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Facturación electrónica

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A partir de 2012 es obligatorio como regla general el uso de la factura electrónica (CFDI) con nuevos requisitos, sin embargo existen algunas excepciones a esta regla general, y la posibilidad de diferir la aplicación de los nuevos requisitos en los CFDI. Así mismo, como parte de la reforma fiscal de 2012 la autoridad ha agrupado en el código fiscal los requisitos que para la emisión y deducción de comprobantes estaban dispersos en varios ordenamientos.

Conforme a lo expuesto las posibilidades actuales para la emisión de comprobantes se presentan en el siguiente esquema:

Regla general

CFDI con los nuevo requisitos, con la posibilidad de diferir algunos a julio 2012

Opciones

Facturas con código de barras

  • Si tiene ingresos no mayores a 4 millones de pesos.
  • Con los mismos requisitos de los CFDI (incluso los nuevos) excepto el sello digital del SAT
  • Tendrán vigencia de dos años 

Facturas impresas por impresor

  • Pueden ser utilizadas hasta que concluya su vigencia o hasta agotarlas     

CFD

  • La RMF permite seguirlas utilizando para aquellos contribuyentes que las emitieron desde 2010 o antes.
  • Deben incorporar los nuevos requisitos 

En la siguiente tabla resumimos los requisitos actuales para la emisión de comprobantes, algunos de los cuales ya existían, para lo nuevos se incorporó una columna en la que señala esta situación.

 

Disposición

Nueva obligación

Se permite diferir su aplicación al 1 de julio 2012[i]

Emitirlos mediante documentos digitales (factura electrónica conocida como CFDI en la página del SAT)

SI

Nota 1

Desaparece la figura de impresor autorizado, su equiparable es la de proveedor de certificación de comprobantes

SI

Nota 1

Deben entregarse a los clientes a más tardar dentro de los 3 días siguientes en que se realice la operación

SI

NO

 

Información que deben contener:

 

 

 

RFC de quien lo expida

 

 

Régimen fiscal en que tributa quien lo expide

SI

SI

Tratándose de contribuyentes que tengan más de un local, se deberá señalar el domicilio del local en el que se expidan los comprobantes fiscales.

 

 

Sello digital del SAT y de quien lo expida, así como folio asignado por el SAT

SI

 

Lugar y fecha de expedición

 

 

RFC del cliente

Uso de RFC genérico en los siguientes casos:

  • XAXX010101000. Para público en general
  • XEXX010101000. Para residentes en el extranjero no inscritos en el RFC

Ya no es requisito su domicilio y nombre (quien decida diferir aplicación de nuevas disposiciones al 1 de julio puede poner no aplica en estos campos)

 

 

 

 

 

Cantidad, unidad de medida y clase de los bienes o mercancías o descripción del servicio o del uso o goce que amparen

 

 

El valor unitario consignado en número.

 

 

El importe total consignado en número o letra

 

 

Señalar el  monto de los impuestos trasladados desglosados con cada una de las tasas del impuesto correspondiente y, en su caso, el monto de los impuestos retenidos.

 

 

Señalar si el pago es una sola exhibición o en parcialidades

Tratándose de contribuyentes que presten servicios personales, cada pago que perciban por la prestación de servicios se considerará como una sola exhibición y no como una parcialidad.

Cuando la contraprestación se pague en parcialidades, señalar el número y fecha del comprobante fiscal que se hubiese expedido por el valor total de la operación, el importe total de la operación y el monto de la parcialidad que ampara

 

 

Señalar la forma en que se realizó el pago (transferencia, cheque, efectivo, tarjeta) indicando al menos los últimos cuatro dígitos del número de cuenta o de la tarjeta correspondiente.

SI

SI

El número y fecha del documento aduanero, tratándose de ventas de primera mano de mercancías de importación.

 

 

Requisitos especiales por tipo de contribuyente que los expida:

 

 

Personas físicas que cumplan sus obligaciones fiscales por conducto del coordinado deberán identificar el vehículo que les corresponda

 

 

Donativos deberán señalar expresamente tal situación y contener el número y fecha del oficio constancia de la autorización para recibir dichos donativos o, en su caso, del oficio de renovación correspondiente

 

 

Arrendamiento deberán contener el número de cuenta predial del inmueble de que se trate o, en su caso, los datos de identificación del certificado de participación inmobiliaria no amortizable.

 

 

Contribuyentes sujetos al IEPS que enajenen tabacos deberán especificar el peso total de tabaco contenido en los tabacos labrados enajenados o, en su caso, la cantidad de cigarros enajenados

 

 

Fabricantes, ensambladores o distribuidores autorizados de automóviles nuevos, así como aquéllos que importen automóviles para permanecer en forma definitiva en la franja fronteriza deberán contener la clave vehicular que corresponda a la versión enajenada.

 

Nota 2

Contribuyentes que enajenen lentes ópticos graduados, deberán separar el monto que corresponda por dicho concepto

 

 

Contribuyentes que presten el servicio de transportación escolar, deberán separar el monto que corresponda por dicho concepto.

 

  

NOTAS

Nota 1: Como se menciona al inicio de este escrito aún existen algunas excepciones para la expedición de comprobantes, mismas que se muestran en el esquema de la primera hoja.

Nota 2: La opción para diferir estos requisitos están permitida para contribuyentes dedicados a la fabricación, ensamble o distribución de automóviles nuevos e importados para permanecer en forma definitiva en la franja fronteriza norte del país y en los Estados de Baja California, Baja California Sur y la región parcial del Estado de Sonora


[i] La Resolución Miscelánea Fiscal para 2012 permite seguir emitiendo los comprobantes fiscales con el esquema anterior (es decir sin incorporar los requisitos marcados en esta columna) hasta el 30 de junio de 2012.

Visto 60042 veces Modificado por última vez en Jueves, 23 Febrero 2012 12:48
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