Noticias Facturación electrónica en latinoamérica

Facturación electrónica en latinoamérica

abril 23, 2020abril 23, 2020 | Arisbeth LealArisbeth Leal | 757 comentarios | 5:43 pm
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La Factura Electrónica “Es una factura, en formato digital, que cumple, en todas las situaciones y ante todos los actores, con los mismos propósitos que una factura en papel, tanto para sus emisores y receptores, como para terceros interesados.”

La factura electrónica cumple con “los principios de autenticidad, integridad y legibilidad en todas las situaciones que aplique y ante todos los actores del proceso, en los ámbitos comercial, civil, financiero, logístico y, ciertamente, tributario.” (Barreix y Zambrano, 2018).

Veamos algunas características de la factura electrónica:

  • Tiene los mismos efectos legales que una factura en papel
  • Los documentos pueden ser emitidos, almacenados, transmitidos y recibidos por medios electrónicos.
  • No existen diferencias entre las originales y las copias porque son idénticas.
  • Cada Administración Tributaria crea un conjunto de reglas y procesos definidos que permiten interpretar esa estructura de datos como la documentación de una transacción

Diversos países de América Latina han implementado facturación electrónica. Para conocer de la situación de la Factura Electrónica en la región te invitamos a ¡dar clic aquí!

Es importante tener presente que cuando hablamos de facturación electrónica esto no se limita solo a la factura, sino que incluye notas de débito y notas de crédito, así como otros documentos vinculados con la facturación que sean de uso común en el país.

4 elementos en común de los sistemas de facturación electrónica en Latinoamérica

  1. Existe un formato estándar que deben utilizar todos los emisores de facturas. Este formato está regulado por la Administración Tributaria de cada país. Esta característica hace posible que todos los contribuyentes puedan emitir y recibir facturas con el mismo formato y bajo el mismo modelo operativo.
  2. La administración tributaria posee todos los documentos. Esta característica se concatena con el propósito de las Administraciones Tributarias de tener “un control documental del proceso de facturación, tanto para evitar omisiones de declaraciones de venta, como para evitar que las empresas declarasen compras falsas.” Al mismo tiempo representa un gran reto de almacenamiento y procesamiento de volúmenes de información.
  3. Beneficios para el contribuyente. Entre los principales beneficios para los contribuyentes está la disminución del costo de cumplimiento tales como: ahorro de papel y de gastos de envío del documento físico, también hay ahorros en el espacio físico de almacenamiento de documentos por el tiempo requerido por la norma. La otra ventaja está en las posibilidades de automatizar la facturación y, su adaptación a negocios que son completamente en línea.
  4. Documentos firmados digitalmente. La firma digital o certificado digital es un instrumento utilizado para firmar documentos electrónicos. El uso de este instrumento garantiza:
  • La autenticidad: permite verificar los datos de identidad del firmante.
  • La integridad: permite que los datos no sean alterados.
  • La confidencialidad: mantiene la información de forma privada.

¿Cómo funciona un sistema de factura electrónica?

El conjunto de reglas y procesos que son necesarios para que la factura electrónica se pueda implementar en una jurisdicción varía de país en país. A modo de ejemplo les compartimos cómo funciona el sistema en Colombia.

En el caso de Colombia, la DIAN dispone de un servicio electrónico para pruebas de habilitación, recepción de ejemplares de factura electrónica, autorización de proveedores tecnológicos y un catálogo con la información de los participantes en factura electrónica.

De esta manera la Administración Tributaria permite que quienes deseen, puedan postularse de forma voluntaria para facturar electrónicamente.  Al mismo tiempo otorga a la DIAN facultades para seleccionar a contribuyentes o sectores para que puedan facturar por este medio.

¿Cómo se emite la factura electrónica?

En Colombia, Chile y Perú, por citar tres ejemplos de países latinoamericanos con facturación electrónica la emisión de la factura electrónica puede hacerse desde el portal fiscal de la Administración Tributaria o a través de software propio desarrollado por el contribuyente o por un tercero, siempre y cuando cumpla los requisitos exigidos en cada jurisdicción.

¿Qué se necesita para implementar un sistema de facturación electrónica en un país?

Los requisitos básicos para que en un país se implemente un sistema de facturación electrónica, de acuerdo con el BID, son los siguientes:

  • La Administración Tributaria debe tener un desempeño adecuado en sus funciones básicas (registro, cobranza y auditoría)
  • El país debe contar con adecuada infraestructura de telecomunicaciones.

En 2020 el mundo ha dado un gran viraje hacia la digitalización de los negocios, este será un año de repensar modelos, estrategias y procesos incluyendo, sin lugar a dudas, la facturación.  La adaptación será más difícil en los países que carezcan de herramientas que faciliten hacer negocios de forma digital y demandará un esfuerzo adicional de parte de los sectores productivos de esas sociedades y también de sus Administraciones Tributarias.

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