{"id":835,"date":"2020-01-05T03:24:24","date_gmt":"2020-01-05T03:24:24","guid":{"rendered":"http:\/\/cpaudit.com.gt\/?p=835"},"modified":"2020-01-05T03:24:31","modified_gmt":"2020-01-05T03:24:31","slug":"vigencia-de-las-facturas-en-papel-en-guatemala","status":"publish","type":"post","link":"https:\/\/cpaudit.com.gt\/index.php\/2020\/01\/05\/vigencia-de-las-facturas-en-papel-en-guatemala\/","title":{"rendered":"VIGENCIA DE LAS FACTURAS EN PAPEL EN GUATEMALA"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"609\" height=\"382\" data-attachment-id=\"836\" data-permalink=\"https:\/\/cpaudit.com.gt\/index.php\/2020\/01\/05\/vigencia-de-las-facturas-en-papel-en-guatemala\/factura\/\" data-orig-file=\"https:\/\/cpaudit.com.gt\/wp-content\/uploads\/2020\/01\/FACTURA.jpg\" data-orig-size=\"609,382\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"FACTURA\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/cpaudit.com.gt\/wp-content\/uploads\/2020\/01\/FACTURA-300x188.jpg\" data-large-file=\"https:\/\/cpaudit.com.gt\/wp-content\/uploads\/2020\/01\/FACTURA.jpg\" src=\"http:\/\/cpaudit.com.gt\/wp-content\/uploads\/2020\/01\/FACTURA.jpg\" alt=\"\" class=\"wp-image-836\" srcset=\"http:\/\/cpaudit.com.gt\/wp-content\/uploads\/2020\/01\/FACTURA.jpg 609w, http:\/\/cpaudit.com.gt\/wp-content\/uploads\/2020\/01\/FACTURA-480x301.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 609px, 100vw\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-justify\">Las facturas en papel o preimpresas, en Guatemala, ser\u00e1n descontinuadas, en su lugar la factura electr\u00f3nica es la nueva modalidad para los\u00a0 contribuyentes, sin importar el R\u00e9gimen Fiscal en el que se encuentren, o el volumen de operaciones.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">En el art\u00edculo 29 del Acuerdo Gubernativo 5-2013 del\nReglamento del Impuesto al Valor Agregado, se regulaba que los documentos que\nse autoricen para emitirse en papel tendr\u00e1n dos a\u00f1os como plazo de vigencia\ncontados a partir de la fecha de autorizaci\u00f3n de la resoluci\u00f3n, en el caso de\nla autorizaci\u00f3n de la primera resoluci\u00f3n el plazo de vigencia ser\u00e1 de un a\u00f1o.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Con\nla entrada en vigencia del Acuerdo Gubernativo 222-2019 la vigencia de las\nfacturas en papel o preimpresas se modific\u00f3, seg\u00fan se indica en el art\u00edculo 13,\nquedando&nbsp; de la siguiente manera:<\/p>\n\n\n\n<p class=\"has-text-align-justify\">A\npartir del 01 de Enero 2020, quedaran sin efecto las facturas y dem\u00e1s\ndocumentos tributarios en papel autorizados por la SAT antes del 09 de Enero\n2013, fecha en la que entro en vigencia el Acuerdo Gubernativo 5-2013\ndel Reglamento del Impuesto al Valor Agregado.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Las facturas y dem\u00e1s documentos tributarios en papel\nautorizados por la SAT entre el 09 de Enero 2013 al 10 de Noviembre 2019\nmantendr\u00e1n la vigencia establecida en la resoluci\u00f3n seg\u00fan fecha de\nautorizaci\u00f3n.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">De conformidad con el art\u00edculo 29 Acuerdo Gubernativo 222-2019, a partir del 01\nde Julio 2021, los Documentos Tributarios por parte de la\nSAT ser\u00e1n por medio de Factura Electr\u00f3nica en L\u00ednea, sin importar el R\u00e9gimen\nTributario en el cual est\u00e9 inscrito el contribuyente.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Con\ntodos estos cambios implementados por la SAT, es importante que los\ncontribuyentes fortalezcan sus controles fiscales, ya que recibir una factura\nno vigente, representa la p\u00e9rdida del derecho a deducir el gasto del Impuesto\nSobre la Renta y del Cr\u00e9dito Fiscal correspondiente a dicha factura.&nbsp; <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las facturas en papel o preimpresas, en Guatemala, ser\u00e1n descontinuadas, en su lugar la factura electr\u00f3nica es la nueva modalidad para los\u00a0 contribuyentes, sin importar el R\u00e9gimen Fiscal en el que se encuentren, o el volumen de operaciones. En el art\u00edculo 29 del Acuerdo Gubernativo 5-2013 del Reglamento del Impuesto al Valor Agregado, se regulaba [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-835","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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