El Consejo de Ministros ha aprobado por real decreto la normativa que regula los requisitos de los programas informáticos de facturación impulsando la lucha contra el incumplimiento tributario.
Nuevo paso adelante en la lucha contra el incumplimiento tributario. El Consejo de Ministros ha aprobado mediante un real decreto el reglamento que define los requisitos que deben adoptar de ahora en adelante los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales. De esta forma el Ejecutivo pretende estandarizar los formatos de los registros de facturación. El objetivo de la norma no es otro que potenciar el cumplimiento con las obligaciones tributarias y evitar la economía sumergida derivada del uso del software de supresión de ventas, también conocido como software de doble uso. Así lo ha anunciado el Ministerio de Hacienda y Función Pública que capitanea en la actualidad María Jesús Montero.
En concreto, el reglamento desarrolla lo contemplado en la Ley 11/2021 de medidas de prevención y lucha contra el fraude fiscal en lo que se refiere a los procesos de facturación para asegurar la estandarización de sistemas y programas informáticos y evitar la alteración de las facturas y facturas simplificadas una vez emitidas. Asimismo, esta norma también pretende conseguir la modernización de la dotación digital de pymes, microempresas y autónomos, a la vez que lograr una mejora en el cumplimiento tributario y en la lucha contra el incumplimiento.
De hecho, detallan fuentes institucionales, en cuanto a la facilitación del cumplimiento, los usuarios pueden voluntariamente remitir sus registros de facturación a la Agencia Tributaria a la vez que facturan a su cliente, lo cual permitirá que la administración gestione directamente los libros de registro de IVA para facilitarles la presentación de las declaraciones. Mediante esta modalidad, los clientes podrán contrastar sus facturas en la sede de la agencia.
Hay que tener en cuenta que las obligaciones que recoge el Reglamento no se dirigen tanto a los empresarios o profesionales, sino que están definidas, sobre todo, para los productores y comercializadores del software de facturación, que son quienes deberán ofertar sistemas informáticos de facturación adaptados a la norma. En este sentido el ministerio detalla que para la redacción del real decreto ha consultado con los productores y desarrolladores de software, incluyendo parte de sus consideraciones.
La norma, por tanto, establece que los sistemas informáticos deberán garantizar la integridad, conservación, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros de facturación. Así, la pieza fundamental del sistema radica en la capacidad de generar y almacenar de forma segura los registros de facturación. Para ello, los registros informáticos de facturación de ‘alta’ deberán incluir, entre otros datos, el número de identificación fiscal y nombre y apellidos; razón o denominación social completa del obligado a expedir la factura; la fecha de expedición de la factura y la descripción general de las operaciones, así como el importe total de la factura.
La norma también incluye dos elementos de seguridad para garantizar que no se alteran los registros de facturación una vez producidos. En primer lugar, el denominado hash encadenado. Es decir, cada factura genera una huella única que la vincula con determinados elementos de las facturas anteriores, de modo que una modificación en cualquier factura altera la referida huella. En segundo, lugar la firma electrónica de los registros que no es necesario en el supuesto de envío de datos voluntario a la Agencia Tributaria.
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