Controladores Fiscales. Modificaciones

La Administración Federal de Ingresos Públicos realiza modificaciones al régimen de controladores fiscales mediante la emisión de la Resolución General 3953 modificando la RG 3561.

Al respecto dispone  modificar el régimen de información que deben cumplimentar los sujetos obligados a utilizar los controladores fiscales de nueva tecnología como así también quienes elijan los mismos de manera opcional.

La modificación consiste en eliminar la obligación de informar el resumen semanal de operaciones ordenado por productos.

Queda vigente la obligación de presentar semanalmente los siguientes datos:

  1. a) Reporte Resumen de Totales, por el período semanal correspondiente.
  1. b) Reporte de Duplicados electrónicos de comprobantes clase “A”, “A con leyenda” y “M” emitidos, por el período semanal correspondiente.

Por otra parte, se mantiene la obligación que tienen los contribuyentes que utilicen equipos de “vieja tecnología” de informar, con carácter de declaración jurada, el resumen de las operaciones mensuales generadas, aunque la fecha a partir de la cual entrará en vigencia será fijada por la AFIP oportunamente.

Los regímenes de información citados se deberán presentar mediante el servicio denominado “Presentación de DDJJ y Pagos – Controladores Fiscales”.

Por otra parte se modifica el plazo hasta el cual pueden comercializarse los equipos de vieja tecnología

Antes: hasta 18 meses contados desde la publicación de la RG que homologue al menos un equipo de dos empresas proveedoras distintas de los equipos de nueva teconología

Ahora: hasta 18 meses contados a partir del día de publicación de la resolución general que determine el uso obligatorio de los equipos de “nueva tecnología”. Igual plazo se considerará para la posibilidad de venta entre particulares del equipamiento clasificado como de “vieja tecnología”.”.

También se dispone que se deberá tramitar la baja del “Controlador Fiscal” cuando el técnico le informe que, por una falla de hardware, resulte necesario e imprescindible borrar la información generada en la jornada de trabajo. Posteriormente podrá tramitar una nueva alta fiscal para el mismo equipo, con un punto de venta distinto a los ya utilizados y la numeración de los comprobantes comenzará desde la unidad.”

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