With no establishment and no DGI registration, the CFE regime does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or start selling digital services into Uruguay (a declaration-based VAT regime, without CFE duties).

Non-resident digital-service providers pay Uruguayan VAT through DGI declarations without becoming CFE issuers – the mandate is built on resident VAT-taxpayer status. A local branch or IRAE taxpayer position is different: CFE duties attach there, and IRNR-only registration is one of the few exemptions. Confirm which register you are in before relying on it.

Small businesses joined the CFE regime with the final 1 January 2025 wave, and new registrants join immediately. Only Monotributo taxpayers, small agricultural producers below 4,000,000 UI and IRNR-only taxpayers stay outside. If none of those fits, you issue CFE – the format v25/25.1 rules apply to you like everyone else.

Universal CFE issuing has applied since 1 January 2025 – if you are VAT-registered in Uruguay, you are in the regime. The current work is format version 25/25.1, in force since 3 March 2026: new validations, credit-note linkage and export logistics fields for VUCE. Formal-infringement fines under Decreto 344/025 attach to non-compliance.