{"id":73927,"date":"2018-08-07T09:23:13","date_gmt":"2018-08-07T12:23:13","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/adios-al-viejo-controlador-fiscal\/"},"modified":"2018-08-07T09:23:13","modified_gmt":"2018-08-07T12:23:13","slug":"adios-al-viejo-controlador-fiscal","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/adios-al-viejo-controlador-fiscal\/","title":{"rendered":"ADIOS AL VIEJO CONTROLADOR FISCAL"},"content":{"rendered":"

AFIP: implementa el reemplazo gradual Controladores Fiscales a \u201cnueva tecnolog\u00eda\u201d desde el 6 de agosto de 2018<\/b>.<\/span><\/h4>\n

<\/p>\n

Mediante la RG 4292, AFIP \u00a0modifica el r\u00e9gimen de emisi\u00f3n de comprobantes para establecer gradualmente la obligaci\u00f3n de reemplazar los equipos identificados como de \u201cvieja tecnolog\u00eda\u201d por los denominados de \u201cnueva tecnolog\u00eda\u201d.<\/span><\/p>\n

Los equipos de \u201cvieja tecnolog\u00eda\u201d con homologaci\u00f3n vigente a partir del 01\/04\/2014, inclusive, y los que se homologaron con posterioridad a esa fecha, s\u00f3lo podr\u00e1n ser comercializados hasta el 31\/03\/2019, inclusive.<\/span><\/p>\n

Controladores de nueva tecnolog\u00eda<\/span><\/h4>\n

Los sujetos que inicien actividades y utilicen controladores fiscales, s\u00f3lo podr\u00e1n utilizar los Controladores Fiscales de \u201cnueva tecnolog\u00eda\u201d homologados por este Organismo y provistos exclusivamente por las empresas proveedoras autorizados por esta Administraci\u00f3n Federal.<\/span><\/p>\n

Aquellos que utilicen \u201ccontroladores fiscales\u201d, habilitados exclusivamente para la emisi\u00f3n de tique, podr\u00e1n emitir las facturas o los documentos equivalentes mediante sistema manual o electr\u00f3nico, \u00fanicamente cuando realicen excepcionalmente operaciones con:<\/span><\/p>\n

    \n
  • sujetos adheridos al Monotributo,<\/span><\/li>\n
  • responsables inscriptos en el IVA,<\/span><\/li>\n
  • sujetos exentos o no alcanzados en el IVA,<\/span><\/li>\n
  • consumidores finales, por un importe superior a $ 5.000, o cuando corresponda identificar al adquirente, locatario o prestatario.<\/span><\/li>\n<\/ul>\n

    Cabe destacar que las operaciones revisten car\u00e1cter excepcional cuando los comprobantes respaldatorios emitidos en la casa central o matriz con sucursales, locales, agencias o puntos de venta, seg\u00fan el caso, no superen en conjunto la cantidad de 240 en el \u00faltimo a\u00f1o calendario.<\/span><\/p>\n

    Obligaciones: informe semanal<\/span><\/h4>\n

    Los sujetos que utilicen los controladores fiscales de \u201cnueva tecnolog\u00eda\u201d, deber\u00e1n generar e informar semanalmente (inclusive cuando no hayan tenido movimientos o emitido comprobantes) los siguientes reportes:<\/span><\/p>\n

      \n
    • Reporte Resumen de Totales, por el per\u00edodo semanal correspondiente.<\/span><\/li>\n
    • Reporte de Duplicados electr\u00f3nicos de comprobantes clase \u201cA\u201d, \u201cA con leyenda\u201d y \u201cM\u201d emitidos, por el per\u00edodo semanal correspondiente.<\/span><\/li>\n<\/ul>\n

      \u00bfC\u00f3mo? Ingresando con la clave fiscal al servicio \u201cPresentaci\u00f3n de DDJJ y Pagos \u2013 Controladores Fiscales\u201d y, adem\u00e1s, deber\u00e1n generar semanalmente y conservar el reporte \u201cCinta Testigo Digital\u201d, el cual responde a los duplicados electr\u00f3nicos de los comprobantes emitidos.<\/span><\/p>\n

      \n","protected":false},"excerpt":{"rendered":"

      AFIP: implementa el reemplazo gradual Controladores Fiscales a \u201cnueva tecnolog\u00eda\u201d desde el 6 de agosto de 2018.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-73927","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=73927"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73927\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}