The Federal Administration of Public Revenues (afip argentina english) established new conditions to request compensation of tax balances, through general resolution 4521/2019, published today in the Official Gazette .
The norm indicated that the balances in favor of the taxpayer or responsible party may only result from ex official determinations, original or rectified sworn statements destined to save errors of calculation or material errors, or rectifications that generate or increase the balances of free availability.
It also includes administrative or judicial resolutions, issued in appeals or repetition requests passed in the authority of res judicata.
In addition, it states that for the purpose of requesting compensation for balances from determinative affidavits, taxpayers or responsible persons must access through the “Tax Accounts System”, the “Compensations” option, available on the AFIP argentina website, by using the tax code with security level two as a minimum.
When the compensation request is made, the Afip argentina will carry out systemic online checks and, in the event that it is not appropriate, will report the observations or inconsistencies detected.
In this case, the request for compensation must be made to the unit in which the taxpayers and responsible parties are registered, by presenting a note, accompanying the printing of the message with the observations or inconsistencies indicated by the “Tax Accounts” system and the documentation that supports the origin of the freely available balance, such as withholding and collection certificates, invoices, contracts, payment receipts for payments on account, among others.
If applicable, the unit will process the compensation requested in the “Tax Accounts” system and, once it has been done, the successive requests for compensation that originate the same balance in favor, may be made through the web, provided they are made within the same calendar year and the situation analyzed has not been modified.
On the other hand, for balances from informative affidavits, taxpayers and responsible parties will make the request for compensation by electronic transfer of data through the AFIP argentina website, by presenting the sworn declaration form 798, using the application program called “Compensation”, current version at the time of presentation, or as the case may be, presenting the sworn declaration form 574, hand-crafted, accompanied by the elements required in each specific standard.
In both procedures, as many sworn declaration forms as debts are to be compensated and presentations made by any other modality not provided for in this article will not be accepted.
In the cases in which it is necessary to concur to the dependency of this organism, it will be necessary to previously request a web turn.
Electronic receipts (afip argentina english)
On the other hand, the organism established a special regime for the issuance of original electronic vouchers that must be fulfilled by those responsible for the Value Added Tax (VAT) to support those operations that do not result in the computation of the tax credit.
In order to prepare invoices, credit notes and original electronic debit notes of class “A”, the obliged subjects must request the authorization of issuance via the Internet through the website to the Afip
This request may be made through the exchange of information based on the web service, whose technical specifications are published in the electronic invoice micro-site.
It will also be possible to do it through the service called online vouchers, for which you must have a fiscal key enabled with security level three, at least.
The regulations indicated that the aforementioned electronic vouchers must expressly indicate the reason for the exception that allows the issuance of class “A” vouchers.
He also specified that only the aforementioned Class “A” vouchers may be issued through the equipment called fiscal controller of new technology, instead of electronic voucher, in the case of operations whose net amount is greater than 10 thousand pesos.
This amount will be updated
by calendar semester, January and July of each year, taking the General Consumer Price Index (CPI) according to the values published on its official website by the National Institute of Statistics and Censuses (INDEC), and the The first update will be made from 2020.
Hotels and restaurants
In another measure published today in the Official Gazette , the Afip repealed the obligation
that restaurants and hotels had to require and file the affidavit generated through form 8001 each time they issue an “A” invoice.
Now, the Treasury will carry out controls using electronic invoicing, which, the agency said, “allows systematic, timely control and without affecting the commercial activities of taxpayers.”
Restaurants and hotels that issue invoices or credit and debit notes “A” for operations that have restrictions in calculating the tax credit, must do so electronically through the Afip argentina web service “Online receipts”, or billing through a proprietary system using a “webservice”.
If the operation to be invoiced has a net amount (without considering VAT) greater than or equal to 10 thousand pesos, the class “A” vouchers reached by the regime through a new technology tax controller may also be issued.