{"id":10503,"date":"2021-06-18T09:13:17","date_gmt":"2021-06-18T08:13:17","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=10503"},"modified":"2021-06-18T09:13:17","modified_gmt":"2021-06-18T08:13:17","slug":"modelos-de-factura-electronica-clearance-vs-post-audit","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/modelos-de-factura-electronica-clearance-vs-post-audit\/","title":{"rendered":"Modelos de factura electr\u00f3nica: Clearance vs. Post-audit"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><h2>Caracter\u00edsticas y beneficios de los principales modelos de factura electr\u00f3nica<\/h2>\n<p>El uso de la factura electr\u00f3nica sigue creciendo en todo el mundo. <strong>Cada vez m\u00e1s pa\u00edses legislan el uso de la e-factura, tanto en el \u00e1mbito B2G, como en el B2B y B2C.<\/strong>\u00a0 Sin embargo, no todos los territorios adoptan el mismo modelo. En el mundo, se han generalizado dos modelos para implementar la factura electr\u00f3nica. <a href=\"https:\/\/eespa.eu\/glossary\/clearance-model\/\" target=\"_blank\" rel=\"noopener\">El modelo clearance y el modelo post-audit<\/a>. A continuaci\u00f3n, analizaremos las principales caracter\u00edsticas de cada modelo y qu\u00e9 pa\u00edses optan por cada uno de ellos.<\/p>\n<h4>El modelo clearance de factura electr\u00f3nica<\/h4>\n<p>En el modelo clearance,<strong> la autoridad fiscal correspondiente debe aprobar la factura electr\u00f3nica para que esta sea v\u00e1lida y pueda ser enviada.<\/strong> En este modelo, las facturas electr\u00f3nicas deben quedar registradas en los sistemas del gobierno y solo puede ser enviada una vez se recibe <strong>la aprobaci\u00f3n por parte de la administraci\u00f3n<\/strong>. Es decir, <strong>la comunicaci\u00f3n entre empresa y administraci\u00f3n se produce en tiempo real.\u00a0<\/strong><\/p>\n<p>La mayor\u00eda de pa\u00edses latinoamericanos han adoptado el modelo clearance de factura electr\u00f3nica. En Europa, hasta la fecha, <a href=\"https:\/\/www.voxelgroup.net\/blog\/la-factura-electronica-sera-obligatoria-en-italia-a-partir-del-1-de-enero-del-2019\/\" target=\"_blank\" rel=\"noopener\">Italia es el \u00fanico pa\u00eds que ha implementado la factura electr\u00f3nica B2B siguiendo el modelo clearance.<\/a><\/p>\n<h4>El modelo post-audit de factura electr\u00f3nica<\/h4>\n<p>En el otro extremo de la balanza nos encontramos el modelo post-audit. En este modelo, <strong>las empresas intercambian facturas y deben rendir cuentas con la administraci\u00f3n p\u00fablica a posteriori<\/strong>. Lo hacen a trav\u00e9s de reportes e informes peri\u00f3dicos. As\u00ed, las empresas deben garantizar la autenticidad, integridad y legibilidad de las facturas una vez ya se han emitido, recibido y contabilizado.<\/p>\n<p>El modelo post-audit es el m\u00e1s utilizado mayoritariamente en los pa\u00edses europeos. Sin embargo, cada vez m\u00e1s pa\u00edses viran hacia el modelo clearance. Ejemplos recientes de ello son <a href=\"https:\/\/www.voxelgroup.net\/blog\/avanza-el-plan-para-implementar-la-factura-electronica-b2b-en-francia\/\" target=\"_blank\" rel=\"noopener\">Francia<\/a> y <a href=\"https:\/\/www.voxelgroup.net\/blog\/factura-electronica-en-polonia-fechas-clave-y-primeras-especificaciones-tecnicas\/\" target=\"_blank\" rel=\"noopener\">Polonia.<\/a><\/p>\n<h4>Los beneficios del modelo clearance<\/h4>\n<p>Para la administraci\u00f3n p\u00fablica, los beneficios del modelo clearance son muy claros: conocen el pulso de la econom\u00eda en tiempo real. Tambi\u00e9n,<strong> les sirve como una herramienta para combatir y reducir el fraude fiscal.<\/strong><\/p>\n<p>Para las empresas, el beneficio puede no ser tan claro inicialmente. Sin embargo, implementar la factura electr\u00f3nica en una organizaci\u00f3n no es m\u00e1s que una oportunidad para<strong> digitalizar los procesos de facturaci\u00f3n y obtener beneficios asociados como la optimizaci\u00f3n de procesos y, en consecuencia, el aumento de la competitividad.<\/strong> Tambi\u00e9n permite tener una comunicaci\u00f3n fluida con la administraci\u00f3n p\u00fablica.<\/p>\n<p>baVel es la plataforma de facturaci\u00f3n electr\u00f3nica l\u00edder en el sector tur\u00edstico y eprocurement. Tanto si operas en pa\u00edses con un modelo clearance, como si operas en pa\u00edses que siguen un modelo post-audit, <strong>te ayudaremos en tu proceso de digitalizaci\u00f3n hacia la factura electr\u00f3nica.<\/strong> Encuentra m\u00e1s informaci\u00f3n en <a href=\"https:\/\/www.voxelgroup.net\/es\/index.html\" target=\"_blank\" rel=\"noopener\">nuestra web<\/a> o escr\u00edbenos directamente a info@voxelgroup.net.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Caracter\u00edsticas y beneficios<\/p>\n","protected":false},"author":3,"featured_media":10522,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1622],"tags":[1767,1688,1781,1775],"coauthors":[110],"class_list":{"0":"post-10503","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance","8":"tag-b2b","9":"tag-bavel","10":"tag-efactura-es","11":"tag-modelo-clearance"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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