Regulatory updates - Uruguay

Previously, DGI published CFE format version 23.1, which was supposed to become mandatory on the same date. However, all updates made in that format are also provided in the newest version.

The main changes in this new CFE format are indicator 16 validation texts for elements b-C4 and D-C7, which have been modified.

You can learn more about the new CFE format and its technical specifications here.

From 31 October 2021, CFE (Sp.: Comprobante Fiscal Electrónico – an umbrella term for tax-related e-documents) format version 22.2 is mandatory. Version 21 of the CFE is no longer valid since that date.

Key changes of the format

The major updates from version 21 to version 22 are summarised below:

• New mandatory components, such as identification of the recipient: name or company name, address and city;
• Department and country of the recipient;
• New validations in Sales Mode (80 - TAX-FREE Regime) and other changes to export invoices for goods and services;
• Additional labelling for electronic tickets when issued for goods and services considered Professional Secret.

Other improvements and adjustments

A new document type, 7 = NIFE, was included in the Registry of Mandates. Furthermore, it is possible to send it via web service.

More information on the formats and their technical specifications can be found on the DGI website (available in Spanish).

The previous Resolution 168/2021 implied that issuers of e-invoices had to update the information already declared to DGI. Specifically, taxpayers had to state the software used for the issuance of electronic documents and archiving, and indicate the provider for each software.

The new Resolution 1174/2021 from 30 July 2021 is available in Spanish here.