%22%20%2F%3E%0A%3Cpath%20d%3D%22M0%200%20C2.72%20-0.04%205.43%20-0.07%208.23%20-0.11%20C15.32%200.28%2019.65%200.92%2025.81%204.31%20C36.08%2016.29%2038.39%2025.66%2037.81%2041.31%20C35.49%2052.21%2031.65%2059.43%2022.81%2066.31%20C8.68%2073.38%20-5.16%2074.11%20-20.19%2069.31%20C-30.36%2063.39%20-35.27%2056.94%20-40.19%2046.31%20C-42.98%2035.13%20-41.5%2025.38%20-36.19%2015.31%20C-26.35%201.11%20-16.33%200.15%200%200%20Z%20%22%20transform%3D%22translate(382.1875%2C25.6875)%22%20%2F%3E%0A%3Cpath%20d%3D%22M0%200%20C5.94%204.06%205.94%204.06%2010.94%204.06%20C13.94%20-0.94%2013.94%20-0.94%2016.94%20-7.94%20C28.32%20-15.53%2041.51%20-13.16%2054.81%20-13.19%20C56.11%20-13.2%2056.11%20-13.2%2062.7%20-13.25%20C65.19%20-13.26%2067.68%20-13.26%2070.24%20-13.27%20C72.53%20-13.27%2074.82%20-13.28%2077.18%20-13.29%20C82.94%20-12.94%2082.94%20-12.94%2088.94%20-9.94%20C92.1%20-3.62%2091.2%202.62%2091.19%209.62%20C91.19%2012.43%2091.2%2015.24%2091.2%2018.13%20C90.64%2035.02%2090.64%2035.02%2083.94%2043.06%20C79.97%2044.8%2075.97%2046.48%2071.94%2048.06%20C70.95%2049.05%2069.96%2050.04%2068.94%2051.06%20C68.94%2058.06%2068.94%2058.06%2071.5%2064.44%20C81.07%2088.45%2090.03%20118.65%2080.94%20144.06%20C71.34%20164.7%2058.01%20181.99%2041.94%20198.06%20C41.61%20199.38%2041.28%20200.7%2040.94%20202.06%20C43.94%20205.06%2043.94%20205.06%2048.88%20207.75%20C70.75%20219.7%2079.74%20233.59%2086.94%20257.06%20C92.02%20282.46%2085.13%20305.92%2072.19%20327.69%20C60.39%20343.57%2047.71%20355.18%2029.94%20364.06%20C29.17%20364.48%2029.17%20364.48%2025.31%20366.56%20C-0.55%20378.59%20-26.21%20380.88%20-54.38%20380.69%20C-55.75%20380.7%20-55.75%20380.7%20-62.72%20380.75%20C-85.51%20380.69%20-107.63%20378.43%20-129.19%20370.62%20C-130.21%20370.26%20-130.21%20370.26%20-135.38%20368.44%20C-141%20366.09%20-145.92%20363.32%20-151.06%20360.06%20C-152.71%20359.11%20-154.36%20358.17%20-156.06%20357.19%20C-175.79%20344.86%20-186.2%20328.2%20-193.06%20306.06%20C-193.81%20295.9%20-193.65%20291.25%20-189.06%20282.06%20C-175.8%20270.7%20-161.59%20269.74%20-144.75%20269.66%20C-140.06%20270.06%20-140.06%20270.06%20-134.06%20273.06%20C-129.06%20281.06%20-129.06%20281.06%20-126.38%20287.75%20C-119.89%20302.06%20-112.06%20309.95%20-98.06%20317.06%20C-72.85%20325.29%20-36.55%20326.25%20-12.06%20315.06%20C1.93%20307.76%209.48%20301.55%2015.94%20287.06%20C18.48%20276.89%2018.14%20266.22%2012.94%20257.06%20C3.09%20246.24%203.09%20246.24%20-5.39%20245.76%20C-12.79%20246.1%20-18.81%20247.73%20-25.88%20249.94%20C-62.68%20260.79%20-100.76%20258%20-136.06%20243.06%20C-145.15%20236.81%20-153.07%20229.66%20-161.06%20222.06%20C-161.84%20221.36%20-161.84%20221.36%20-165.75%20217.81%20C-192.1%20188.79%20-200.09%20146.81%20-199.48%20108.77%20C-196.7%2070.47%20-181.15%2037.3%20-153.06%2011.06%20C-149.15%208.28%20-145.15%205.6%20-141.06%203.06%20C-139.47%202.05%20-137.89%201.04%20-136.25%200%20C-95.58%20-23.03%20-39.64%20-27.71%200%200%20Z%20M-107.06%2062.06%20C-108.47%2063.47%20-109.87%2064.87%20-111.31%2066.31%20C-126.26%2084.41%20-131.7%20105.83%20-130.06%20129.06%20C-126.38%20152.48%20-114.24%20170.32%20-96%20185.19%20C-78.25%20195.52%20-60.09%20196.86%20-40.44%20191.88%20C-19.7%20184.91%20-5.12%20171.91%205.94%20153.06%20C16.03%20129.39%2014.81%20109.67%206.75%2085.5%20C-1.75%2066.05%20-13.02%2055.98%20-32.06%2047.06%20C-58.61%2038.94%20-86.82%2041.82%20-107.06%2062.06%20Z%20%22%20transform%3D%22translate(645.0625%2C144.9375)%22%20%2F%3E%0A%3Cpath%20d%3D%22M0%200%20C1.74%20-0.01%203.48%20-0.02%205.27%20-0.02%20C25.63%200.01%2025.63%200.01%2033.44%206.25%20C35.8%2015.68%2035.58%2024.47%2035.41%2034.1%20C35.39%2036.15%2035.36%2038.2%2035.34%2040.3%20C35.28%2044.79%2035.22%2049.28%2035.16%2053.77%20C34.65%2090.17%2034.39%20126.56%2034.5%20162.96%20C34.51%20166.2%2034.52%20169.43%2034.53%20172.76%20C34.57%20185.66%2034.61%20198.55%2034.68%20211.45%20C34.74%20220.49%2034.77%20229.53%2034.79%20238.57%20C34.82%20241.3%2034.84%20244.03%2034.87%20246.84%20C34.87%20249.33%2034.87%20251.83%2034.88%20254.39%20C34.89%20256.57%2034.9%20258.75%2034.91%20261%20C34.44%20266.25%2034.44%20266.25%2030.44%20271.25%20C25.25%20273.84%2021.45%20273.51%2015.64%20273.52%20C14.57%20273.52%2014.57%20273.52%209.11%20273.52%20C6.84%20273.52%204.58%20273.51%202.25%20273.5%20C0.01%20273.51%20-2.24%20273.52%20-4.55%20273.52%20C-6.71%20273.52%20-8.88%20273.52%20-11.11%20273.52%20C-13.09%20273.51%20-15.07%20273.51%20-17.11%20273.51%20C-22.56%20273.25%20-22.56%20273.25%20-31.56%20271.25%20C-37.06%20263.92%20-35.77%20257.09%20-35.88%20248%20C-35.9%20246.26%20-35.92%20244.51%20-35.94%20242.7%20C-36.01%20236.74%20-36.07%20230.78%20-36.12%20224.81%20C-36.15%20222.75%20-36.17%20220.69%20-36.19%20218.56%20C-36.58%20176.75%20-36.73%20134.93%20-36.79%2093.12%20C-36.8%2085.98%20-36.82%2078.85%20-36.85%2071.72%20C-36.88%2061.62%20-36.89%2051.52%20-36.89%2041.42%20C-36.9%2038.34%20-36.92%2035.27%20-36.93%2032.1%20C-36.92%2029.29%20-36.92%2026.48%20-36.92%2023.58%20C-36.92%2021.12%20-36.93%2018.65%20-36.93%2016.11%20C-36.56%2010.25%20-36.56%2010.25%20-33.56%205.25%20C-24.04%20-1.89%20-11.38%20-0.05%200%200%20Z%20%22%20transform%3D%22translate(381.5625%2C130.75)%22%20%2F%3E%0A%3Cpath%20d%3D%22M0%200%20C2.12%20-0.01%204.23%20-0.02%206.42%20-0.04%20C8.45%20-0.04%2010.49%20-0.04%2012.58%20-0.04%20C14.45%20-0.05%2016.31%20-0.05%2018.23%20-0.06%20C23.19%200.19%2023.19%200.19%2030.19%202.19%20C38.66%2012.78%2035.53%2031.62%2035.75%2044.81%20C35.8%2047.28%2035.84%2049.74%2035.89%2052.28%20C36.14%2068.14%2036.19%2083.98%2036.11%2099.84%20C36.1%20101.68%2036.09%20103.53%2036.09%20105.44%20C36.04%20114.64%2035.98%20123.83%2035.89%20133.03%20C35.87%20136.46%2035.85%20139.88%2035.83%20143.31%20C35.8%20146.33%2035.78%20149.34%2035.75%20152.45%20C36.72%20171.89%2042.1%20188.94%2055.12%20203.62%20C65.53%20212.75%2079.62%20215.91%2093.19%20216.19%20C110.7%20214.92%20125.58%20210.57%20137.62%20197.44%20C149.13%20180.48%20154.57%20165.55%20154.54%20144.85%20C154.54%20141.83%20154.55%20138.81%20154.55%20135.69%20C154.55%20134.07%20154.55%20134.07%20154.52%20125.88%20C154.53%20122.5%20154.53%20119.13%20154.54%20115.75%20C154.57%20101.46%20154.57%2087.16%20154.55%2072.87%20C154.54%2064.11%20154.55%2055.34%20154.58%2046.58%20C154.59%2041.62%20154.57%2036.67%20154.55%2031.71%20C154.55%2030.21%20154.55%2030.21%20154.58%2022.62%20C154.57%2021.29%20154.57%2021.29%20154.57%2014.59%20C155.19%208.19%20155.19%208.19%20160.19%202.19%20C166.66%200.34%20171.16%20-0.07%20177.8%20-0.08%20C179.85%20-0.08%20181.91%20-0.08%20184.02%20-0.09%20C186.16%20-0.08%20188.3%20-0.07%20190.5%20-0.06%20C192.63%20-0.07%20194.75%20-0.08%20196.94%20-0.09%20C199%20-0.08%20201.06%20-0.08%20203.18%20-0.08%20C204.11%20-0.08%20204.11%20-0.08%20208.85%20-0.07%20C214.21%200.19%20219.01%200.77%20224.19%202.19%20C229.8%209.67%20228.31%2018.07%20228.32%2027.14%20C228.32%2027.95%20228.32%2027.95%20228.32%2032.09%20C228.33%2037.52%20228.32%2042.95%20228.32%2048.38%20C228.32%2052.16%20228.32%2055.94%20228.32%2059.72%20C228.32%2067.65%20228.32%2075.59%20228.32%2083.53%20C228.31%2093.66%20228.32%20103.79%20228.32%20113.92%20C228.33%20121.73%20228.32%20129.55%20228.32%20137.36%20C228.32%20141.09%20228.32%20144.83%20228.32%20148.56%20C228.36%20228.42%20228.36%20228.42%20207.19%20260.19%20C198.76%20266.51%20193.34%20268%20183.19%20270.19%20C181.39%20270.62%20179.6%20271.05%20177.75%20271.5%20C170.57%20272.58%20165.4%20271.91%20159.19%20268.19%20C157.5%20263.31%20157.5%20263.31%20156.19%20258.19%20C154.19%20253.19%20154.19%20253.19%20150.19%20251.19%20C145.19%20254.19%20145.19%20254.19%20141%20258.06%20C132.91%20264.99%20123.94%20268.16%20113.88%20271.38%20C112.84%20271.71%20112.84%20271.71%20107.57%20273.42%20C83.42%20280.11%2053.85%20280.66%2031.19%20269.19%20C30.4%20268.91%2030.4%20268.91%2026.44%20267.5%20C0.66%20256.14%20-15.33%20235%20-26.81%20210.19%20C-32.14%20195.18%20-35.06%20181.52%20-35.09%20165.58%20C-35.09%20164.75%20-35.09%20164.75%20-35.1%20160.56%20C-35.12%20155.09%20-35.12%20149.62%20-35.11%20144.15%20C-35.12%20140.34%20-35.12%20136.54%20-35.13%20132.74%20C-35.13%20124.77%20-35.13%20116.8%20-35.13%20108.83%20C-35.12%2098.62%20-35.14%2088.4%20-35.16%2078.18%20C-35.18%2070.33%20-35.18%2062.48%20-35.18%2054.62%20C-35.18%2050.86%20-35.18%2047.09%20-35.19%2043.32%20C-35.2%2038.06%20-35.2%2032.8%20-35.18%2027.54%20C-35.19%2024.54%20-35.19%2021.55%20-35.19%2018.46%20C-34.81%2011.19%20-34.81%2011.19%20-31.81%204.19%20C-22%20-1.7%20-11.15%200%200%200%20Z%20%22%20transform%3D%22translate(800.8125%2C131.8125)%22%20%2F%3E%0A%3C%2Fg%3E%3C%2Fsvg%3E)
DGI: tipo de cambio fiscal en dólares
Cierre comprador interbancario de billete del BCU anterior a la operación; fines de semana y feriados.
Cotización para una factura en USD
DGI indica usar el cierre interbancario comprador de billete publicado por BCU del día anterior a la operación. Si no hubo cotización, se toma la última de un día hábil anterior. Esto cubre fines de semana y feriados. Deben conservarse todos los decimales significativos.
El comprobante puede permanecer en USD; el reporte fiscal se expresa en UYU. Este criterio no fija un cambio de banco comercial ni un impuesto a pagar.
Fuente oficial: DGI, FAQ 9.6, versión 22. Consultada el 12 de septiembre de 2026.
Ver también operaciones en moneda extranjera de DGI, fuente BCU y tareas programadas.
DGI: consulta 6394 sobre software e IRPF
Consulta sobre un contribuyente IRPF con equipos suministrados por su cliente; no generalizar a otros regímenes ni contratos.
DGI: comprobantes para exportación de servicios
La e-Factura de exportación es opcional para servicios; distinguir documentación y tratamiento tributario.