La Agencia Tributaria (AEAT) pondrá en marcha el 1 de enero de 2017 un nuevo sistema de gestión del IVA para empresas y profesionales, basado en información en tiempo real, para agilizar las devoluciones, proporcionar al contribuyente los datos fiscales para su declaración y mejorar el control tributario.
facturas en tiempo real Se trata de una adecuación del trámite a las nuevas tecnologías que sólo será obligatorio para las grandes empresas, grupos de IVA e inscritos en el régimen de devolución mensual, un colectivo de alrededor de 62.000 contribuyentes, mientras que para el resto será voluntario.
El colectivo obligado a acogerse al nuevo sistema de Suministro Inmediato de Información (SII) representa el 80% de la facturación total de los sujetos pasivos de IVA en España.
El SII no estará en vigor hasta 2017 para dar margen suficiente a la administración y a las empresas para adaptarse e introducir los cambios normativos necesarios.
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Los contribuyentes adscritos al sistema dispondrán de un máximo de cuatro días para enviar la información desde el momento en que emitan o reciban una factura, en tanto que podrán consultar tanto la información remitida por ellos mismos como la introducida por sus proveedores.
Para que el contribuyente pueda verificar en detalle las operaciones que se le imputan se ampliará el plazo de presentación de las autoliquidaciones periódicas del día 20 al día 30 (el día 28 en febrero) del mes siguiente al correspondiente periodo de liquidación mensual o trimestral.
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