El Reglamento de Facturación es el documento para realizar facturas en nuestro país. En este artículo te explicamos qué es una factura simplificada y sus diferencias con la ordinaria.
Diferencias entre factura simplificada y ordinaria
En primer lugar, ten en cuenta que la factura simplificada es el nombre que se da al antiguo ticket de caja. Hoy en día, se entiende que son documentos equivalentes si cumplen con las siguientes condiciones. El documento, para ser aceptado por Hacienda, ha de contener la siguiente información:
1- Datos fiscales del vendedor, incluyendo el NIF, nombre y apellidos si es persona física y nombre de la empresa si es persona jurídica.
2- La fecha de la operación. Este punto es fundamental para las declaraciones ante Hacienda y liquidaciones de impuestos.
3- Número de factura, que tiene que tener relación con operaciones anteriores.
4- Bienes que se comercializan o servicios. En la factura simplificada, bastará con indicar el tipo de mercancía.
5- Tipo de IVA a aplicar, indicando el porcentaje. Este punto es fundamental porque, si no, el documento tendrá el mismo valor que un albarán; serviría para que hubiese constancia, simplemente.
6- Importe total a pagar. En este caso, y siempre que se indique el IVA a aplicar, no tiene por qué estar desglosado.
Es importante tener en cuenta que, además, si el cliente exige que se incluya su identificación fiscal, también la tendrás que hacer constar.
La factura ordinaria es necesariamente un documento más completo, tanto en la información como en el desglose. Exige por defecto el desglose de la base imponible, retenciones e IVA; además, hay que incluir con detalle el número de unidades de producto y la información completa del receptor.
¿En qué casos puedes utilizar la factura simplificada?
Por definición, la factura simplificada es un documento para operaciones rápidas y de un valor limitado. Por regla general, solo se puede expedir para operaciones con un valor inferior a 400 euros. Sin embargo, hay varios casos en los que estas se pueden emitir para cantidades inferiores a 3.000 euros. El motivo de que se exijan más garantías en las facturas ordinarias tiene que ver con la lucha contra el fraude fiscal. En cualquier caso, nuestro consejo genérico es que la utilices si eres comerciante de retail, porque en este caso sí es común su utilización. En caso de que seas autónomo de otro sector, es habitual que esta factura sirva para acreditar unos gastos de transporte o comidas, sobre todo. Si las facturas tienen todos los datos, son válidas ante la Administración.
Es fundamental que tengas en cuenta que, para que la factura simplificada sea válida, ha de seguir estas pautas. De lo contrario, no las podrás utilizar ante Hacienda en tus liquidaciones de impuestos. Evitar los perjuicios derivados del desconocimiento de la normativa es capital y, por lo tanto, te conviene conocer la legislación con detalle. En Gestoría Fiscal Contable contamos con un equipo de especialistas que te ofrecerán el asesoramiento que necesitas. Contacta con nosotros y sabrás cómo gestionar tus facturas con arreglo a la ley.
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