Since April 2019, the use of digital media for billing is mandatory. How to know if I should issue an electronic invoice, is the most frequently asked question on this topic.
The relevance of this procedure has led us to write this article to expand on the important details. What is an electronic invoice, how to obtain it and more, we will clarify it here. Let’s get started!
How to know if I should Issue Electronic Invoice: Who should use it?
In accordance with the AFIP, the scope and obligation of use of the electronic invoice covers all those companies with commercial activity, among them:
- All those registered in VAT.
- Monotributistas in almost all categories. With the exception of the social monotributistas.
- Exempt in VAT.
- In either case, there is the possibility of accessing a new technology tax controller.
How to Know if I should Issue an Electronic Invoice: Steps to Start
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 tax code Level 3.
- Locate the operations manager
- Enter the first and last name.
- Choose ABM of Points of Sale.
- When the ABM list of 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 Constancy and print.
- To be able to print the receipts on the printer, select “Factuweb (Printing) – Monotax.
- Online vouchers, select Online invoice – Monotributo.
- To obtain the receipts through «Web Services», select the option «Electronic Invoice – Monotributo – Web Services”.
Subjects Exempt from VAT:
- If the invoice is printed by a printing company, select “Factuweb (Printing) – Exempt in VAT”.
- Issuance of the invoice or invoices by «Online vouchers», choose «invoice online – VAT exempt”.
- Issuance through the «Web Services» service, choose «Electronic Invoice – Exempt in VAT – Web Services”.
How to Know if I should Issue an Electronic Invoice: Necessary Documents
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 Code, enabled with security level 3, for this it is required to obtain the numbers of CUIT / CUIL / CDI.
In turn, incorporated into the Tax Code, the services of Online Vouchers and the Administrator of domicile and points of sale must be enabled. Therefore, it is necessary previously, to carry out the procedures to have them available through the options in the tax code.
It is also important to obtain the mandatory Electronic Tax Address, that corresponds to a virtual address, safe and free of charge.
To obtain it, the procedure must be carried out by entering with the tax code. Then locate the Electronic Tax Address. There, a cell phone number and an active email address are placed.
How to know if I should Issue an Electronic Invoice: Monotributistas
Since 2018, the implementation of the obligatory for all monotributistas, to issue invoices through the electronic system.
In order to facilitate the entry of all categories, a schedule from October 2018 to April 2019 to include all those that were missing. Already the categories from F to K, who have the highest turnover, issued the electronic invoice.
Upon completion of the gradual inclusion, the law has provided that in situations where it is not possible to use digital services in billing, the paper bill will be authorized.
For the issuance of the electronic invoice, a point of sale.
By having the point of sale enabled, it is necessary toresar with the fiscal code and in the section of Enabled Services, to select Online vouchers.
The taxpayers associated with the CUIT placed to select the consulted taxpayer.
Locates Additional Information of the Voucher and fill in the requested information, then click on Keep.
Generation of Receipts
In the fields Points of sale to use and Voucher Type, select the options that apply, then Continue.
In the section of Issuance Data The fields of the issuer, receiver, of the operation must be completed and in the final summary, review and confirm the data.
The system will issue a confirmation message and the option to print. The voucher is generated in triplicate, you can also check the vouchers generated.
Federal Administration of Public Revenues (AFIP)
The Federal Administration of Public Revenues (AFIP) It is the body in charge of executing the tax, customs and collection policy of the Nation’s social security resources.
It was created in 1997 and is made up of the Directorate General of Customs (DGA), the General Tax Directorate (DGI) and the General Directorate of Social Security Resources (DGRSS). Its normative reference could be taken as the Decree 618/1997.
What is the electronic facture?
In the first place and with a commercial vision, we understand by invoice, the commercial document where all the data related to the purchase / sale operation is reflected. This document is made on paper, complying with the regulations of the authorized body, in our case, the AFIP.
Then the electronic invoice represents the document that legally and fiscally substitutes the paper invoice. We must not believe or fall into error, that any invoice that is sent through electronic media, meets the intrinsic conditions of an electronic invoice.
For this digital document to meet the legal and fiscal characteristics of paper, it must meet certain requirements, which are mostly similar to those that the law provides for paper.
These are reasons for electronic and paper invoices to be affected by the same requirements, in a way legal and imposed, related to its 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 them is taken care of, thus ensuring the veracity, integrity and authenticity of the data handled in them. For the present case, the electronic invoice is 100% digital.
Through the use of computer equipment, electronic validation is via the web or the internet. By using these digital tools, whoever sells has the electronic delivery of the document or invoice that certifies the sale or provision of the service, for whom he buys.
Since 2003, the use of the electronic invoice 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 electronic invoices as evidence of commercial operations.
In the Argentine nation, as has been said before, the authority in charge of its management is the Federal Administration of Public Revenue known as AFIP. In summary, this type of document seeks to optimize in a general way, with the invoicing procedures of all those who carry out commercial operations.
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