{"id":11225,"date":"2015-08-07T13:45:45","date_gmt":"2015-08-07T11:45:45","guid":{"rendered":"https:\/\/auren.com\/uy\/new\/234-inclusion-en-el-regimen-de-facturacion-electronica\/"},"modified":"2015-08-07T13:45:45","modified_gmt":"2015-08-07T11:45:45","slug":"234-inclusion-en-el-regimen-de-facturacion-electronica","status":"publish","type":"new","link":"https:\/\/auren.com\/uy\/noticias\/234-inclusion-en-el-regimen-de-facturacion-electronica\/","title":{"rendered":"234 &#8211; INCLUSI\u00d3N EN EL R\u00c9GIMEN DE FACTURACI\u00d3N ELECTR\u00d3NICA"},"content":{"rendered":"<p class=\"has-text-align-justify\">El pasado 30 de julio, DGI emiti\u00f3 la <strong>Resoluci\u00f3n 3012\/2015<\/strong> reglamentando la inclusi\u00f3n progresiva de los contribuyentes que a\u00fan no ingresaron al r\u00e9gimen de facturaci\u00f3n electr\u00f3nica.<\/p>\n<p class=\"has-text-align-left has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Antecedentes<\/strong><\/p>\n<p class=\"has-text-align-justify\">A partir del <strong>Decreto 36\/012<\/strong> se comienza a regular el r\u00e9gimen de facturaci\u00f3n electr\u00f3nica de los sujetos pasivos de impuestos administrados por DGI. Teniendo como fin agilizar la gesti\u00f3n de control y disminuir costos administrativos de la Administraci\u00f3n.<\/p>\n<p class=\"has-text-align-justify\">La DGI fue notificando a algunos contribuyentes para que ingresaran al r\u00e9gimen (Grandes Contribuyentes, Free Shop y algunas empresas CEDE), siendo hasta ahora opcional para el resto de los contribuyentes.<\/p>\n<p class=\"has-text-align-left has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Inclusi\u00f3n progresiva de contribuyentes<\/strong><\/p>\n<p class=\"has-text-align-justify\">A partir de la reciente <strong>Resoluci\u00f3n 3012\/2015<\/strong>, se establece un plan de inclusi\u00f3n preceptiva y progresiva de los contribuyentes seg\u00fan el nivel de ingresos, de forma de universalizar el r\u00e9gimen de documentaci\u00f3n fiscal electr\u00f3nica. Los sujetos pasivos estar\u00e1n obligados a postularse seg\u00fan el siguiente cronograma:<\/p>\n<ul>\n<li>Si en el cierre de ejercicio econ\u00f3mico producido durante el a\u00f1o civil 2015 las ventas superaron 30.000.000 UI, la fecha l\u00edmite de postulaci\u00f3n ser\u00e1 al 1\/6\/2016, en cambio, si superaron 15.000.000 UI, la fecha l\u00edmite ser\u00e1 el 1\/12\/2016.<\/li>\n<li>Si en el cierre de ejercicio econ\u00f3mico producido durante el a\u00f1o civil 2016 las ventas superaron 7.000.000 UI, la fecha l\u00edmite de postulaci\u00f3n ser\u00e1 al 1\/6\/2017, en cambio, si superaron 4.000.000 UI, la fecha l\u00edmite ser\u00e1 el 1\/12\/2017.<\/li>\n<\/ul>\n<ul>\n<li>Si en el cierre de ejercicio econ\u00f3mico producido durante el a\u00f1o civil 2017 las ventas superaron 2.500.000 UI, la fecha l\u00edmite de postulaci\u00f3n ser\u00e1 al 1\/6\/2018, en cambio, si superaron 1.500.000 UI, la fecha l\u00edmite ser\u00e1 el 1\/12\/2018.<\/li>\n<li>Si en el cierre de ejercicio econ\u00f3mico producido durante el a\u00f1o civil 2018 las ventas superaron 750.000 UI, la fecha l\u00edmite de postulaci\u00f3n ser\u00e1 al 1\/6\/2019, en cambio, si superaron 305.000 UI, la fecha l\u00edmite ser\u00e1 el 1\/12\/2019.<\/li>\n<\/ul>\n<p class=\"has-text-align-justify\">Los sujetos pasivos cuyas ventas superen las 305.000 UI, en los ejercicios econ\u00f3micos cuyo cierre se produzca a partir del 1\/1\/2019, dispondr\u00e1n de 180 d\u00edas desde el cierre para postularse.<\/p>\n<p class=\"has-text-align-justify\">La cotizaci\u00f3n de la UI a considerar para el c\u00e1lculo, ser\u00e1 la del primer d\u00eda del a\u00f1o civil en que ocurre el cierre del ejercicio econ\u00f3mico considerado.<\/p>\n<p class=\"has-text-align-left has-vivid-red-color has-text-color\" style=\"font-size:25px\"><strong>Proceso de ingreso al r\u00e9gimen de facturaci\u00f3n electr\u00f3nica<\/strong><\/p>\n<p class=\"has-text-align-justify\">El proceso consta de las siguientes etapas:<\/p>\n<p class=\"has-text-align-justify\"><strong>Testing<\/strong>: Se deber\u00e1n realizar y cumplir satisfactoriamente pruebas libres de env\u00edo de documentos, sobres y reportes.<\/p>\n<p class=\"has-text-align-justify\"><strong>Postulaci\u00f3n<\/strong>: El contribuyente se postula para adquirir la calidad de emisor electr\u00f3nico. Esta se realiza en el portal de e- Factura, ingresando con usuario y contrase\u00f1a.<\/p>\n<p class=\"has-text-align-justify\"><strong>Certificaci\u00f3n<\/strong>: Tiene como objetivo la realizaci\u00f3n de una serie de pruebas espec\u00edficas que permiten avanzar en el proceso. Las pruebas solicitadas se van completando e informando el grado de avance. Una vez realizadas correctamente todas las pruebas, se acepta la Declaraci\u00f3n de Cumplimiento de Requisitos T\u00e9cnicos.<\/p>\n<p class=\"has-text-align-justify\"><strong>Resoluci\u00f3n<\/strong>: Una vez que el postulante de emisi\u00f3n electr\u00f3nica haya completado en forma satisfactoria todas las etapas, DGI emite la Resoluci\u00f3n y notifica al postulante la autorizaci\u00f3n para operar como emisor electr\u00f3nico. Se dispondr\u00e1n de 4 meses para documentar exclusivamente sus operaciones por medio de comprobantes fiscales electr\u00f3nicos habilitados.<\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por la Cra. Gianna Herrera<\/p>\n","protected":false},"featured_media":11228,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-11225","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>234 - INCLUSI\u00d3N EN EL R\u00c9GIMEN DE FACTURACI\u00d3N ELECTR\u00d3NICA - Auren Uruguay<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/uy\/noticias\/234-inclusion-en-el-regimen-de-facturacion-electronica\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"234 - INCLUSI\u00d3N EN EL R\u00c9GIMEN DE FACTURACI\u00d3N ELECTR\u00d3NICA - Auren Uruguay\" \/>\n<meta property=\"og:description\" content=\"Por la Cra. 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