The Credit Certificates, is a document that must be requested to know the return of the balances that is produced by the tax settlement and the right of repetition.
In this article we will know the origin of Credit certificate and part of the processes to obtain it in person or online.
Requirements for the Face-to-Face Processing of Credit Certificates
These certificates are of great help because they have a number of benefits for all users that can be used in the future.
There are several ways to obtain this certificate, one of them is to carry out the process in person in an easier way, and the steps are:
- You must present the Request for Form 2/217 (Credit Determination) , and 2/218 (Certificates Detail) in 3 ways.
- Together, the documents detailed in the Table of Credit Certificates , sAccording to the origin and brand of the credit.
- The documentation to be submitted will depend on each particular request, for this you must verify the Annex Table
Requirements for Online Processing of Credit Certificates
Over time there have been updates that have improved in some way the digital platforms and the experience for users. The Certificate of Credits can be obtained online and from the comfort of your home by meeting these requirements:
- Download and install Delta 5 app
- Download Form 2/217
- Download and installation of Parameters
It is important that all users have their username and password, since it is usually asked constantly and it is preferable to have it on hand.
Steps to Obtain Credit Certificates
If you want to obtain your certificate online, you must take these steps into account:
- Enter the link or button «Start Procedures Online»
- Attach the requested File
For people who choose the option of face-to-face, They must present the requested documentation at the corresponding office.
When and where does the procedure take place?
This type of procedure can be carried out at any time, when requested by a person and depending on the different routes.
- Entering the link and clicking on «Online Processing»
- Collection Division, Certificates Department, Credit Certificates Section.
- Address: Avenida Daniel Fernandez Crespo 1534 (Subusuelo B).
- Dependence on the Corresponding DGI
What is it?
In the financial aspect it is a situation that worries many entrepreneurs. Therefore, correct planning is essential and take advantage of all the available elements to optimize it.
One of the important elements, which is easy to implement, is the payment to providers through the use of endorsable credit certificates.
People who can request this type of certificate are established by the Title 10 in its articles 9 and 11, where the right to request this certificate are exporters and assimilated by the credit originated by VAT.
They also include in the procurement of inputs that are directly or indirectly associated with the goods exported or assimilated and in agricultural products for the VAT credit that appears in your affidavit.
The endorsement of this certificate is limited and exclusively in favor of the providers, or which payments are used before the DGI or BPS and the amount of the certificate cannot exceed the amount of the VAT that has been invoiced to the supplier of the requesting company.
The Credit certificates issued by the DGI are the following:
- A: Not endorsable for payment before DGI
- B: Endorsable for payment before DGI
- C: Free endorsement
- D: Not endorsable for payment before BPS
- E: Endorsable for payment before BPS
There are two types of Certificates that can be endorsed to suppliers:
Type B: Endorsable with recipient to cancel obligations before the DGI
Type E: Endorsement with destination to cancel obligations to the BPS
This type of Certificates are valid for up to 4 steps from the generation of the requested credit
The date required depends on the certificate requested. For the Type B, this is the first day of the month following the month that the credit is generated and said date is maintained for up to one year after being issued, at pass the date it will be presented to the DGI.
For the Type E Certificates, has the same demand date, the payment term of the date of the contributions can be deferred until the penultimate day of the expiration month.
When requesting this type of credit request, does not modify the date and therefore the provider can face tax obligations with a maturity after the generation of the credit (always when managing within the calendar year of being originated from it) for payments before the BPS must be taken in consideration of set the preceding lines.
Currently the requested certificates are approved, an approximate period of time between ten and fifteen days working after submit the application.
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