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DGI: comprobantes para exportación de servicios
Qué comprobante admite DGI para exportar servicios según el receptor y por qué elegir e-Factura o e-Ticket no determina una exoneración.
Servicios al exterior y tipo de comprobante
Para exportación de servicios, el conjunto de comprobantes de exportación es opcional. DGI distingue estos comprobantes ordinarios según el receptor:
| Receptor | Comprobante |
|---|---|
| Tiene RUT | e-Factura |
| No tiene RUT | e-Ticket |
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. Consultada el 7 de octubre de 2026.
En Bigu, revisá los datos del receptor y el tratamiento de cada línea antes de emitir el comprobante. Elegir el documento no resuelve el encuadre tributario del servicio.
DGI: tipo de cambio fiscal en dólares
Qué cotización del BCU usar para el reporte fiscal de una factura en dólares, incluida la regla de DGI para fines de semana y feriados.
BCU: fuente de cotizaciones del dólar billete
Cómo identificar el dólar billete comprador del BCU y la fecha usada en una factura programada en USD. Esta guía no muestra cotizaciones en vivo.