Regulatory updates - Uruguay

The Uruguayan tax authority (DGI) has published version 25-2 of the Electronic Tax Document (Comprobantes Fiscales Electrónicos - CFE) format.

The following modifications are made:

Column (*)

The column () has been removed from the formats of each section. Previously, this column indicated that if a document received by the DGI did not pass the validations of fields marked with (), the CFE would not be considered validly issued and would be rejected.

Section F – Reference Information

• Field F-C7 – Reference CFE Date:
  The validation rules for this field have been expanded. In addition, it is now specified that if F-C7 (date of the referenced document) exist, it must be equal to the date of the referenced CFE identified by the series and number reported in the following fields:
• F-C3 (Indicates the referenced CFE or CFC)
• F-C4 (Series assigned to the document)
• F-C5 (Number assigned to the document)

This field must not be present if F-C2 = 1.

When do these changes enter into force?

• Test environment: From the publication date of the format, May 5, 2026
• Production environment: June 30, 2026

To learn more about the new CFE format access the following link CFE format v.25-2

First, the deadline for documenting operations through Electronic Tax Receipts (CFE) has been extended to June 30, 2026, for collective land passenger transport companies and taximeter service providers. This gives these businesses an additional six months beyond the previous deadline of December 31, 2025, to comply with the optional CFE documentation regime.

Second, DGI has published version 25-1 of the CFE technical format with validation rule changes in multiple zones, including Header Info, Reference Info, and CAE Authorisation Info. The new format will be available for testing from January 8, 2026, and will go into production on March 3, 2026.

Technical documentation and XSD schema for the updated format are available on DGI’s website.

The deregistration follows measures to counteract issuance of false tax documents.

Taxpayers are advised to verify that their suppliers are not among the deregistered users, by consulting DGIs dedicated website to avoid discrepancies in tax returns.

Issuance of Electronic Tax Receipts for disenrolled taxpayers will no longer be possible. Previously issued tax receipts will be declared invalid for tax purposes and should not be used to support tax credits in tax returns.