Since April 2019, the use of digital means for billing is mandatory. How to know if I should issue an electronic invoice: Everything that they have not told you, It provides you with the information for the use of this important commercial document.
By reading this article, you will find out the requirements and the form of issuance of the receipt of a commercial operation, among other details related to this process.
What is the electronic facture
In the first place and with a commercial vision, we understand by invoice, at document of a commercial nature that reflects all the data related to the purchase/sale operation.
Generally, this document is made on papercomplying with the regulations of the authorized body, in our case, the AFIP.
Then The electronic invoice represents the document that legally and fiscally replaces the paper invoice.
We must not believe or fall into the error, that any invoice that is sent through electronic means, meets the intrinsic conditions of an electronic invoice.
In order for this digital document to meet the legal and fiscal characteristics of the paper document, it must meet certain requirements, which are mostly similar to those established by law for the paper document.
These are reasons why electronic and paper invoices are affected by the same requirements, legal and imposed, related to their content.
Being the root of their differences, the way in which they are managed, validated and issued or sent, each one of them.
In addition, the treatment of the same is taken care of, in order to ensure the veracity, integrity and authenticity of the data handled in them.
In the case at hand, the electronic invoice is 100% digital.
Its management is through the use of computer equipment, electronic validation is via the web or internet.
Through the use of these digital tools, whoever sells has the electronic delivery of the document or invoice that certifies the sale or provision of the service, for whoever buys.
Since 2003, the use of electronic invoicing began in Argentina, but it was not until 2015 that its massification began.
Becoming part of the group of countries that are gradually implementing the obligation to use the electronic invoice as evidence of commercial operations.
In the Argentine nation, as we mentioned before, the authority in charge of its management is the Federal Administration of Public Revenues known as AFIP.
In summary, with this type of document the aim is to optimize in a general way, with the billing procedures of all those who carry out commercial operations.
Who should use electronic invoice
According to the AFIP, the scope and obligation to use the electronic invoice covers all those companies with commercial activity, including:
- All those registered in VAT.
- The monotributistas in almost all the categories. With the exception of the social monotributistas.
- VAT exempt.
- In either case, there is the possibility of accessing a new technology fiscal controller.
Steps to take in AFIP to start electronic invoicing
The first thing that must be done in the process of issuing the electronic invoice is to have the point of sale:
- To do this, you must enter with the Level 3 tax key.
- Locate the operations manager
- Put the first and last name.
- Choose ABM from Points of Sale.
- When the list of ABM points of sale is displayed, click on Add and complete the data for the issuance and type of vouchers. *
- Click on Continue.
- Choose the address
- Click on Accept and then Confirm
- Select Evidence and print
In case of Monotributista:
- If you want to print the receipts in print, select «Factuweb (Print) – Monotributo
- Online vouchers, select Online invoice – Monotributo
- Obtain the receipts through «Web Services», select the option «Electronic Invoice – Single Tax – Web Services”.
While the VAT Exempt Subjects:
- If the invoice is printed by a printer, select «Factuweb (Print) – VAT exempt”.
- In case of issuing the billing by «Online Receipts», choose «Bill online – VAT exempt”.
- The broadcast through the “Web Services” service, choose “Electronic Invoice – VAT exempt – Web Services”.
What documents do I need
To adhere to the electronic invoicing regime, taxpayers must have the Electronic Authorization Code (CAE) granted by the AFIP.
As well as having the Fiscal keyenabled with security level 3for this it is necessary to obtain the numbers of CUIT / CUIL / CDI.
In turn, incorporated into the Tax Code, the services of:
- online vouchers
- Home manager and points of sale.
Therefore, it is previously necessary to take steps to have them available through the options in the tax code.
It is also important to obligatorily obtain the Electronic Tax Address, which corresponds to a virtual address, secure and free of charge.
To obtain it, the procedure must be carried out by entering the tax code. Then locate the Electronic Fiscal Address.
A cell phone number and an active email address are placed there.
Electronic invoice for monotributistas
Since 2018, the implementation of the Mandatory for all monotributistasto issue invoices through the electronic system.
In order to facilitate the entry of all categories, a schedule was established from October 2018 to April 2019 to include all those that were missing.
Already the categories from F to K, who have the highest billing, issued the electronic invoice.
At the end of the gradual inclusion, the law has provided that in situations where it is not possible to use digital services in billing, the paper invoice will be authorized.
For the issuance of the electronic invoice, as we explained in previous paragraphs, We must previously enable a point of sale.
By having the point of sale enabled:
Enter with the tax code and in the Enabled Services section, select Online vouchers.
The taxpayers associated with the CUIT placed to select the consulted taxpayer will be displayed.
Locate «Additional Data of the Receipt» and fill in the requested information, then click on «Save».
Then choose «Generate Receipts»
In the fields «Points of sale to use» and «Type of receipt»select the corresponding options, then “Continue”.
In the section of “Issuance Data” the fields of the issuer, receiver, of the operation and in the final summary, review and confirm the data must be completed.
The system will issue a confirmation message and the option to print. The voucher is generated in triplicate, and you can also consult the generated vouchers.
We can only hope that the process of issuing the electronic invoice is successful!
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