{"id":7256,"date":"2022-06-30T02:44:05","date_gmt":"2022-06-30T02:44:05","guid":{"rendered":"https:\/\/www.lovill.com\/?p=7256"},"modified":"2022-07-08T16:17:00","modified_gmt":"2022-07-08T16:17:00","slug":"migracion-a-facturacion-electronica","status":"publish","type":"post","link":"https:\/\/www.lovill.com\/es\/migracion-a-facturacion-electronica\/","title":{"rendered":"Contribuyentes Quedar\u00e1n Obligados a Utilizar Equipos Fiscales o Facturaci\u00f3n Electr\u00f3nica"},"content":{"rendered":"[vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/1″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column_text]\n

Se consideran obligados a documentar, mediante equipos fiscales autorizados o por medio del Sistema de Facturaci\u00f3n Electr\u00f3nica de Panam\u00e1, todas las personas naturales y jur\u00eddicas residentes en el territorio paname\u00f1o, registradas ante la Direcci\u00f3n General de Ingresos (DGI) o no, que lleven a cabo una operaci\u00f3n relativa a la transferencia, venta de bienes, y\/o prestaci\u00f3n de servicios, salvo las actividades expresamente exceptuadas por la Ley.<\/p>\n\n

La Ley No. 256 de 26 de noviembre de 2021, modific\u00f3 el art\u00edculo 12 de la Ley No. 76 de 1976, en cuanto a las actividades exceptuadas del uso de equipo fiscal. Diversas actividades que se encontraban exceptuadas perdieron esa condici\u00f3n quedando a la espera de que se les indicara la fecha de implementaci\u00f3n obligatoria para adoptar equipos fiscales o el sistema de facturaci\u00f3n electr\u00f3nica.<\/p>\n\n

Mediante Decreto Ejecutivo No. 25 de 27 de junio de 2022 se establece el calendario para implementar el uso de equipos fiscales autorizados por la DGI o el Sistema de Facturaci\u00f3n Electr\u00f3nica de Panam\u00e1 para zonas francas y otras actividades que perdieron la excepci\u00f3n, siendo estas:\u00a0<\/strong><\/p>\n\n\n

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\n\n\n\n\n\n\n
Actividad<\/strong><\/td>\nFecha de implementaci\u00f3n<\/strong><\/td>\n<\/tr>\n
1. Zona Franca del Bar\u00fa
2. Ciudad del Saber
3. Zonas Francas
4. Zona Libre de Petr\u00f3leo
5. Sede de Empresas Multinacionales (SEM)
6. \u00c1rea Econ\u00f3mica Especial Panam\u00e1 Pac\u00edfico (AEEPP)
7. Zona Libre de Col\u00f3n<\/td>\n		A partir del 1 de febrero de 2023<\/td>\n<\/tr>\n
1. Entidades autorizadas por la Autoridad Mar\u00edtima de Panam\u00e1, est\u00e9n o no, inscritas en la Marina Mercante de Panam\u00e1.
2. Operaciones realizadas por las bolsas de valores y de productos autorizados para operar en Panam\u00e1.
3. Servicios de transporte p\u00fablico de pasajeros internacional por v\u00eda terrestre, a\u00e9rea o mar\u00edtima, no exceptuados mediante Ley.
4. Servicios de transporte p\u00fablico de pasajeros nacional por v\u00eda a\u00e9rea.
5. Servicios de transporte de carga de derivados del petr\u00f3leo.
6. Hostales que tengan menos de siete cuartos.
7. Actividad de arrendamiento de bienes inmuebles bajo contratos notariados o inscritos en el Ministerio de Vivienda y Ordenamiento Territorial, realizada por personas naturales o jur\u00eddicas sin intervenci\u00f3n de terceras personas.<\/td>\n		A partir del 2 de enero de 2023<\/td>\n<\/tr>\n
Operaciones y servicios en general realizados por los bancos y otras instituciones financieras<\/td>\nA partir del 1 de febrero de 2023<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Calendario para implementaci\u00f3n de los equipos fiscales autorizados o Sistema de Facturaci\u00f3n Electr\u00f3nica de Panam\u00e1<\/h6>\n

<\/div>\n<\/div>\n

<\/div>\n

<\/div>\n

<\/div>\n<\/div>\n\n

La fecha de implementaci\u00f3n para actividades de operaciones liberales artesanales y art\u00edsticas, en forma independiente o a trav\u00e9s de sociedades civiles ser\u00e1 establecida posteriormente.<\/p>\n\n

Las personas naturales o jur\u00eddicas, que se hayan registrado como contribuyentes ante la DGI a partir del 1 de enero de 2022, solamente podr\u00e1n implementar el Sistema de Facturaci\u00f3n Electr\u00f3nica de Panam\u00e1 para documentar la transferencia, venta de bienes, y\/o prestaci\u00f3n de servicios.<\/p>\n\n

Vale destacar que el Sistema de Facturaci\u00f3n Electr\u00f3nica de Panam\u00e1 se puede realizar a trav\u00e9s de dos v\u00edas: utilizando el sistema de facturaci\u00f3n gratuito creado por la DGI o adoptando la facturaci\u00f3n electr\u00f3nica a trav\u00e9s de un proveedor autorizado calificado (PAC). La lista de proveedores autorizados calificados puede encontrarse en la p\u00e1gina web de la DGI<\/a>.<\/p>\n\n

La Ley No. 256 de 26 de noviembre de 2021, mantiene a ciertas actividades exceptuadas. Otros contribuyentes que deseen solicitar excepciones a estos m\u00e9todos, por raz\u00f3n de su conectividad a internet, naturaleza o volumen de la actividad, podr\u00e1n recibir autorizaciones temporales para utilizar m\u00e9todos o documentos equivalentes. Esta excepci\u00f3n debe ser solicitada formalmente a la DGI, quien evaluar\u00e1 la petici\u00f3n y la aprobar\u00e1 o rechazar\u00e1 mediante resoluci\u00f3n.<\/p>\n\n

Adicionalmente, en la Ley 256 de 26 de noviembre de 2021 se establece que aquellas empresas, asociaciones o personas naturales que vendan o brinden servicios a cualquier entidad p\u00fablica del Gobierno de la Rep\u00fablica de Panam\u00e1, deben migrar al Sistema de Facturaci\u00f3n Electr\u00f3nica. A partir del 30 de julio de 2022, las entidades p\u00fablicas solamente podr\u00e1n recibir como documento v\u00e1lido para gestionar compras de bienes y servicios la factura electr\u00f3nica.<\/p>\n\n

 <\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb bg_image_animation=\u00bbnone\u00bb][team_member image_url=\u00bb7092″ team_memeber_style=\u00bbbio_fullscreen\u00bb image_loading=\u00bbdefault\u00bb name=\u00bbAna Carolina Ure\u00f1a\u00bb job_position=\u00bbAsociada\u00bb][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb bg_image_animation=\u00bbnone\u00bb][vc_column_text]En LOVILL, nuestro equipo est\u00e1 preparado para responder consultas de nuestros clientes respecto a las nuevas normas para la Facturaci\u00f3n Electr\u00f3nica.<\/p>\n

Si tiene alguna duda o comentario sobre el Decreto Ejecutivo No. 25 de 27 de junio de 2022 o cualquier tema relacionado, favor contactar a la Lic. Ana Carolina Ure\u00f1a.[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb bg_image_animation=\u00bbnone\u00bb][nectar_btn size=\u00bbjumbo\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbsee-through-2″ hover_text_color_override=\u00bb#ffffff\u00bb icon_family=\u00bbnone\u00bb text=\u00bbCont\u00e1ctanos\u00bb url=\u00bbmailto:ana.urena@lovill.com\u00bb][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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