.
e- Resguardo (Resguardo Electrónico) – Withholding tax document.
e-Remito (Remito Electrónico) – Bill of lading, used to document the movement of goods.
e-Tecket (Ticket Electrónico) – Electronic invoice to final consumer (B2C).
QR Code - The printed representation of the CFE must incorporate a two-dimensional bar code.
Sello Digital – Digital signature to validate invoices.
XML (Extensible Markup Language) – The required standard schema for electronic invoices.