Uruguay Releases New Electronic Invoice Version CFE 23.2

Uruguay Releases New Electronic Invoice Version CFE 23.2

The Uruguayan tax authority (DGI) has released a new version of its electronic invoice that is in line with the reforms set by Resolution 531/2022. The new version, CFE 23.2, will replace previous versions 23.1 and 23.


The new version will be mandatory as of November 1, 2022, and in a test environment for the month of October.

This Resolution impacts the daily report that e-invoice issuers send to the DGI. Beginning November 1st, 2022, transactions carried out in a foreign currency must be reported in Uruguayan Pesos, converted with the applicable fiscal exchange rate.

In addition, the Resolution reduced the threshold from 10,000 UI (indexed units) to 5,000 UI for

- identifying invoice recipients and

-electronically notifying the tax authorities before carrying out the transport of goods.

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