2023-08-07 20:18:09
One limitation is that only the taxpayers who issued the receipts for the original operations may issue them.
By Jose Luis Ceteri
07/08/2023 – 14,07hs
Since October 2019, the AFIP regulates the use of debit and credit notes issued by taxpayers. Are vouchers that cannot be freely issued, signifying another example of restriction that exists in the normal commercial operations of companies.
The publication -in that year- of resolution 4540, together with the release of the digital VAT book, had the objective of preventing debit and credit notes from being issued to adjust operations carried out by companies with their suppliers, correcting the invoice received, producing , according to the AFIP, a duplication of vouchers for the same operation.
The limitation consists in that only the taxpayers who issued the receipts for the original operations may issue the credit and/or debit notes in concept of discounts, bonuses, removals, returns, terminations, interest, etc.as long as they are related to one or more invoices or equivalent documents previously issued.
This norm would prevent the issuance of debit notes to adjust the debtor’s checking account in cases of rejected customer checks. In cases of customer advance collection, an invoice should be issued (not a debit note), since the VAT taxable event was generated with the payment.
If the delivery of the good is made in the following month, at that time a credit note could be made, canceling the advance invoice accompanied by another receipt supporting the operation total performed.
For this reason, they will only be issued to the same recipient of the original receipts to modify the invoices or equivalent documents generated previously, indicating the number of the associated invoices or the period to which they are adjusted, referencing the commercial data recorded or linked to the original receipts.
They will be issued only to the same recipient of the original receipts to modify invoices or equivalents.
Deadlines for issuing debit or credit notes
The regulation establishes a period of 15 calendar days, which begin to be counted from the fact or situation that requires the issuance of a credit or debit note.
In other words, the day limit does not necessarily have to do with the date the original invoice was issued, but from the moment the need to generate the new receipt arose.
In cases where the original receipt was a Electronic Credit Invoice MiPyMEsa credit or debit note must be issued within the same billing regime.
In the case of an invoice made in dollars at the time of payment that is made in pesos, the 15 days start counting from the moment the original invoice was paid. At this point governs the opinion – DAT 31/03- of AFIP, which determines the following to determine the tax base:
“Exchange differences are part of the generic “financial expenses” referred to in article 10, fifth paragraph, point 2), of the Tax Law that, for the purposes of determining the tax base in the Value Tax Added, they make up the net taxed price because they are disbursements owed to the seller as ancillary to the main taxed operation.
in order to lien calculationit corresponds to include in the tax base the Value Added Tax incurred in the main operation, considering that the amount of the deferred or late payment due to the seller also includes the tax invoiced at the time of the sale”.
Since October 2019, the AFIP regulates the use of debit and credit notes issued by taxpayers
Billing terms
In asset sale operations, the receipt can be issued up to the last day of the month in which the taxable event was generated. Before the validity of resolution 2098/06 of the AFIP, the vouchers should be issued concomitantly with the generation of the taxable eventthat is, at the time the good was delivered.
Once the obligation to issue the receipt arose, the invoice delivery period is 10 calendar days from the date of issue.
The dates on which the invoices must be issued and the delivery period to the client are detailed below:
#AFIP #conditions