Uruguay, officially the Oriental Republic of Uruguay or the Republic East of the Uruguay, is a country in South America. It shares borders with Argentina to its west and southwest and Brazil to its north and northeast, while bordering the Río de la Plata to the south and the Atlantic Ocean to the southeast.

In Uruguay, e-invoicing is applicable to all transactions, both B2B and B2C. Taxpayers registered after July 31 st 2023 must obtain the status of electronic invoice issuers before January 1 st 2025.

Only approved and registered electronic invoice providers can issue e-invoices.

Electronic invoices are created on a computer, telephone, POS or any device with an Internet connection and they are sent electronically to both the tax authority and the client.

Need to get and/or to remain compliant?