{"id":8229,"date":"2021-01-07T08:00:10","date_gmt":"2021-01-07T07:00:10","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/la-factura-electronica-b2b-llegara-a-arabia-saudi-en-2021"},"modified":"2021-04-19T08:42:02","modified_gmt":"2021-04-19T07:42:02","slug":"la-factura-electronica-b2b-llegara-a-arabia-saudi-en-2021","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/la-factura-electronica-b2b-llegara-a-arabia-saudi-en-2021\/","title":{"rendered":"La factura electr\u00f3nica B2B llegar\u00e1 a Arabia Saud\u00ed en 2021"},"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><p>Cada vez son m\u00e1s los pa\u00edses que apuestan por digitalizar la emisi\u00f3n y recepci\u00f3n de facturas. El \u00faltimo territorio en unirse a esta tendencia ha sido Arabia Saud\u00ed. <strong>El pasado 4 de diciembre de 2020 se public\u00f3 en Arabia Saud\u00ed el reglamento inicial de factura electr\u00f3nica B2B.<\/strong><\/p>\n<p>Este primer reglamento no detalla las especificaciones t\u00e9cnicas y otras informaciones relevantes. Pero s\u00ed que deja claro el marco general en el que se va a desarrollar la factura electr\u00f3nica en Arabia Saud\u00ed.<\/p>\n<h4>\u00bfQu\u00e9 es una factura electr\u00f3nica?<\/h4>\n<p>Seg\u00fan el reglamento publicado, <strong>una factura es electr\u00f3nica cuando se emite, almacena y modifica en formato electr\u00f3nico<\/strong>. En consecuencia, una factura en papel que se digitalice mediante escaneo o copia, no se considera factura electr\u00f3nica.<\/p>\n<h4>\u00bfCu\u00e1ndo entrar\u00e1 en vigor la factura electr\u00f3nica B2B?<\/h4>\n<p>El plan de Arabia Saud\u00ed es que la factura electr\u00f3nica B2B obligatoria entre en vigor un a\u00f1o despu\u00e9s de la publicaci\u00f3n del reglamento, es decir, <strong>en diciembre de 2021<\/strong>. A lo largo del a\u00f1o, el gobierno ir\u00e1 publicando las especificaciones para que las empresas puedan adaptar sus sistemas.<\/p>\n<h4>\u00bfQui\u00e9n deber\u00e1 adoptarla?<\/h4>\n<p><strong>Todos los sujetos pasivos residentes deber\u00e1n usar la e-factura.<\/strong> Tambi\u00e9n los proveedores que emitan facturas en nombre de empresas residentes en Arabia Saud\u00ed. Dentro de este grupo, no habr\u00e1 excepciones ni por tipo impositivo, ni por pa\u00eds de destino de la factura.<\/p>\n<h4>\u00bfQu\u00e9 sistema de transmisi\u00f3n deber\u00e1n usar las empresas?<\/h4>\n<p>Pese a que a\u00fan no hay mucho detalle sobre este aspecto, lo que s\u00ed est\u00e1 claro es que los sistemas de transmisi\u00f3n deber\u00e1n cumplir los siguientes requisitos:<\/p>\n<ul>\n<li><strong>Conexi\u00f3n a internet.<\/strong><\/li>\n<li>Cumplir con las <strong>normas b\u00e1sicas de control de datos y ciberseguridad del pa\u00eds.<\/strong><\/li>\n<li>Incluir un <strong>mecanismo anti-manipulaci\u00f3n.<\/strong><\/li>\n<li>Aceptar<strong> APIs<\/strong> externas.<\/li>\n<\/ul>\n<p>Para que compa\u00f1\u00edas y empresarios tengan tiempo de preparar sus sistemas, la implantaci\u00f3n de la factura electr\u00f3nica se har\u00e1 en<strong> dos etapas:<\/strong><\/p>\n<ol>\n<li>Emitir y almacenar las facturas (y las notas de d\u00e9bito y cr\u00e9dito) siguiendo un formato electr\u00f3nico estructurado.<\/li>\n<li>Conectarse con la Autoridad General de Zakat e Impuestos (GAZT) para transmitir la informaci\u00f3n y los datos.<\/li>\n<\/ol>\n<h4>R\u00e9gimen de control continuo de transacciones (CTC)<\/h4>\n<p>Aunque el reglamento no detalla qu\u00e9 modelo de factura electr\u00f3nica implantar\u00e1 el pa\u00eds, los expertos esperan que sean <strong>un modelo de control continuo de transacciones (CTC).<\/strong> O lo que es lo mismo, un modelo <em>clearance.<\/em> La mayor\u00eda de los pa\u00edses que implantan la factura electr\u00f3nica obligatoria se inclinan por el modelo CTC por los beneficios que aporta en relaci\u00f3n a la reducci\u00f3n del fraude.\u00a0La clave de este modelo es que <strong>las empresas deben transmitir a la agencia tributaria las facturas emitidas en tiempo real.<\/strong><\/p>\n<p>Arabia Saud\u00ed se une as\u00ed a pa\u00edses como <a href=\"https:\/\/www.voxelgroup.net\/blog\/primeros-pasos-de-la-facturacion-electronica-b2g-en-egipto\/\" target=\"_blank\" rel=\"noopener\">Egipto<\/a> o Turqu\u00eda en el uso de la factura electr\u00f3nica B2B obligatoria.<!--more--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A trav\u00e9s de un modelo clearance<\/p>\n","protected":false},"author":3,"featured_media":8248,"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],"coauthors":[110],"class_list":{"0":"post-8229","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"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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