{"id":44,"date":"2012-11-30T17:02:51","date_gmt":"2012-11-30T17:02:51","guid":{"rendered":"http:\/\/www.factu-e.com.ar\/wp\/?page_id=44"},"modified":"2024-02-25T16:31:09","modified_gmt":"2024-02-25T19:31:09","slug":"operaciones-de-exportacion","status":"publish","type":"page","link":"https:\/\/www.factu-e.com.ar\/?page_id=44","title":{"rendered":"Operaciones de exportaci\u00f3n"},"content":{"rendered":"<address>Finalmente, la Administraci\u00f3n Federal de Ingresos P\u00fablicos dispuso la inclusi\u00f3n de las operaciones de exportaci\u00f3n dentro del r\u00e9gimen de factura electr\u00f3nica implementado por la Resoluci\u00f3n General N\u00ba 2485.<\/address>\n<address>&nbsp;<\/address>\n<address>La medida se dio a conocer a trav\u00e9s de la Resoluci\u00f3n General N\u00ba&nbsp;2758 (B.O. 25\/01\/2010).<\/address>\n<address>&nbsp;<\/address>\n<address>A continuaci\u00f3n analizaremos los aspectos m\u00e1s destacados de esta medida.<\/address>\n<address>&nbsp;<\/address>\n<h5><strong>Sujetos obligados a emitir factura electr\u00f3nica:<\/strong><\/h5>\n<address>Se encuentran obligados a emitir facturas electr\u00f3nicas a los fines de respaldar las operaciones de exportaci\u00f3n de bienes encuadradas dentro de los subreg\u00edmenes detallados en el Anexo de la Resoluci\u00f3n General N\u00ba&nbsp;2758, los exportadores (personas que en su nombre exportan mercader\u00eda, ya que la llevaren consigo o que un tercero llevare la que ellos hubieren expedido), que:<\/address>\n<address>&nbsp;<\/address>\n<address>&nbsp;<\/address>\n<address>a) Revistan el car\u00e1cter de responsables inscriptos.<\/address>\n<address>&nbsp;<\/address>\n<address>b) Se encuentren inscriptos en los Registros Especiales Aduaneros.<\/address>\n<address>&nbsp;<\/address>\n<h5><strong>Sujetos exceptuados:<\/strong><\/h5>\n<address>Quedan exceptuadas de la obligaci\u00f3n de emitir facturas electr\u00f3nicas, las destinaciones de exportaci\u00f3n realizadas bajo la modalidad de exportaci\u00f3n por cuenta y orden de terceros.<\/address>\n<address>&nbsp;<\/address>\n<h6><strong>Comprobantes a emitir electr\u00f3nicamente:<\/strong><\/h6>\n<address>&nbsp;<\/address>\n<address>Deber\u00e1n ser emitidos electr\u00f3nicamente los siguientes comprobantes:<\/address>\n<address>&nbsp;<\/address>\n<address>&nbsp;<\/address>\n<address>a) Facturas de exportaci\u00f3n clase \u201cE\u201d.<\/address>\n<address>&nbsp;<\/address>\n<address>b) Notas de cr\u00e9dito y notas de d\u00e9bito por operaciones de exportaci\u00f3n.<\/address>\n<address>&nbsp;<\/address>\n<h6><strong>Emisi\u00f3n de los comprobantes electr\u00f3nicos:<\/strong><\/h6>\n<address>A los efectos de confeccionar los comprobantes electr\u00f3nicos originales, los contribuyentes deber\u00e1n solicitar v\u00eda internet autorizaci\u00f3n de emisi\u00f3n a la A.F.I.P., mediante alguna de las siguientes opciones:<\/address>\n<address>&nbsp;<\/address>\n<address>&nbsp;<\/address>\n<address>a) El intercambio de informaci\u00f3n basado en servicio web.<\/address>\n<address>&nbsp;<\/address>\n<address>b) El servicio denominado \u201cComprobantes en L\u00ednea\u201d, a trav\u00e9s del cual se podr\u00e1n generar hasta 2.400.<\/address>\n<address>&nbsp;<\/address>\n<address>c) El servicio denominado \u201cFacturador Plus\u201d, mediante el cual se podr\u00e1n importar hasta 50 registros por env\u00edo\/lote desde un archivo externo, a cuyo fin previamente deber\u00e1 ingresarse al servicio \u201cComprobantes en L\u00ednea\u201d.<\/address>\n<address>La solicitud de emisi\u00f3n de los comprobantes electr\u00f3nicos originales deber\u00e1 ser efectuada por cada punto de venta, que ser\u00e1 espec\u00edfico y distinto a los utilizados para los documentos que se emitan a trav\u00e9s del controlador fiscal y\/o de conformidad con lo dispuesto por las Resoluciones Generales Nros. 100, 1415 y 2485, y\/o para otros reg\u00edmenes o sistemas de facturaci\u00f3n utilizados. Asimismo, los puntos de venta generados mediante los servicios denominados \u201cComprobantes en l\u00ednea\u201d, \u201cFacturador Plus\u201d o \u201cWeb Services\u201d deber\u00e1n ser distintos entre s\u00ed.<\/address>\n<address>&nbsp;<\/address>\n<h5><strong>Entrada en vigencia:<\/strong><\/h5>\n<address>La obligatoriedad de emisi\u00f3n de comprobantes electr\u00f3nicos por parte de los exportadores es de aplicaci\u00f3n para las destinaciones oficializadas a partir de las fechas que, para cada caso, se indican a continuaci\u00f3n:<\/address>\n<address>&nbsp;<\/address>\n<address>a) Sujetos incluidos en las disposiciones de la Resoluci\u00f3n General N\u00ba 596 y su modificatoria (por medio de la cual se establece un r\u00e9gimen en los establecimientos y en los Dep\u00f3sitos Fiscales de las empresas que re\u00fanan determinados requisitos, para proceder al desaduanamiento de las mercader\u00edas que ingresen o egresen de dichos Dep\u00f3sitos mediante Tr\u00e1nsitos o Traslados y que sean consignadas a tales empresas o por ellas destinadas aduaneramente):&nbsp;<strong>1\u00ba de marzo de 2010<\/strong>.<\/address>\n<address>&nbsp;<\/address>\n<address>b) Dem\u00e1s responsables:&nbsp;<strong>1\u00ba de mayo de 2010<\/strong>.<\/address>\n","protected":false},"excerpt":{"rendered":"<p>Finalmente, la Administraci\u00f3n Federal de Ingresos P\u00fablicos dispuso la inclusi\u00f3n de las operaciones de exportaci\u00f3n dentro del r\u00e9gimen de factura [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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