Cambios en Factura Electrónica: RG 3749

A partir del 1 de Julio del 2015 en Argentina comenzó a regir una nueva modificación en el régimen de Facturación Electrónica.

En este link podrán obtener más información, no solo de este cambio, sino de los que ha sufrido este régimen en el tiempo. Como se puede ver, se intenta utilizar cada vez más este medio para digitalizar la facturación en Argentina, buscando hacer más fácil el proceso, ahorrando papel y tiempo en las empresas.

Transcribimos la sección que se refiere a este cambio del 1 de Julio del 2015.

¿Quiénes se encuentran obligados a emitir sus comprobantes originales en forma electrónica?

Todos los sujetos que revistan el carácter de responsables Inscriptos en el impuesto al valor agregado quedan obligados a emitir los documentos electrónicos alcanzados por la RG 3749/15 para respaldar todas sus operaciones en el mercado interno, excepto por aquellas por las que se encuentran obligados a utilizar el equipamiento electrónico denominado “Controlador Fiscal”. La obligación de emisión de comprobantes electrónicos no incluye a las operaciones de compraventa de cosas muebles o prestaciones de servicios, en ambas situaciones, no realizadas en el local, oficina o establecimiento, cuando la facturación se efectúa en el momento de la entrega de los bienes o prestación del servicio objeto de la transacción, en el domicilio del cliente o en un domicilio distinto al del emisor del comprobante.

¿Si el contribuyente opta por emitir todos sus comprobantes por controlador fiscal, inclusive las facturas (impresora fiscal), queda exceptuado de emitir sus comprobantes originales en forma electrónica?

La utilización de Controlador Fiscal no es una opción, debe utilizarse para las actividades u operaciones alcanzadas por la RG 3561/13. Caso contrario, tratándose de un Responsable Inscripto en IVA, debe emitir Factura Electrónica. Fuente: Arts. 1, 2 y 3 RG 3749/15 y Anexo I RG 3561/13

¿Qué comprobantes se encuentran comprendidos en este régimen?

Se encuentran comprendidos los comprobantes que se detallan a continuación:

a) Facturas y recibos clase “A”, “A” con la leyenda “PAGO EN C.B.U. INFORMADA” y/o “M”, de corresponder.
b) Notas de crédito y notas de débito clase “A”, “A” con la leyenda “PAGO EN C.B.U. INFORMADA” y/o “M”, de corresponder.
c) Facturas y recibos clase “B”.
d) Notas de crédito y notas de débito clase “B”. No quedan comprendidos en la obligación otros documentos –ejemplo: liquidaciones-.




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