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🇺🇾 Uruguay
1. Introduction
This document describes the particularities of using Folio Manager 3.0 (FM 3.0) in Uruguay, in accordance with the regulations of the Dirección General Impositiva (DGI).
In Uruguay, issuing Comprobantes Fiscales Electrónicos (CFE) requires a formal preauthorization called CAE (Constancia de Autorización para Emisión), which means the numbering must be previously approved by the DGI.
FM 3.0 plays a critical role in:
- Importing and managing CAE ranges
- Sequential control of numbering
- Correctly including the CAE section within the tax XML
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 logic similar to that used in Chile.
- It can also be exported in CSV format for structured loading.
- The CAE's 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 the DGI, its number is permanently invalidated.
In the production environment, requesting a CAE is mandatory. In the Sandbox environment, dummy data that complies with the official schemas can be used.
3. Folio structure in Uruguay
CFE numbering is composed of:
Series
- Starts at A.
- When the number exceeds
9999999, it moves to the next series (B, C, etc.). - The series is part of the tax identifier.
Number
- Starts at
1. - Maximum 7 digits per series.
- Maximum value per series:
9999999.
Valid example:
Serie: A
Número: 0000001
4. Managing primary ranges in FM 3.0
4.1 Obtaining CAE ranges
To be able to issue documents:
- The customer must log in to the DGI portal.
- Request the CAE ranges by CFE type.
- Download the digitally signed XML file (or CSV).
- Import that file into FM 3.0 using the functionality: Primary Ranges → Upload Document
FM 3.0 will record:
- Series
- Number from
- Number to
- Authorization number (CAE)
- Expiration date
4.2 Manual range loading (test mode)
For testing purposes or Sandbox environments, the system allows ranges to be created manually from the Primary Ranges screen.
The form requires:
| Field | Description |
|---|---|
| Number from | Start of the range |
| Number to | End of the range |
| Document type | CFE type |
| Series | Associated series: 1 to 2 letters (converted to uppercase) |
| Authorization number | Required — CAE number of exactly 11 digits |
| Expiration date | Range deadline |
This procedure creates a test primary range, not valid for the production environment.
In PRD, the load must come from a real CAE approved by the DGI.
5. Operational particularities
5.1 CAE scope
- The CAE is issued for the main tax domicile.
- Numbering by CFE type is unique for the entire company.
- Reporting a branch or location is not mandatory.
The internal use of the ranges can be defined by the taxpayer:
- Centralized numbering by CFE type.
- Requesting multiple CAEs per type (by branch or POS).
- Internal sub-allocation of sub-ranges from the same CAE.
5.2 Document rejection
If a CFE is rejected by the DGI:
- The number is invalidated.
- It cannot be reused.
- The corrected document must be issued with a new number.
FM 3.0 must keep the record of the numbering delivered to the products.
5.3 CAE expiration
- Validity period: 2 years.
- Unused numbers must be voided.
- They must be reported in the corresponding daily report.
Although in practice this procedure is not always carried out, the system must account for it.
6. Mandatory information in the tax XML
In addition to completing:
- Series.
- Number.
The system must include within the CFE's XML the section:
Constancia de Autorización para Emisión de CFE (CAE)
This section is mandatory and part of the official schema. It is conceptually equivalent to the "Resolución" section in countries such as Colombia or the Dominican Republic.
FM 3.0 must provide the data needed to correctly complete:
- CAE number.
- Authorized range.
- Expiration date.
7. Role of FM 3.0 in Uruguay
In Uruguay, FM 3.0 is responsible for:
- Managing the imported CAE ranges.
- Controlling the strict numbering sequence.
- Blocking number reuse at the primary range level.
- Managing primary range expirations.
- Providing the CAE information for the tax XML.
- Maintaining complete traceability, i.e., which billers the numbering was delivered to.
8. Expected outcome
With the correct configuration:
- The customer operates with ranges approved by the DGI.
- Numbering complies with the limits per series.
- There is no reuse.
- CFEs correctly contain the CAE section.
- Regulatory compliance is guaranteed.
9. Example collection
The Postman collection with URL examples is in preparation. The available methods are documented in Methods and parameters.