How to invoice in Uruguay
Paper invoices are no longer valid for VAT-registered businesses in Uruguay: each invoice must be issued as an electronic CFE (Comprobante Fiscal Electrónico) through a DGI-authorized system. It has to show the issuer's and customer's RUT, the CFE type (e-Factura for B2B, e-Ticket for consumers) with its series and number, dated line items, and IVA broken out at the applicable rate. The basic IVA rate is 22%, with a reduced 10% rate for essential goods and services.
| Uruguay at a glance | Detail |
|---|---|
| Currency | UYU (UYU) |
| Standard IVA | 22% |
| Tax ID | RUT |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: RUT (Registro Único Tributario) — a 12-digit number issued by the DGI that also serves as the VAT number, e.g. 210001234567..
What Uruguayan invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and RUT
- The client's name and address (and their RUT where the local rules require it)
- A clear description and quantity for each line
- The net amount per IVA rate, the rate(s) applied and the IVA amount
- The total payable, in UYU
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Issuer and customer RUT
- CFE type (e-Factura / e-Ticket)
- CFE series and number
- DGI authorization (CAE)
IVA & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Uruguayan IVA notes such as:
- IVA applied at the basic rate of 22%.
- Exports of goods and services are zero-rated for IVA (0%).
- Reverse charge may apply: for certain services supplied by non-residents, IVA is accounted for by the Uruguayan recipient.
E-invoicing in Uruguay
E-invoicing through CFE is mandatory for VAT (IVA) taxpayers, including those under IVA mínimo (Literal E). DGI Resolution 2389/023 extended the obligation to all VAT taxpayers, and Resolution 2548/023 set the final deadline at 31 December 2024. Since 1 January 2025 new VAT taxpayers must be electronic issuers from the moment they register. Each CFE carries an advanced electronic signature, uses the DGI's XML format and is sent to the DGI for validation.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Dirección General Impositiva (DGI) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Uruguay
Business-to-business terms are commonly 30 days from invoice date, though 30-60 days is normal for larger accounts. Bank transfer is the standard settlement method, and amounts may be billed in Uruguayan pesos (UYU) or, by agreement, indexed to US dollars.
Questions about invoicing in Uruguay
The basic IVA (VAT) rate is 22%. A reduced minimum rate of 10% applies to essential goods and services such as basic foods, medicines and hotel services, and exports are zero-rated.
Yes. Businesses register with the DGI to obtain a RUT (Registro Único Tributario), a 12-digit number that also serves as your VAT number and must appear on invoices for both the issuer and the customer.
Yes. Electronic invoicing through the CFE (Comprobante Fiscal Electrónico) system is mandatory for VAT taxpayers, including IVA mínimo (Literal E), and since 1 January 2025 new VAT taxpayers must issue CFE from registration.
Make an invoice for Uruguay, free.
UYU and 22% IVA already set, on A4 paper. No signup, no watermark.