Like other South American countries, Uruguay’s e-Invoice system is an example of the clearance model. The tax authority (DGI) introduced an implementation plan between 2016 to 2019. Electronic invoice regulation’s scope expanded gradually and finalized when including all of the taxpayers in the country. The issuer must register and pass a certification process managed by the DGI. The E-Invoice system has a specific name which is CFEs or Electronic Tax Receipts. Electronic invoices issued must be in XML format and digitally signed. With the most recent update, the ministry of finance has published the new schema on their website. Additionally, The Uruguayan tax authority (DGI) has released Resolution 531/2022 which contains a new version of electronic invoice that was replaced with old versions.