Resumen del régimen de facturación actual para monotributistas

          Hasta unos meses atrás el monotributista podía dirigirse a una imprenta habilitada y solicitar la impresión de los talonarios de factura sólo presentando sus datos de adhesión al Régimen Simplificado para Pequeños Contribuyentes. Con el dictado de la Resolución General AFIP 3665/14, se modificó el régimen de impresión de comprobantes y se implementó el Código de Autorización de Impresión (C.A.I.) también para ellos. Por tanto, los monotributistas que soliciten la impresión de comprobantes deberán gestionar ante AFIP el C.A.I. antes de dirigirse a la imprenta.

La mencionada solicitud se realiza a través de la página Web institucional (www.afip.gob.ar), accediendo al servicio con Clave Fiscal “Autorización de Comprobantes”, opción “Solicitud de C.A.I.”, ítem “Solicitud Manual”. Una vez ingresados y confirmados los datos requeridos el sistema evaluará la solicitud y generará una “Constancia de C.A.I.”, la que deberá ser impresa y entregada a la imprenta en oportunidad de realizar la solicitud de impresión, junto con el formulario N° 960/NM – “Data Fiscal”, y el formulario 445/B – En caso de poseer máquina registradora.

Una vez que el autorizado retira los talonarios ya impresos, deberá ingresar nuevamente al servicio con Clave Fiscal “Autorización de Comprobantes”, seleccionar la opción “Recepción de C.A.I” y tildar el casillero correspondiente al retiro de talonarios. Confirmados los datos, el sistema generará la “Constancia de información de recibo de C.A.I.”.

La resolución establece que los que cuenten con comprobantes impresos podrán utilizarlos hasta el 31/12/2014, o hasta la fecha en que se agote su existencia, si esta última fuera anterior.

Sin embargo, la última Resolución General 3704/15 estableció la posibilidad para los monotributistas de continuar utilizando los comprobantes impresos con anterioridad al día 1 de noviembre de 2014 que tengan en existencia, aún después del vencimiento del plazo establecido por la Resolución General N° 3.665 (31/12/2014, o hasta la fecha en que se agote su existencia, si esta última fuera anterior), siempre que se cumpla con la obligación de informar al organismo fiscal via web mediante el servicio denominado “Autorización de Impresión de Comprobantes”, opción “Régimen de Información de comprobantes en existencia” y no hayan gestionado otros talonarios conforme el nuevo régimen de la Resolución General 3665.

Para conocer como se realiza este trámite puede ingresar a la guía paso a paso de AFIP haciendo click aquí.

Aclaración: en el campo «punto de venta» ingresar los cuatro dígitos que comienzan en la identificación numérica de la factura (por ejemplo 0001).

Factura electrónica

Por otro lado, recordemos que conforme lo establecido en la Resolución General 3067/11, los sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS), que por sus ingresos brutos anuales, las magnitudes físicas y el monto de los alquileres devengados anualmente, encuadren en las categorías establecidas como H, I, J, K y L, y realicen operaciones de compraventa de cosas muebles, locaciones y prestaciones de servicios, locaciones de cosas y obras o perciban señas o anticipos que congelen el precio, deberán emitir comprobantes electrónicos originales, en los términos de la Resolución General Nº 2485, sus modificatorias y complementarias, a los fines de respaldar todas sus operaciones en el mercado interno. No obstante, quedan eximidos de dar cumplimiento a lo dispuesto en dicha norma respecto de la adhesión al régimen.

Aquellos sujetos que cumplan con esas condiciones y que con posterioridad, en virtud de la recategorización cuatrimestral dispuesta por el Artículo 9º de la ley, deban encuadrarse en una categoría inferior, continuarán alcanzados por el régimen especial que de la RG 3067/11.

El resto de los monotributistas no comprendidos en las categorías mencionadas podrán optar por ingresar voluntariamente al régimen de factura electrónica mencionado. Una vez ejercida dicha opción mediante la solicitud de autorización de emisión de comprobantes, los referidos sujetos deberán continuar solicitando dicha autorización respecto de las operaciones siguientes, con arreglo a lo dispuesto en la resolución general.

Para conocer como se emite la factura electrónica puede ingresar a la guía paso a paso de AFIP haciendo click aquí.

Si esta información fue de ayuda, compartila.

 

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