UY (GF 3.0)

Uruguay – Folio Manager 3.0 (GF 3.0)

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1. Introduction

This document describes the particularities of using Folio Manager 3.0 (GF 3.0) in Uruguay, in accordance with the regulations of the Dirección General Impositiva (DGI).

In Uruguay, the issuance of Electronic Fiscal Receipts (CFE) requires a formal pre-authorization called CAE (Constancia de Autorización para Emisión), which means that the numbering must be previously approved by the DGI.

GF 3.0 plays a critical role in:

• Importing and managing CAE ranges
• Sequential numbering control
• The correct inclusion of the CAE section within the tax XML

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2. Regulatory framework

In Uruguay:

• CFE numbering must be backed by a CAE approved by the DGI.
• The CAE is delivered in a digitally signed XML file, with a logic similar to that used in Chile.
• It can also be exported in CSV format for structured loading.
• The CAE validity period is 2 years.
• Numbers not used when the CAE expires must be voided and reported in the corresponding daily report.
• Numbering cannot be reused.
• If a CFE is rejected by DGI, its number is permanently invalidated.

::: note

In the production environment, requesting a CAE is mandatory.
In Sandbox environments, dummy data that complies with official schemas may be used.

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3. Folio structure in Uruguay

CFE numbering is composed of:

Series

• Starts at A.
• When the number exceeds 9999999, the next series is used (B, C, etc.).
• The series is part of the fiscal identifier.

Number

• Starts at 1.
• Maximum 7 digits per series.
• Maximum value per series: 9999999.

Valid example:

Series: A
Number: 0000001

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4. Primary range management in GF 3.0

4.1 Obtaining CAE ranges

To issue documents:

1. The client must log into the DGI portal.
2. Request CAE ranges by CFE type.
3. Download the digitally signed XML file (or CSV).
4. Import said file into GF 3.0 through the functionality:
   Primary Ranges → Load Document

GF 3.0 will record:

• Series
• Number from
• Number to
• Authorization number (CAE)
• Expiration date

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4.2 Manual range loading (test mode)

For testing purposes or Sandbox environments, the system allows creating ranges manually from the Primary Ranges screen.

The form requires:

Field	Description
Number from	Range start
Number to	Range end
Document type	CFE type
Series	Associated series
Authorization number	Optional in testing
Expiration date	Range expiration date

This procedure creates a test primary range, not valid for the production environment.

::: note

In PRD, loading must come from a real CAE approved by the DGI.

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5. Operational particularities

5.1 CAE scope

• The CAE is issued for the main tax address.
• The numbering by CFE type is unique for the entire company.
• It is not mandatory to report branch or location.

The internal use of ranges can be defined by the taxpayer:

• Centralized numbering by CFE type.
• Request for multiple CAEs per type (per branch or register).
• Internal sub-range sub-assignment from the same CAE.

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5.2 Document rejection

If a CFE is rejected by DGI:

• The number is invalidated.
• It cannot be reused.
• The corrected document must be issued with a new number.

GF 3.0 must maintain the record of numbering delivered to products.

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5.3 CAE expiration

• Validity: 2 years.
• Unused numbers must be voided.
• They must be reported in the corresponding daily report.

::: note

Although in practice this procedure is not always carried out, the system must account for it.

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6. Mandatory information in the tax XML

In addition to including:

• Series.
• Number.

The system must include within the CFE XML the section:

Constancia de Autorización para Emisión de CFE (CAE)

This section is mandatory and is part of the official schema.
It is the conceptual equivalent of the "Resolution" section in countries such as Colombia or the Dominican Republic.

GF 3.0 must provide the necessary data to correctly complete:

• CAE number.
• Authorized range.
• Expiration date.

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7. Role of GF 3.0 in Uruguay

In Uruguay, GF 3.0 is responsible for:

• Managing imported CAE ranges.
• Controlling the strict numbering sequence.
• Blocking number reuse at the primary range level.
• Managing primary range expirations.
• Providing CAE information for the tax XML.
• Maintaining complete traceability, i.e., which billers received which numbering.

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