{"id":21203,"date":"2021-12-30T14:13:14","date_gmt":"2021-12-30T14:13:14","guid":{"rendered":"https:\/\/www.algardata.com\/?p=21203"},"modified":"2021-12-31T12:39:47","modified_gmt":"2021-12-31T12:39:47","slug":"facturas-con-codigo-qr-obligatorias-a-partir-de-enero-de-2022","status":"publish","type":"post","link":"https:\/\/staging.algardata.com\/es\/blog-es\/impuestos-y-contabilidad\/facturas-con-codigo-qr-obligatorias-a-partir-de-enero-de-2022\/","title":{"rendered":"Facturas con c\u00f3digo QR obligatorias a partir de enero de 2022"},"content":{"rendered":"

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<\/i>Volver<\/a><\/p>\n

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[contact-form-7 id=\u00bb4980″][\/contact-form-7]<\/p>\n

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Aunque ya se preve\u00eda antes de la pandemia, \u00e9sta ha hecho que el c\u00f3digo QR sea una realidad cada vez m\u00e1s evidente y presente en la actualidad.<\/p>\n

El Decreto-Ley n\u00ba 28\/2019, de 15 de febrero, ha regulado y modificado diversas obligaciones tributarias relativas a la tramitaci\u00f3n de facturas y otros documentos de relevancia fiscal, as\u00ed como a la conservaci\u00f3n de los elementos de la contabilidad empresarial.<\/p>\n

Esta ley introduce el C\u00f3digo QR en las facturas, permitiendo una simplificaci\u00f3n en la comunicaci\u00f3n de las facturas por parte de las personas f\u00edsicas para determinar sus gastos deducibles en el IRS, pretendiendo tambi\u00e9n luchar contra la econom\u00eda sumergida, el fraude y la evasi\u00f3n fiscal. De este modo, las facturas y los documentos fiscalmente relevantes tendr\u00e1n que contener ahora estos elementos.<\/p>\n

Prevista para principios de 2021, la obligatoriedad del registro de estos elementos en las facturas y otros documentos de relevancia fiscal se prorrog\u00f3 hasta enero de 2022 con la aprobaci\u00f3n de los Presupuestos Generales del Estado.<\/p>\n

C\u00f3digo QR en las facturas: \u00bfqu\u00e9 es y cu\u00e1les son las ventajas fiscales para las empresas?<\/h3>\n

A partir de principios de 2021 se podr\u00e1 incluir, de forma opcional, un c\u00f3digo QR en las facturas y documentos fiscalmente relevantes, debido en gran parte al beneficio fiscal creado por el Gobierno para quienes lo adopten y lo apliquen en sus facturas.<\/p>\n

\"Faturas<\/p>\n

\u00bfHay un periodo de transici\u00f3n?<\/h3>\n

S\u00ed, el r\u00e9gimen transitorio est\u00e1 garantizado por el t\u00edtulo para los usuarios de programas inform\u00e1ticos de facturaci\u00f3n u otros medios electr\u00f3nicos, en cuanto a las series que deseen mantener en uso, continuando la numeraci\u00f3n secuencial respectiva. Los usuarios de documentos preimpresos en impresoras autorizadas podr\u00e1n seguir utilizando dichos documentos hasta el 31 de diciembre de 2021.<\/p>\n

Esta prestaci\u00f3n consist\u00eda en un aumento de:<\/p>\n

    \n
  • 140% en los costes de implantaci\u00f3n para aquellos que lo hagan antes del primer trimestre de 2021;<\/li>\n
  • 130% para las empresas que las apliquen hasta el final del primer semestre de 2021;<\/li>\n
  • 120% en todas las dem\u00e1s situaciones.<\/li>\n<\/ul>\n

    \u00bfQu\u00e9 cambiar\u00e1 en las facturas?<\/h3>\n

    Seg\u00fan la Orden Ministerial 195\/2020, el C\u00f3digo QR y el ATCUD (C\u00f3digo de Documento \u00danico) son elementos que deben estar presentes en las facturas y otros documentos fiscalmente relevantes (de presentaci\u00f3n al cliente o que permitan la comprobaci\u00f3n de bienes y servicios).<\/p>\n

    El c\u00f3digo QR (Quick Response Code) es un c\u00f3digo de barras bidimensional que puede ser escaneado por la mayor\u00eda de los tel\u00e9fonos m\u00f3viles con c\u00e1mara y que permitir\u00e1 comunicar las facturas sin que el contribuyente tenga que facilitar su n\u00famero de identificaci\u00f3n fiscal. Es decir, en el d\u00eda a d\u00eda, ya no ser\u00e1 necesario mostrar el n\u00famero de contribuyente al realizar una compra. La impresi\u00f3n del c\u00f3digo en la factura facilitar\u00e1 su introducci\u00f3n en el programa de factura electr\u00f3nica, despu\u00e9s de la compra, sin requerir el n\u00famero de contribuyente y en tiempo real.<\/p>\n

    El ATCUD es un c\u00f3digo \u00fanico del documento compuesto por el c\u00f3digo de validaci\u00f3n de la serie y el n\u00famero secuencial del documento dentro de la serie, asignado por la Autoridad Fiscal.<\/p>\n

    \"Faturas<\/p>\n

    \u00bfCu\u00e1les son las implicaciones de esta medida?<\/h3>\n

    Los profesionales y las empresas estar\u00e1n obligados a imprimir el c\u00f3digo QR y el ATCUD en sus documentos fiscales. Por lo tanto, las principales implicaciones est\u00e1n relacionadas con la creaci\u00f3n y el uso adecuado de estos nuevos elementos.<\/p>\n

    El c\u00f3digo QR debe generarse correctamente y aparecer en la primera o \u00faltima p\u00e1gina de la factura. Debe ser perfectamente legible, independientemente del soporte en el que se presente al cliente. Para la elaboraci\u00f3n del c\u00f3digo QR, deben respetarse las especificaciones t\u00e9cnicas definidas por la Autoridad Fiscal y Aduanera.<\/p>\n

    El c\u00f3digo de validaci\u00f3n de la serie que debe atribuir la AT estar\u00e1 compuesto por un conjunto de al menos ocho caracteres. El ATCUD, con el formato \u00abATCUD:CodigodeValida\u00e7\u00e3o-NumeroSequencial\u00bb, debe incluirse en todas las facturas y otros documentos de relevancia fiscal, emitidos por programas inform\u00e1ticos de facturaci\u00f3n y otros medios electr\u00f3nicos de facturaci\u00f3n, as\u00ed como por impresoras autorizadas. Al igual que el c\u00f3digo QR, el ATCUD debe ser perfectamente legible, independientemente del soporte en el que se presente al cliente.<\/p>\n

    Debido a la pandemia de COVID-19 y de acuerdo con la Orden 412\/2020 de 23 de octubre y la Ley n\u00ba 75-B\/2020, estos son los plazos que deben cumplirse:<\/p>\n

    O QRCode dever\u00e1 ser implementado a partir de janeiro de 2022;<\/p>\n

    O ATCUD apenas ser\u00e1 obrigat\u00f3rio nas faturas e outros documentos relevantes a partir de 1 de janeiro de 2022;<\/p>\n

    A partir do 2.\u00ba semestre de 2021, a AT vai permitir a comunica\u00e7\u00e3o de s\u00e9ries documentais, para obten\u00e7\u00e3o dos respetivos c\u00f3digos de valida\u00e7\u00e3o.<\/p>\n

    \"Faturas<\/p>\n

    \u00bfCu\u00e1les son los requisitos y las especificaciones t\u00e9cnicas del c\u00f3digo QR en las facturas?<\/h3>\n

    El c\u00f3digo QR debe contener los datos principales de una factura, como la identificaci\u00f3n fiscal del comprador y del emisor, el pa\u00eds, el n\u00famero, la fecha, las l\u00edneas y los plazos, el importe de los impuestos y las tasas.<\/p>\n

    A partir del 1 de enero de 2023, tambi\u00e9n el elemento ATCUD (c\u00f3digo de documento \u00fanico) tendr\u00e1 que formar parte de los datos del c\u00f3digo QR.<\/p>\n

    Las especificaciones t\u00e9cnicas definidas por la AT determinan que el C\u00f3digo QR:<\/p>\n

    Deben ser emitidos por programas certificados por la AT;<\/p>\n

    Ser perfectamente legible, independientemente del soporte en el que se presente al cliente (papel, electr\u00f3nico, etc.);<\/p>\n

    En los documentos de m\u00e1s de una p\u00e1gina, el c\u00f3digo QR debe estar en la primera o \u00faltima p\u00e1gina;<\/p>\n

    Debe tener un tama\u00f1o m\u00ednimo de 3\u00d73 cm, cuando se represente en la factura f\u00edsica o digital.<\/p>\n

    Aseg\u00farese de que su sistema de facturaci\u00f3n est\u00e1 preparado para estos cambios, con su contable y su proveedor de software de facturaci\u00f3n.<\/p>\n

    \u00bfCu\u00e1les son las ventajas del c\u00f3digo QR y del ATCUD?<\/h3>\n

    El ATCUD pretende simplificar y agilizar la comunicaci\u00f3n de las facturas para determinar los gastos deducibles a efectos de Hacienda, promoviendo una mayor transparencia en el proceso de compra, tanto para el comerciante como para el cliente. Por otro lado, el C\u00f3digo QR pretende combatir el fraude fiscal, dificultando la econom\u00eda paralela.<\/p>\n

    Ventajas de las facturas con c\u00f3digo QR <\/strong><\/p>\n

    Como medida que promueve la modernizaci\u00f3n en el trabajo y la competitividad de las empresas, el c\u00f3digo QR existe como un elemento que potencia la transici\u00f3n digital contribuyendo a:<\/p>\n

      \n
    • Mayor transparencia en el proceso de compra;<\/li>\n
    • Facilitar la comunicaci\u00f3n con la TA;<\/li>\n
    • Lucha contra el fraude y la evasi\u00f3n fiscal;<\/li>\n
    • Simplificar la vida de los ciudadanos al insertar los gastos que dan derecho a un descuento en Hacienda;<\/li>\n
    • Descomplicar la identificaci\u00f3n del usuario y el acceso a la informaci\u00f3n;<\/li>\n
    • Facturaci\u00f3n electr\u00f3nica con un mayor nivel de agilidad.<\/li>\n<\/ul>\n

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