A continuación, se destacan las principales características de la nueva normativa dispuesta por la RG AFIP 3749/2015 y su incidencia sobre la emisión de comprobantes comerciales (facturas, recibos y notas de crédito) por parte de los profesionales afectados.
1) ¿Qué es la factura electrónica?
Es un documento comercial en formato electrónico.
2) ¿Cuáles son las características de los comprobantes electrónicos?
Las facturas electrónicas poseen efectos fiscales frente a terceros si el documento electrónico contiene el Código de Autorización Electrónico (CAE) asignado por la AFIP. Son identificados con un punto de venta específico, distinto a los utilizados para la emisión de comprobantes manuales. Deben tener correlatividad numérica.
3) ¿Es obligatoria para su utilización para los abogados?
Sí, es obligatorio su uso a partir del 1º de Julio de 2015 de acuerdo a lo dispuesto por la RG AFIP 3749/2015 (B.O. 11/03/2015).
4) ¿Para quienes es obligatoria su utilización?
Para todos los abogados (personas físicas) y estudios jurídicos que revisten el carácter de Responsables Inscriptos en el Impuesto al Valor Agregado (IVA) deben emitir comprobantes electrónicos originales en los términos de la RG AFIP 2485, sus modificatorias y complementarias, a los fines de respaldar todas las operaciones realizadas.
También es de uso obligatorio (ya vigente desde 2011) para los Monotributistas inscriptos en las Categorías H e I.
Es optativo para las restantes categorías del Monotributo (categorías B, C, D, E, F y G) que pueden continuar emitiendo comprobantes manuales. No obstante pueden adherirse voluntariamente al nuevo régimen de facturas electrónicas.
5) ¿Cómo se emiten las facturas electrónicas?
Existen 2 alternativas:
a) Desde la Página Web de la AFIP, utilizando el servicio de comprobantes en línea con clave fiscal.
b) Utilizando un programa informático de gestión existente en el mercado (Web Service) que se vincula con el sistema de la AFIP mediante una interfaz.
6) ¿Cuál de estas alternativas es más recomendable?
La elección depende del volumen de facturación del contribuyente. El servicio de comprobantes en línea con clave fiscal disponible en la Página Web de la AFIP es gratuito y resulta adecuado para los casos de bajos niveles de facturación.
La utilización de la segunda alternativa requiere la adquisición del software necesario (existe una variada la oferta de opciones en el mercado con diferentes costos) y se encuentra más justificada para los contribuyentes con altos niveles de facturación.
7) ¿Cómo debe el abogado adherirse al nuevo Régimen de Factura Electrónica?
a) Se debe ingresar con la clave fiscal en el servicio “Administrador de Relaciones de Clave Fiscal” de la Página Web de la AFIP (www.afip.gov.ar) y agregar la opción “Administrador de Puntos de Venta y Domicilios”;
b) Luego se debe ir a la opción “A/B/M de Puntos de Venta” y dar de alta un nuevo punto de venta; y,
c) Por último, dependiendo del método de facturación elegido, se debe seleccionar la opción “Factura en Línea” o la opción “RECE para Aplicativo o Web Service”.
Este trámite debe realizarse a partir del 1º de Julio de 2015. Caso contrario, deberá cumplirse con un reempadronamiento previo.
8) ¿Es necesario contar con un sistema de facturación manual suplente una vez habilitado el punto de venta con Factura Electrónica?
Es obligatorio disponer de un sistema de facturación manual que funciona en forma supletoria en los casos que no fuera posible la emisión de la factura electrónica.
9) ¿Se deben imprimir nuevas facturas manuales como suplentes para el caso de imposibilidad de emitir facturas electrónicas?
En caso de que las facturas manuales disponibles (que el titular ya tuviera impresas) cuenten con CAI vigente no es necesario imprimir nuevas.
10) ¿Qué se debe hacer en caso de no contar con facturas manuales impresas con CAI vigente al momento de comenzar a emitir facturas electrónicas?
Los pasos para implementar la factura manual suplente son:
a) En primer lugar, se debe habilitar un nuevo punto de venta manual ingresando con la clave fiscal en el servicio “Administrador de Relaciones de Clave Fiscal” y agregar la opción “Administrador de Puntos de Venta y Domicilios”.
b) Luego se debe ir a la opción “A/B/M de Puntos de Venta” y dar de alta un nuevo punto de venta, seleccionando el método de facturación “FACTUWEB (IMPRENTA)”
c) Por último, se deben imprimir las nuevas facturas manuales suplentes en una Imprenta habilitada por la AFIP.
11) ¿Cómo se imprimen las nuevas facturas manuales suplentes?
Es necesario pedir autorización a la AFIP ingresando con la clave fiscal través del sitio web www.afip.gov.ar y seguir los siguientes pasos:
a) Seleccionar la opción “Autorización de Impresión de Comprobantes” en el servicio “Administrador de Relaciones con Clave Fiscal”;
b) Luego se debe ingresar a “Solicitud de CAI” / “Solicitud Manual” y solicitar la cantidad de comprobantes (facturas, recibos o notas de crédito) a imprimir por la Imprenta para el Punto de Venta Manual. El comprobante de la autorización de la impresión de las facturas emitido por la AFIP debe presentarse en la Imprenta habilitada por la AFIP al momento de seleccionar el trabajo.
c) Luego de retirarse los comprobantes (facturas, recibos o notas de crédito) de la Imprenta debe completarse el trámite en el sitio web de la AFIP (www.afip.gov.ar) en la opción “Recepción de CAI”. Sin este último paso las facturas no pueden utilizarse válidamente.
Es importante recordar que el CAI tiene vencimiento y debe renovarse periódicamente. Por eso es conveniente imprimir solo la cantidad facturas manuales suplentes que van a utilizarse antes del vencimiento del CAI en relación directa con el volumen de facturación del titular.
Artículo elaborado por el Colegio Público de Abogados de la Ciudad Autónoma de Buenos Aires.
Fuente: http://www.cpacf.org
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