1. MODIFICAN DIVERSAS RESOLUCIONES DE SUPERINTENDENCIA CON LA FINALIDAD DE BRINDAR FACILIDADES A LOS OPERADORES DEL SEE Y PROMOVER LA EMISIÓN ELECTRÓNICA DE COMPROBANTES DE PAGO Y DOCUMENTOS RELACIONADOS
Resolución de Superintendencia N° 287-2017/SUNAT (Publicada el 10.11.2017)
El Sistema de Emisión Electrónica (SEE) creado por la Resolución de Superintendencia N° 300-2014/ SUNAT y normas modificatorias está compuesto, entre otros, por el SEE – Operador de Servicios Electrónicos y el SEE – Del contribuyente, regulados por las Resoluciones de Superintendencia N°s 117-2017/SUNAT y 097-2012/ SUNAT, respectivamente.
En cuanto al SEE – Del contribuyente, la Resolución de Superintendencia N° 097-2012/SUNAT y normas modificatorias ha previsto que la calidad de emisor electrónico por elección en dicho sistema se obtiene mediante la presentación de una solicitud de autorización, debiéndose cumplir con ciertas condiciones para su presentación y para obtener dicha autorización.
Con la finalidad de otorgar mayores facilidades a los contribuyentes y promover la emisión electrónica de los comprobantes de pago, se considera conveniente, entre otros, simplificar el procedimiento para obtener la calidad de emisor electrónico por elección o iniciar la emisión electrónica en el SEE a través del SEE – Del contribuyente.
Entre las cuestiones más relevantes previstas en la presente norma, se ha dispuesto que las condiciones para ser habilitado a usar el sistema como emisor electrónico por elección y para iniciar la emisión electrónica son las siguientes:
- Indicar, a través de SUNAT Operaciones en Línea, que desea adquirir la calidad de emisor electrónico o iniciar la emisión electrónica respecto de la factura electrónica, la boleta de venta electrónica y la nota electrónica vinculada a aquellas.
- Cumplir con lo siguiente:
a) No debe tener, para efectos del RUC, la condición de domicilio fiscal no habido.
b) No debe tener en el RUC el estado de suspensión temporal de actividades o baja de inscripción.
c) Debe estar afecto en el RUC al impuesto a la renta de tercera categoría, de generar ese tipo de renta.
- Cumplir con las condiciones indicadas a continuación en la modalidad que escoja:
a) Modalidad I
- Registrar a través de SUNAT Operaciones en Línea por lo menos un certificado digital vigente que será usado en la emisión electrónica, salvo que haya registrado con anterioridad, para efecto del Sistema u otro sistema comprendido en el SEE, por lo menos, un certificado digital que se encuentre vigente y desee usarlo. En ese caso, deberá marcar la opción que indique el sistema informático, con lo cual se da por cumplida también esta condición.
- Registrar a través de SUNAT Operaciones en línea la dirección de correo electrónico que usará para recibir, en su calidad de adquirente o usuario electrónico, aquello que se le otorgue a través del Sistema. En caso de haber registrado una dirección de correo electrónico anterior, según la normativa de este u otro sistema de emisión comprendido en el Sistema de Emisión Electrónica, deberá marcar la opción que indique el sistema informático con lo cual se da por cumplida también esta condición. Luego de la obtención de la calidad de emisor electrónico o de iniciar la emisión electrónica en el Sistema, se puede modificar esa dirección de correo electrónico empleando el medio que se usó para su registro. No obstante, el emisor electrónico y el adquirente o usuario electrónico pueden acordar, adicionalmente, el uso de otra(s) dirección(es) de correo electrónico para esos fines.
b) Modalidad II
- Seleccionar a través de SUNAT Operaciones en Línea a uno o más proveedores de servicios electrónicos para autorizarlos a que realicen en su nombre cualquiera de las actividades inherentes a la modalidad de emisión electrónica del SEE a través del Sistema.
- Cumplir con la condición indicada en el acápite ii) del inciso a). El contribuyente que obtiene la condición de emisor electrónico o que inicia la emisión electrónica en el Sistema usando esta modalidad y que también desee realizar todas las actividades de la emisión electrónica o alguna(s) de ellas, debe tener registrado o registrar por lo menos un certificado digital vigente en el SEE a través de SUNAT Operaciones en Línea. Dicho certificado será el que use para realizar esas actividades.
La presente resolución entró en vigencia el 11.11.2017.
2. APRUEBAN NUEVA VERSIÓN DEL PDT ITF – FORMULARIO VIRTUAL N° 0695
Resolución de Superintendencia N° 281-2017/SUNAT (Publicada el 04.11.2017)
Se ha dispuesto que, la nueva versión del PDT ITF – Formulario Virtual N° 0695 aprobada mediante la presente resolución estará a disposición de los contribuyentes a partir de la entrada en vigencia de la presente resolución, en SUNAT Virtual; es decir desde el 5.11.2017.
El PDT ITF – Formulario Virtual N° 0695, versión 1.9 podrá ser utilizado a partir de la entrada en vigencia de la presente resolución, siendo obligatorio su uso a partir del 1 de diciembre de 2017, independientemente del periodo al que corresponda la declaración, incluso si se trata de declaraciones rectificatorias.
El PDT ITF – Formulario Virtual N° 0695, versión 1.8 solo podrá ser utilizado hasta el 30 de noviembre de 2017.
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