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DGI, BPS y BCU
DGI: comprobantes para exportación de servicios
La e-Factura de exportación es opcional para servicios; distinguir documentación y tratamiento tributario.
Servicios al exterior y tipo de comprobante
Para exportación de servicios, DGI admite e-Factura si el receptor tiene RUC y e-Ticket en caso contrario. El conjunto de comprobantes de exportación es opcional para servicios.
El tipo de comprobante no prueba una exoneración: confirmar el tratamiento aplicable al servicio y al contribuyente. Ver IVA y software al exterior.
Fuente oficial: DGI, FAQ 1.6, versión 22. Consultada el 12 de septiembre de 2026.