Guatemala: Modificaciones al Reglamento del Impuesto al Valor Agregado: ¿Se pueden emitir facturas CF?
Published date | 08 November 2022 |
Author | Mario Estuardo Archila |
Law Firm | Consortium Legal |
Respecto a las modificaciones del reglamento de la ley del IVA publicado el 14 de octubre de 2022 que restringe la posibilidad de emitir facturas “consumidor final” por encima de ciertos montos, podemos comentar:
La ley del IVA en cuanto a las obligaciones de emisión de la factura establece:
“ARTICULO 29. Documentos obligatorios.
Los contribuyentes afectos al impuesto de esta Ley están obligados a emitir con caracteres legibles y permanentes o por medio electrónico, para entregar al adquiriente y, a su vez es obligación del adquiriente exigir y retirar, los siguientes documentos:
- a) Facturas, por las ventas, permutas, arrendamientos, retiros, destrucción, pérdida, o cualquier hecho que implique faltante de inventario cuando constituya hecho generador de este impuesto, y por los servicios que presten los contribuyentes afectos, incluso respecto de las operaciones exentas o con personas exentas. En este último caso, debe indicarse en la factura que la venta o prestación de servicio es exenta y la base legal correspondiente.
- b) Facturas de Pequeño Contribuyente, para el caso de los contribuyentes afiliados al Régimen de Pequeño Contribuyente establecido en esta Ley.
- c) Notas de débito, para aumentos del precio o recargos sobre operaciones ya facturadas.
d) Notas de crédito, para devoluciones, anulaciones o descuentos sobre operaciones ya facturadas. - e) Otros documentos que, en casos concretos y debidamente justificados, autorice la Administración Tributaria para facilitar a los contribuyentes el adecuado cumplimiento en tiempo de sus obligaciones tributarias.
La Administración Tributaria está facultada para autorizar, a solicitud del contribuyente, el uso de facturas emitidas en cintas, por máquinas registradoras, en forma electrónica u otros medios, siempre que por la naturaleza de las actividades que realice se justifique plenamente. El reglamento desarrollará los requisitos y condiciones”.
Vemos que este artículo no establece ninguna obligación en cuanto a la identificación del adquiriente o su Número de Identificación Tributaria (NIT) como requisito legal de expedición de la misma.
En la redacción anterior del reglamento se incorporó la disposición sobre Consumidor Final, la cual, consideramos, se hizo dado que la ley no indicó absolutamente nada sobre cómo emitir las facturas a adquirientes que no se identificaban; por tanto, era un procedimiento que facilitaba la recaudación.
Comparativamente, el artículo reformado y el anterior, se ven así:
*Lo subrayado es la incorporación por reforma.
Acuerdo Gubernativo 5-2013 |
Acuerdo Gubernativo 245-2022 |
A partir del inicio de la vigencia de este reglamento las facturas, facturas especiales, facturas de pequeño contribuyente, notas de débito, de crédito, deberán cumplir como mínimo con los requisitos, datos y características siguientes: |
Las facturas, facturas especiales, facturas de los Regímenes de Tributación Simplificada, notas de débito y de crédito, deberán cumplir como mínimo con los requisitos, datos y características siguientes: |
1) Identificación del tipo de documento de que... |
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