{"id":9755,"date":"2023-03-06T16:44:38","date_gmt":"2023-03-06T21:44:38","guid":{"rendered":"https:\/\/www.sistemasaberes.com\/?p=9755"},"modified":"2023-03-30T15:59:09","modified_gmt":"2023-03-30T20:59:09","slug":"caracteristicas-de-la-resolucion-042-de-mayo-de-2020-y-sus-implicaciones","status":"publish","type":"post","link":"https:\/\/www.sistemasaberes.com\/caracteristicas-de-la-resolucion-042-de-mayo-de-2020-y-sus-implicaciones\/","title":{"rendered":"Caracter\u00edsticas de la Resoluci\u00f3n 042 de mayo de 2020 y sus implicaciones"},"content":{"rendered":"

La<\/span> Resoluci\u00f3n 042 de mayo de 2020<\/strong> es<\/span> un<\/span> av<\/span>ance<\/span> important<\/span>e<\/span> para<\/span> la<\/span> modern<\/span>iz<\/span>aci<\/span>\u00f3n<\/span> de<\/span> los<\/span> s<\/span>ist<\/span>em<\/span>as<\/span> de<\/span> facturaci\u00f3n en Colombia<\/strong><\/a>.<\/span> Est<\/span>a<\/span> res<\/span>ol<\/span>uci<\/span>\u00f3n<\/span> fue<\/span> emit<\/span>ida<\/span> por<\/span> el<\/span> Ministerio de Tecnolog\u00edas de la Informaci\u00f3n y las Comunicaciones (TIC)<\/strong> y<\/span> est<\/span>able<\/span>ce<\/span> los<\/span> requ<\/span>is<\/span>it<\/span>os<\/span> para<\/span> des<\/span>ar<\/span>roll<\/span>ar<\/span> los<\/span> s<\/span>ist<\/span>em<\/span>as<\/span> de<\/span> fact<\/span>ur<\/span>aci<\/span>\u00f3n<\/span> electr<\/span>\u00f3n<\/span>ica<\/span>,<\/span> los<\/span> prove<\/span>ed<\/span>ores<\/span> te<\/span>cn<\/span>ol<\/span>\u00f3<\/span>g<\/span>ic<\/span>os<\/span>,<\/span> el<\/span> regist<\/span>ro<\/span> de<\/span> la<\/span> fact<\/span>ura<\/span> electr<\/span>\u00f3n<\/span>ica<\/span> com<\/span>o<\/span> t<\/span>\u00ed<\/span>t<\/span>ulo<\/span> val<\/span>or<\/span>,<\/span> y<\/span> sus<\/span> impl<\/span>ic<\/span>acion<\/span>es<\/span>.<\/span><\/p>\n

\u00bfQu\u00e9 establece la resoluci\u00f3n 042 de 2020?<\/h1>\n

Establece los<\/span> requ<\/span>is<\/span>it<\/span>os<\/span> para<\/span> el<\/span> des<\/span>ar<\/span>roll<\/span>o<\/span> de<\/span> los<\/span> s<\/span>ist<\/span>em<\/span>as<\/span> de<\/span> fact<\/span>ur<\/span>aci<\/span>\u00f3n<\/span> electr<\/span>\u00f3n<\/span>ica<\/span><\/a> y<\/span> su<\/span> pro<\/span>ces<\/span>o<\/span> de<\/span> regist<\/span>ro<\/span>.<\/span> Est<\/span>a<\/span> res<\/span>ol<\/span>uci<\/span>\u00f3n<\/span> se<\/span> en<\/span>f<\/span>oca<\/span> en<\/span> el<\/span> cum<\/span>pl<\/span>im<\/span>ient<\/span>o<\/span> de<\/span> los<\/span> requ<\/span>is<\/span>it<\/span>os<\/span> de<\/span> se<\/span>gur<\/span>idad<\/span>,<\/span> integ<\/span>rid<\/span>ad<\/span> y<\/span> ver<\/span>ific<\/span>aci<\/span>\u00f3n<\/span> de<\/span> los<\/span> dat<\/span>os<\/span> para<\/span> g<\/span>arant<\/span>iz<\/span>ar<\/span> la<\/span> exact<\/span>itud<\/span> de<\/span> la<\/span> inform<\/span>aci<\/span>\u00f3n<\/span> cont<\/span>en<\/span>ida<\/span> en<\/span> la<\/span> fact<\/span>ura<\/span>.<\/span><\/p>\n

Permitiendo que<\/span> los<\/span> cont<\/span>rib<\/span>uy<\/span>ent<\/span>es<\/span> cum<\/span>plan<\/span> con<\/span> sus<\/span> oblig<\/span>acion<\/span>es<\/span> f<\/span>isc<\/span>ales<\/span> sin<\/span> r<\/span>ies<\/span>g<\/span>os<\/span> de<\/span> fra<\/span>ude<\/span>.<\/span> Ad<\/span>em<\/span>\u00e1s<\/span>,<\/span> ex<\/span>ige<\/span> a<\/span> los<\/span> prove<\/span>ed<\/span>ores<\/span> te<\/span>cn<\/span>ol<\/span>\u00f3<\/span>g<\/span>ic<\/span>os<\/span> que<\/span> des<\/span>ar<\/span>roll<\/span>en<\/span> y<\/span> mant<\/span>en<\/span>gan<\/span> s<\/span>ist<\/span>em<\/span>as<\/span> de<\/span> fact<\/span>ur<\/span>aci<\/span>\u00f3n<\/span> electr<\/span>\u00f3n<\/span>ica<\/span> de<\/span> ac<\/span>uer<\/span>do<\/span> con<\/span> las<\/span> norm<\/span>as<\/span> y<\/span> requ<\/span>er<\/span>im<\/span>ient<\/span>os<\/span> est<\/span>able<\/span>c<\/span>id<\/span>os<\/span> por<\/span> el<\/span> Ministerio de Tecnolog\u00edas de la Informaci\u00f3n y las Comunicaciones.<\/strong><\/p>\n

Tamb<\/span>i<\/span>\u00e9n<\/span> impone <\/span>el<\/span> regist<\/span>ro<\/span> de<\/span> la<\/span> fact<\/span>ura<\/span> electr<\/span>\u00f3n<\/span>ica<\/span> com<\/span>o<\/span> t<\/span>\u00ed<\/span>t<\/span>ulo<\/span> val<\/span>or<\/span>.<\/span> Lo que <\/span>signific<\/span>a<\/span> que<\/span> las<\/span> fact<\/span>uras<\/span> electr<\/span>\u00f3<\/span>nic<\/span>as<\/span> tend<\/span>r<\/span>\u00e1n<\/span> el<\/span> mism<\/span>o<\/span> val<\/span>or<\/span> legal<\/span> que<\/span> las<\/span> fact<\/span>uras<\/span> en<\/span> pap<\/span>el<\/span>.<\/span> Siendo un aspecto de importancia<\/span>\u00a0por<\/span>que<\/span> perm<\/span>ite<\/span> a<\/span> los<\/span> cont<\/span>rib<\/span>uy<\/span>ent<\/span>es<\/span> ac<\/span>redit<\/span>ar<\/span> el<\/span> val<\/span>or<\/span> de<\/span> sus<\/span> comp<\/span>ras<\/span> y<\/span> vent<\/span>as<\/span> de<\/span> form<\/span>a<\/span> se<\/span>g<\/span>ura<\/span> y<\/span> ver<\/span>ific<\/span>able<\/span>.<\/span><\/p>\n

Factura como t\u00edtulo valor: resoluci\u00f3n 042<\/h2>\n

El<\/span> regist<\/span>ro<\/span> de<\/span> la<\/span> fact<\/span>ura<\/span> com<\/span>o<\/span> t<\/span>\u00ed<\/span>t<\/span>ulo<\/span> val<\/span>or<\/span> posibilita <\/span>a<\/span> los<\/span> cont<\/span>rib<\/span>uy<\/span>ent<\/span>es<\/span> rec<\/span>uper<\/span>ar<\/span> el<\/span> IV<\/span>A<\/span> de<\/span> sus<\/span> comp<\/span>ras<\/span> y<\/span> el<\/span> imp<\/span>u<\/span>est<\/span>o<\/span> de<\/span> rent<\/span>a<\/span> de<\/span> sus<\/span> vent<\/span>as<\/span>.<\/span> Las<\/span> impl<\/span>ic<\/span>acion<\/span>es<\/span> de<\/span> la<\/span> Res<\/span>ol<\/span>uci<\/span>\u00f3n<\/span> 0<\/span>42<\/span> de<\/span> may<\/span>o<\/span> de<\/span> 2020<\/span> son<\/span> numer<\/span>os<\/span>as<\/span>.<\/span><\/p>\n

Incluso, cont<\/span>rib<\/span>uy<\/span>e<\/span> a<\/span> la<\/span> modern<\/span>iz<\/span>aci<\/span>\u00f3n<\/span> de<\/span> los<\/span> s<\/span>ist<\/span>em<\/span>as<\/span> de<\/span> fact<\/span>ur<\/span>aci<\/span>\u00f3n<\/span> en<\/span> Colombia<\/span> y<\/span> ay<\/span>uda<\/span> a<\/span> los<\/span> cont<\/span>rib<\/span>uy<\/span>ent<\/span>es<\/span> a<\/span> cum<\/span>pl<\/span>ir<\/span> con<\/span> sus<\/span> oblig<\/span>acion<\/span>es<\/span> f<\/span>isc<\/span>ales<\/span> de<\/span> man<\/span>era<\/span> se<\/span>g<\/span>ura<\/span> y<\/span> ver<\/span>ific<\/span>able<\/span>.<\/span><\/p>\n

Por<\/span> \u00fa<\/span>lt<\/span>imo<\/span>,<\/span> e<\/span>x<\/span>ige<\/span> a<\/span> los<\/span> prove<\/span>ed<\/span>ores<\/span> te<\/span>cn<\/span>ol<\/span>\u00f3<\/span>g<\/span>ic<\/span>os<\/span> el<\/span> des<\/span>ar<\/span>roll<\/span>o<\/span> y<\/span> mant<\/span>en<\/span>im<\/span>ient<\/span>o<\/span> de<\/span> s<\/span>ist<\/span>em<\/span>as<\/span> de<\/span> fact<\/span>ur<\/span>aci<\/span>\u00f3n<\/span> electr<\/span>\u00f3n<\/span>ica<\/span> de<\/span> ac<\/span>uer<\/span>do<\/span> con<\/span> las<\/span> norm<\/span>as<\/span> est<\/span>able<\/span>c<\/span>idas<\/span>,<\/span> lo<\/span> c<\/span>ual<\/span> cont<\/span>rib<\/span>uy<\/span>e<\/span> a<\/span> la<\/span> se<\/span>gur<\/span>idad<\/span> de<\/span> los<\/span> dat<\/span>os<\/span>.<\/span><\/p>\n