2020: Finalizing the Mass Implementation of the e-Invoice in Uruguay
Uruguay has finished the mass implementation of Comprobante Fiscal Electronic (CFE) electronic invoice. The last companies to incorporate themselves with the e-invoicing system are specialists, single person companies and SMEs that have invoiced more than 305,000 UI in 2019.
The Uruguayan tax authority or Direccion General Impositiva (DGI) has postponed the date for new companies to comply with the e-invoicing regime. Originally companies had to comply by August 1st, now they must comply by December 1st according to resolution DGI nº 987/020. With this final deadline the established compliance timeline that began in 2016 has concluded.
How to Comply the Uruguayan e-Invoice Resolution?
To emit electronic invoices in Uruguay you must conduct administrative processes with the DGI and have the appropriate technology to comply with the e-invoice requirements. According to the DGI to be ready to emit invoices to the e-invoice system you must have the following:
- Valid Digital Certificate.
- Software to emit CFEs.
- Other applications, systems, equipment, and procedures to operate in the system.
El emisor electrónico autorizado debe emitir los comprobantes electrónicos para todos sus clientes, sean estos receptores electrónicos o no. El cliente no receptor electrónico recibirá una representación impresa del CFE que tendrá validez legal.
Characteristics of Comprobantes Fiscales Electrónicos CFEs in Uruguay
Electronic invoicing in Uruguay uses the XML format. The CFE format’s main characteristics are the Constancia para Autorización de Emisión (CAE) and the advanced electronic signature which guarantees its integrity.
To emit CFEs electronic emitters must request the CAE. The CAE is a file that contains data like the document authorization number, authorized range, CFE type, expiration fate and type of special CAE if necessary. The CAE archive is electronically signed by the DGI and it is not necessary to number each emitted invoice.
The XML file and its corresponding CAE are signed an advanced electronic invoice which generates the final CFE. Once the DGI has confirmed the reception of the CFE the invoice can be sent to the final recipient.
All sent and received CFEs must be stored electronically for five years. The storage of CFEs can be performed by yourself or can also be outsourced to a third party but the party sending or receiving CFEs is always responsible according to the DGI.
Electronic Invoicing Solutions in Uruguay
EDICOM offers an electronic invoicing solution adapted to the legal and technical requirements established by the DGI throughout the whole e-invoicing process: emission, reception and storage.
How Does it Work?
- The client’s ERP data is transferred via secure https protocols to EDICOM’s e-invoice generation platform.
- The data is then validated to verify its validity and is then transformed to to generate the invoice in XML format.
- The XML file and its corresponding CAE are then signed by an advanced electronic invoice which generates the final CFE.
- EDICOM’s platform automates the CFE declaration process and the reception of reception confirmation messages from the DGI.
- The document can be sent automatically to the recipient through the CFE delivery service or can be printed with a QR code that allows for the verification of the origin and integrity of the document.
One of EDICOM’s solution’s particular features is that it automatically identifies the invoice recipient and automatically sends it through the predetermined channel for each client.
- For clients with EDI solutions the document can be sent in a structured EDI format so they can integrate it to their ERP system.
- For non-electronic partners you can send the CFE through EDICOM’s publication service called business@mail. Where your clients can connect and search and download invoices in PDF format.
- Printed CFEs for non-electronic recipients are mainly used for merchandise transfers but also many other reasons. These printed CFEs must include a QR-code (two-dimensional bar code) which is used to represent the document’s digital seal.
In EDICOM’s CFE reception solution all invoices have their data extracted and are automatically integrated to the client’s ERP system.
The reception of CFEs is conducted through three main channels which correspond to the kind of emitter. For Those with an EDI solution through EDICOM’s multiprotocol VAN, For those without EDI through EDICOM’s web portal or e-mail through PDF.
The main benefits of the EDICOM e-invoicing platform are:
- A guarantee of compliance with all legal and technical requisites mandated by the DGI presently and in the future. Any changes to the e-invoicing system like the recent change to version 20 will be implemented by EDICOM immediately and without any interference with the client’s daily operations.
- The optimization of operational processes thanks to the automatization of CFE creation from your ERP.
- The reduction of operational costs through the automatization of e-invoice emission and reception by eliminating errors, paper, postal costs and physical storage of documents.