![\"\"](\"http:\/\/cop-legal.com\/wp-content\/uploads\/recodartorio-web-2.jpg\")
<\/a><\/p>\n<\/p>\n
Nueva informaci\u00f3n en la Factura Electr\u00f3nica y en los Recibos por Honorarios Electr\u00f3nicos<\/strong><\/h5>\n\n- Se incorpora la obligatoriedad de consignar si la forma de pago es al contado o al cr\u00e9dito.<\/li>\n
- De elegir pago al cr\u00e9dito, se deber\u00e1 consignar el monto pendiente de pago y las fechas de vencimiento del pago \u00fanico o de las cuotas y los montos correspondientes a cada cuota.<\/li>\n
- Respecto de la factura electr\u00f3nica se incorpora como informaci\u00f3n adicional el dato sobre retenciones del IGV.<\/li>\n<\/ul>\n
Supuestos de utilizaci\u00f3n excepcional de la nota de cr\u00e9dito<\/strong><\/h5>\n\n- Se ha incluido nuevos supuestos de utilizaci\u00f3n de la nota de cr\u00e9dito relacionado con la modificaci\u00f3n de la nueva informaci\u00f3n incorporada.<\/li>\n<\/ul>\n
Reducci\u00f3n del plazo de env\u00edo de la Factura Electr\u00f3nica<\/strong><\/h5>\n\n- El nuevo plazo para el env\u00edo de la Factura Electr\u00f3nica a la SUNAT o al OSE ser\u00e1 hasta el d\u00eda siguiente a la fecha de su emisi\u00f3n, este requisito ser\u00e1 aplicable para los siguientes sistemas: (i) SEE- Desde los Sistemas del Contribuyente, (ii) SEE- Facturador; y (iii) SEE- OSE<\/li>\n<\/ul>\n
Ajustes a la Reversi\u00f3n del Recibo por Honorarios Electr\u00f3nico<\/strong><\/h5>\n\n- Se elimina la reversi\u00f3n por error en la descripci\u00f3n para incorporarlo dentro del supuesto de utilizaci\u00f3n excepcional de la Nota de Cr\u00e9dito Electr\u00f3nica, que permitir\u00e1 corregir tal informaci\u00f3n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Mediante Resoluci\u00f3n de Superintendencia N\u00b0 193-2020\/SUNAT se modific\u00f3 la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo por honorarios electr\u00f3nico y la nota de cr\u00e9dito electr\u00f3nica, los cuales ser\u00e1n exigibles a partir del 01 de abril […]<\/p>\n","protected":false},"author":5,"featured_media":2235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[],"tags":[],"class_list":["post-2223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\n
Entra en vigencia la normativa a la emisi\u00f3n de comprobantes electr\u00f3nicos<\/title>\n<meta name=\"description\" content=\"SUNAT modifica la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo por honorarios electr\u00f3nico y la nota de cr\u00e9dito electr\u00f3nica.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cop-legal.com\/en\/sunat-modifican-normativa-referida-a-la-emision-de-comprobantes-electronicos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Entra en vigencia la normativa a la emisi\u00f3n de comprobantes electr\u00f3nicos\" \/>\n<meta property=\"og:description\" content=\"SUNAT modifica la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo 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Supuestos de utilizaci\u00f3n excepcional de la nota de cr\u00e9dito<\/strong><\/h5>\n\n- Se ha incluido nuevos supuestos de utilizaci\u00f3n de la nota de cr\u00e9dito relacionado con la modificaci\u00f3n de la nueva informaci\u00f3n incorporada.<\/li>\n<\/ul>\n
Reducci\u00f3n del plazo de env\u00edo de la Factura Electr\u00f3nica<\/strong><\/h5>\n\n- El nuevo plazo para el env\u00edo de la Factura Electr\u00f3nica a la SUNAT o al OSE ser\u00e1 hasta el d\u00eda siguiente a la fecha de su emisi\u00f3n, este requisito ser\u00e1 aplicable para los siguientes sistemas: (i) SEE- Desde los Sistemas del Contribuyente, (ii) SEE- Facturador; y (iii) SEE- OSE<\/li>\n<\/ul>\n
Ajustes a la Reversi\u00f3n del Recibo por Honorarios Electr\u00f3nico<\/strong><\/h5>\n\n- Se elimina la reversi\u00f3n por error en la descripci\u00f3n para incorporarlo dentro del supuesto de utilizaci\u00f3n excepcional de la Nota de Cr\u00e9dito Electr\u00f3nica, que permitir\u00e1 corregir tal informaci\u00f3n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Mediante Resoluci\u00f3n de Superintendencia N\u00b0 193-2020\/SUNAT se modific\u00f3 la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo por honorarios electr\u00f3nico y la nota de cr\u00e9dito electr\u00f3nica, los cuales ser\u00e1n exigibles a partir del 01 de abril […]<\/p>\n","protected":false},"author":5,"featured_media":2235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[],"tags":[],"class_list":["post-2223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\n
Entra en vigencia la normativa a la emisi\u00f3n de comprobantes electr\u00f3nicos<\/title>\n<meta name=\"description\" content=\"SUNAT modifica la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo por honorarios electr\u00f3nico y la nota de cr\u00e9dito electr\u00f3nica.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cop-legal.com\/en\/sunat-modifican-normativa-referida-a-la-emision-de-comprobantes-electronicos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Entra en vigencia la normativa a la emisi\u00f3n de comprobantes electr\u00f3nicos\" \/>\n<meta property=\"og:description\" content=\"SUNAT modifica la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo 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Reducci\u00f3n del plazo de env\u00edo de la Factura Electr\u00f3nica<\/strong><\/h5>\n\n- El nuevo plazo para el env\u00edo de la Factura Electr\u00f3nica a la SUNAT o al OSE ser\u00e1 hasta el d\u00eda siguiente a la fecha de su emisi\u00f3n, este requisito ser\u00e1 aplicable para los siguientes sistemas: (i) SEE- Desde los Sistemas del Contribuyente, (ii) SEE- Facturador; y (iii) SEE- OSE<\/li>\n<\/ul>\n
Ajustes a la Reversi\u00f3n del Recibo por Honorarios Electr\u00f3nico<\/strong><\/h5>\n\n- Se elimina la reversi\u00f3n por error en la descripci\u00f3n para incorporarlo dentro del supuesto de utilizaci\u00f3n excepcional de la Nota de Cr\u00e9dito Electr\u00f3nica, que permitir\u00e1 corregir tal informaci\u00f3n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Mediante Resoluci\u00f3n de Superintendencia N\u00b0 193-2020\/SUNAT se modific\u00f3 la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo por honorarios electr\u00f3nico y la nota de cr\u00e9dito electr\u00f3nica, los cuales ser\u00e1n exigibles a partir del 01 de abril […]<\/p>\n","protected":false},"author":5,"featured_media":2235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[],"tags":[],"class_list":["post-2223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\n
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Ajustes a la Reversi\u00f3n del Recibo por Honorarios Electr\u00f3nico<\/strong><\/h5>\n\n- Se elimina la reversi\u00f3n por error en la descripci\u00f3n para incorporarlo dentro del supuesto de utilizaci\u00f3n excepcional de la Nota de Cr\u00e9dito Electr\u00f3nica, que permitir\u00e1 corregir tal informaci\u00f3n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Mediante Resoluci\u00f3n de Superintendencia N\u00b0 193-2020\/SUNAT se modific\u00f3 la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo por honorarios electr\u00f3nico y la nota de cr\u00e9dito electr\u00f3nica, los cuales ser\u00e1n exigibles a partir del 01 de abril […]<\/p>\n","protected":false},"author":5,"featured_media":2235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[],"tags":[],"class_list":["post-2223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\n
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Mediante Resoluci\u00f3n de Superintendencia N\u00b0 193-2020\/SUNAT se modific\u00f3 la normativa sobre emisi\u00f3n electr\u00f3nica en relaci\u00f3n con la factura electr\u00f3nica, el recibo por honorarios electr\u00f3nico y la nota de cr\u00e9dito electr\u00f3nica, los cuales ser\u00e1n exigibles a partir del 01 de abril […]<\/p>\n","protected":false},"author":5,"featured_media":2235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[],"tags":[],"class_list":["post-2223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\n