Since the entry into force of Law No. 18,600, the use of electronic receipts to document commercial operations has been promoted in Uruguay, which has provided significant benefits to companies in terms of costs and documentation management. However, this also entails challenges when debtors do not make the payment voluntarily and legal action must be taken.

Legal requirements for the collection process:

When the friendly efforts to obtain the collection of the documented debt in an invoice have been exhausted, if the creditor wishes to access a judicial process for rapid execution of the debtor -known as executive judgment-, our legal system requires that the invoice be signed or count with an associated delivery note signed and recognized by the debtor.

However, if the invoice and/or delivery note is not signed, even when it is an E-Invoice accepted by the recipient in their billing software, the recovery must be processed through an ordinary trial for the collection of pesos (or dollars). , which is not only more extensive, but also only allows the debtor to be seized once the process is finished.

Alternatives to the autograph signature:

In addition to the handwritten signature, there are other types of signature that can be used, such as the advanced electronic signature, which is recognized in Law No. 18,600 itself. The advanced electronic signature, applicable to E-Invoices, enjoys the same validity and effectiveness as the autograph signature, provided it is granted and authorized by the Electronic Certification Unit dependent on AGESIC or by an accredited certification service provider.

Such requirements determine that, in commercial practice, if the creditor did not take the steps to print the E-invoice or send a delivery note for the debtor to sign, the E-invoice is usually unsigned and, therefore, their only option to executing the debt would be resorting to an ordinary process of collecting pesos.

Alternatives for the collection of unsigned E-invoices:

In response to this common problem faced by merchants and businessmen in our country, our national jurisprudence has evolved in an attempt to provide solutions that are adapted to the current reality.

In this sense, it has been understood that, when there is a bilateral contract signed by both between the related parties, from which a liquid (or easily liquidated) and demandable amount arises, and provided that the creditor is in compliance with its obligations, it may be admitted the use of E-Invoices as a valid means of proof to verify the amount owed in the "abbreviated" judicial process.

Likewise, it has also been argued that, once the authenticity of the E-Invoices has been reliably verified, the non-existence of a holographic or electronic signature of the invoices is corrected.

Through these considerations, the enforceability of the E-invoices without a signature is not directly recognized, but it is, given the existence of a contract prior to them, and provided that the authenticity and veracity requirements necessary to configure and support the claim are accredited. of a specific amount owed in the same, they configure a title that not only supports the delivery of the agreed merchandise (and with it the creditor's compliance), but can also be considered as sufficient evidence to access a more agile and judicial route. Quick to collect the debt.

Conclusion:

The use of electronic receipts has revolutionized the way in which commercial operations are documented in our country.

Undoubtedly, the advanced electronic signature is the most effective solution to be able to access a fast track of credit execution. However, it is also true that, due to its cost and the difficulty of accessing computer systems that allow its use, few companies have used it effectively.

In this context, it was necessary to find an alternative for those cases in which the E-invoices were not signed by the debtor (whether with a holographic signature or with an advanced electronic signature), in order to allow access to the advantages and speed of the trial executive. We therefore understand that the solution reached by the jurisprudence allows for recognition of the validity and legal effectiveness of the E-Invoices, demanding compliance with certain requirements that are commercially reasonable.

(*) Prepared together with Dr. Enrique Mesa.