SII publica resolución de nuevos procedimientos para emisión de boletas electrónicas

  • Felipe Pinochet.

 

 

El Servicio de Impuestos Internos (SII) emitió la resolución N° 74 en que aterriza la implementación de la nueva boleta electrónica obligatoria para los contribuyentes de todo el país, uno de los cambios principales que incorpora la reforma tributaria promulgada en febrero de este año. En la actualidad, 403.487 contribuyentes emiten boletas de ventas y servicios en sus distintas modalidades, de los cuales el 81,8% corresponde a microempresas.

 

La idea de la iniciativa es por un lado modernizar la relación entre el servicio y los contribuyentes, junto con de promover la digitalización, y por otro lado aumentar la fiscalización del correcto pago del IVA, ya que en tiempo real el fiscalizador podrá determinar si los contribuyentes están declarando o subdeclarando sus ventas.

 

Según lo establecido por la Resolución Exenta N° 74, los requisitos que deberán cumplir los contribuyentes para emitir boletas electrónicas son haber dado aviso de inicio de actividades en conformidad a la ley y calificar como contribuyente de Primera Categoría, de acuerdo a lo indicado en el artículo 20 de la Ley sobre Impuesto a la Renta.

 

El documento también fija la gradualidad de la implementación para quienes hoy emiten facturas electrónicas y la obligatoriedad de emitir boleta electrónica parte el 1 de septiembre, mientras que para quienes no son facturadores electrónicos el plazo corre a partir del 1 de marzo próximo.

 

La resolución establece, además, que para emitir boletas electrónicas se eliminará la condición de obtener y conservar la calidad de emisor de facturas electrónicas, exigiéndose en su lugar como requisito mantener la calidad de contribuyente afecto al Impuesto de Primera Categoría.

 

El documento firmado por el director del SII, Fernando Barraza, señala que “por otra parte, se elimina la obligación de llevar y mantener el libro de boletas electrónicas y de imprimir el timbre electrónico en la representación virtual de las boletas. Del mismo modo, se implementa la forma de poner a disposición por medios electrónicos los documentos que respalden la respectiva operación en reemplazo del documento en papel, y se establece el envío de las boletas electrónicas a este servicio. Todo lo anterior con la finalidad de facilitar y asegurar el cumplimiento tributario de los contribuyentes”.

La solicitud de habilitación para emitir boletas electrónicas deberá ser requerida en el sitio web del SII por el mismo contribuyente, en el caso de personas naturales, o por el representante legal, en caso de personas jurídicas o entidades sin personalidad jurídica.

 

Todos los demás detalles técnicos contenidos en el texto de 14 páginas de la resolución  N° 74 del SII, se encuentran en su página web (www.sii.cl).

 

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