How does E-invoicing work in Uruguay?

E-invoicing in Uruguay is a process of generating and transmitting electronic invoices between buyers and sellers, which is mandatory for most businesses since 2015. The process is regulated by the DGI (Direccion General Impositiva), the country’s tax authority, and aims to streamline tax compliance, reduce paperwork, and improve the efficiency of the invoicing process.

Here is how E-invoicing works in Uruguay:

  1. The seller generates an electronic invoice using a certified software or an approved web-based platform.
  2. The invoice is then submitted to the DGI for validation and approval. The DGI checks the invoice for compliance with tax laws and regulations, and if there are no errors, it issues an electronic signature, which confirms the validity of the invoice.
  3. The approved invoice is then transmitted to the buyer, who receives it in their chosen format, such as email, web portal, or integrated directly into their accounting system.
  4. The buyer can verify the authenticity of the invoice by checking the electronic signature and the information contained in the invoice, such as the supplier’s tax ID, the invoice number, and the amount.
  5. The buyer can then approve or reject the invoice and make payment to the seller.

In Uruguay, electronic invoices are stored electronically by the DGI, and businesses must keep a copy of their invoices for a period of ten years. Failure to comply with E-invoicing regulations may result in penalties and fines by the DGI.

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