Las empresas que ya utilizan en sus operaciones la facturación electrónica deben estar listas para aplicar los cambios aprobados en el Código Fiscal de la Federación (CFF) para garantizar la validez de sus Comprobantes Fiscales Digitales (CFD).
El contador público Benito Barragán, Especialista en Temas Fiscales y Gerente de Línea Contable de CONTPAQ i, explicó que las modificaciones fiscales han sido aprobadas por las cámaras de Diputados y Senadores, por lo que sólo está pendiente su publicación en el Diario Oficial de la Federación, y obligarán a algunos cambios a los contribuyentes que ya emiten Facturas Electrónicas utilizando un software empresarial.
Los cambios son:
1. Simplificación de datos del emisor: El RFC será la única información obligatoria en los comprobantes fiscales digitales, pues el Servicio Administración Tributaria (SAT) ya cuenta con los datos de nombre, denominación o razón social y domicilio fiscal de los contribuyentes que expiden los comprobantes.
2. Adición del régimen fiscal del emisor: Como un requisito adicional en los CFD/CFDI se deberá señalar el régimen fiscal de los contribuyentes conforme a la Ley del Impuesto sobre la Renta. Este dato anteriormente sólo aplicaba para algunos tipos de contribuyentes y se plasmaba por medio de leyendas.
3. Regulación de pagos parciales: Anteriormente se encontraba regulado sólo para comprobantes en papel en lo relativo a las leyendas de pago en una sola exhibición, así como el manejo de pago en parcialidades, ahora también se regula para CFD y CFDI. En el Anexo 20, documento donde se explican la información y datos que debe tener una Factura Electrónica técnica y fiscalmente hablando, se especificará cómo deberá manejarse esta “leyenda” y con esto evitar más controversias sobre el tema.
La relevancia de que los empresarios conozcan estos cambios y hagan las modificaciones pertinentes es que a partir del 1 de enero de 2012 quienes no lo hayan hecho estarán emitiendo Facturas Electrónicas inválidas que no serán deducibles.
De acuerdo con el especialista, a diferencia del pasado, en este caso, los cambios deben realizarse de inmediato pues la tecnología permitirá cumplir con los requisitos sin mayores contratiempos, “en material digital, el contribuyente genera su Factura Electrónica de manera automática a través de una herramienta como el software, no cuenta con un stock de facturas en papel, lo cual significa que si la autoridad hace un cambio el contribuyente debe hacer sus Facturas Electrónicas acatando las nuevas disposiciones, eliminando medidas como artículos transitorios”.
Por lo anterior quienes ya emiten comprobantes fiscales digitales mediante un software empresarial, deben asegurarse de que su proveedor incorpore estos cambios en sus aplicaciones, a fin de cumplir con lo dispuesto por las autoridades.
En ese sentido CONTPAQ i asegura que garantizará a sus usuarios que la emisión de sus comprobantes fiscales digitales cumplan con las últimas disposiciones oficiales a través del uso de sus herramientas como AdminPAQ, Contpaq i Factura Electrónica y Contpaq i Punto de Venta, cuyas nuevas versiones estarán disponibles a finales de noviembre.
Ariadna Cruz
Información relacionada
[tubepress views=”false” title=”false” length=”false” video=”3FpVFYXInXc”]
deverian poner una ejemplo de factura con los nuevos cambios fiscales
Se debera mencionar en la factura la forma en que se realiza el pago (efectivo, cheque, transferencia o tarjeta de crédito)
Indicar en la factura al menos los últimos 4 dígitos del No. de Cta. bancaria
Cuándo no sea posible conocer estos datos, señalaran en el comprobante Forma de pago: “No identificado”, por lo que deberemos señalar a los proveedores que incluyan en la factura la expresión: “Forma de Pago:” según regla I.2.7.1.12 de la RMF para 2012 del 28 de diciembre de 2011
DUDAS CON RELACION A LOS CAMBIOS DE FACTURACION ELECTRONICA 2012.
Bienvenido al servicio de Chat 1a1 del SAT. 12:53 Muy buen día, le atiende la Lic. Zaira Navarrete, en relación a su consulta inicial. ¿Se refiere a su sello digital? 12:46 no 12:55
Para brindarle un mejor servicio a todos nuestros usuarios en espera, le invitamos a formular su respuesta.
12:46 mm. 12:46 en 30junio
12:46 es ultimo dia 12:46 ya que surgen modificaciones 12:46 mi sw de fact no lo actualice 12:47 podre seguir fcturando 12:57
El 30 de junio termina la prórroga para adoptar los nuevos requisitos. Por lo tanto el 01 de Julio si sus comprobantes no cumplen con todos lo requisitos, es decir, los nuevo, nos serán válidos. 12:50 entonces puedo parar mi facturacion hasta que actualice mi sw o existe alguna otra solucion, ya que mi proveedor dice tener la agenda llena para hacerle los cambios a mi sw(me avisaron antes pero la verdad no le dedique tiempo) 13:01 Sería lo conveniente, ya que como le menciono, si al día 01 de julio no cumple con todos los requisitos, no serían válidos. 12:53 ok, una ultima consulta 12:53 me causaria problemas parar mi facturacion? es legal?existe alguna consecuencia? 13:04 ¿Está utilizando CFD o CFDI? 12:55 el caso son los dos? 12:55 ya que un amigo cfdi y yo cfd 13:06 Para CFD, sólo siga enviando sus reportes mensuales, en este caso de no emisión, para no perder la facilidad. 12:57 ok y para cfdi? 13:07 No hay ningún problema, sólo no podrá expedirlos si no cumple con todos los requisitos.
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