According to Resolution 798/2012, electronic invoicing in Uruguay is a system established by Dirección General Impositiva (DGI) for all companies to electronically issue documents that are a part of commercial operations. It is known as the documentation regime that goes through the Comprobante Fiscal Electrónico (CFE) system, which is used to document business transactions. Companies are required to use the CFE to issue receipts for their operations.