In a first stage, it will be applied initially in the commercial relations with the automotive sector and auto parts.
In a first stage, it will be applied initially in the commercial relations with the automotive sector and auto parts.
The measure was made official today through resolution 5/2019, published today in the B.O.
Who is it for?
The Regime of «Electronic Credit Invoice MiPyMEs» is intended for Micro, Small and Medium Enterprises forced to issue original receipts (invoice or receipt) to Large Companies that develop as a main activity any of those included in the Classifier of Economic Activities (CLAE ).
Schedule
Exceptionally and for a term of 1 year, counted from the date for each case in the implementation schedule, the Scheme will be applicable for vouchers issued for a total amount equal to or greater than $ 50,000 per voucher, without considering the adjustments afterwards by credit and / or debit notes.
From March 12 to April 30, 2019, inclusive, the Regime will only be applicable for those who develop as main activity the «Manufacture of parts, parts and accessories for motor vehicles and their engines» (CLAE N ° 293090) in operations that they must issue original receipts (invoice or receipt) to Large Companies that develop as their main activity any of the following: 291000; 292,000; 293090; 451110; 451190; 453110 or 454010, for a total amount equal to or greater than $ 9,000,000 per voucher, without considering subsequent adjustments for credit and / or debit notes.
Finally, for the term of 1 year as of March 12, 2019, the deadline for the rejection of the electronic credit invoice MiPyMEs and its registration in the Electronic Credit Invoices Registry MiPyMEs detailed in the last paragraph of Article 8 of the Productive Financing Law shall be 30 calendar days.