{"id":9370,"date":"2021-03-19T09:46:02","date_gmt":"2021-03-19T08:46:02","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=9370"},"modified":"2021-04-19T09:33:37","modified_gmt":"2021-04-19T08:33:37","slug":"eslovaquia-avanza-hacia-un-modelo-clearance-de-factura-electronica","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/eslovaquia-avanza-hacia-un-modelo-clearance-de-factura-electronica\/","title":{"rendered":"Eslovaquia avanza hacia un modelo clearance de factura electr\u00f3nica"},"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>Eslovaquia podr\u00eda tener listo el nuevo marco legal de la factura electr\u00f3nica este a\u00f1o<\/h2>\n<p>El gobierno eslovaco est\u00e1 trabajando en un nuevo modelo de facturaci\u00f3n electr\u00f3nica. Pese a que a\u00fan no se han publicado los detalles, ni se han establecido fechas clave ni plazos, parece que <strong>Eslovaquia quiere implantar un modelo <em>clearance<\/em><\/strong>. Estos modelos se caracterizan\u00a0por requerir <strong>la autorizaci\u00f3n de la autoridad fiscal pertinente en tiempo real para que las facturas sean v\u00e1lidas.<\/strong> El gobierno de la Rep\u00fablica Eslovaca est\u00e1 trabajando ya con un documento preliminar que <a href=\"https:\/\/www.skdp.sk\/webnew\/main.nsf\/0\/430C1ADDC6CA5CEDC125865C003D7496?opendocument\" target=\"_blank\" rel=\"noopener\">puedes ver aqu\u00ed<\/a>.<\/p>\n<h4>La factura electr\u00f3nica en Eslovaquia<\/h4>\n<p>Al igual que muchos otros pa\u00edses europeos,<a href=\"https:\/\/www.voxelgroup.net\/blog\/bavel-presenta-el-panorama-de-la-factura-electronica-en-europa-la-guia-online-definitiva-para-entender-la-legislacion-de-la-factura-electronica-en-europa\/\" target=\"_blank\" rel=\"noopener\"><strong> la factura electr\u00f3nica lleg\u00f3 a Eslovaquia con la Directiva europea 2014\/55\/UE.<\/strong><\/a> Esta directiva establece que todas las administraciones p\u00fablicas de los estados miembros deben ser capaces de recibir y procesar facturas electr\u00f3nicas desde abril del 2019.\u00a0 En Eslovaquia, la ley que transpone esta directiva es la 215\/2019.<\/p>\n<p>Actualmente, solo las administraciones p\u00fablicas y sus proveedores est\u00e1n obligados a usar la factura electr\u00f3nica en el pa\u00eds. Si el importe de un servicio de un proveedor p\u00fablico es inferior a 5000\u20ac, dicha obligaci\u00f3n no aplica.<\/p>\n<p>Igualmente, <strong>el uso de la factura electr\u00f3nica en Eslovaquia est\u00e1 permitido de manera voluntaria<\/strong>. Cualquier empresa privada que quiera usar este sistema para optimizar sus procesos administrativos, tiene un marco legal para hacerlo.<\/p>\n<p>As\u00ed,\u00a02021 es el a\u00f1o elegido por Eslovaquia <strong>para extender la factura electr\u00f3nica en el sector privado.<\/strong><\/p>\n<h4>El modelo clearance, un modelo en auge<\/h4>\n<p>El modelo <em>clearance<\/em> es el modelo de factura electr\u00f3nica m\u00e1s implementado en los pa\u00edses latinoamericanos. En cambio, los pa\u00edses europeos suelen aplicar un modelo <em>post-audit.<\/em> <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 la excepci\u00f3n ya que es el primer pa\u00eds europeo que implant\u00f3 un modelo <em>clearance<\/em> de facturaci\u00f3n electr\u00f3nica.<\/a> <strong>Tras m\u00e1s de dos a\u00f1os en funcionamiento, Italia es ahora un referente en Europa y su modelo inspira a otros pa\u00edses,<\/strong> como Eslovaquia, <a href=\"https:\/\/www.voxelgroup.net\/blog\/la-factura-electronica-b2b-sera-obligatoria-en-polonia-en-2023\/\" target=\"_blank\" rel=\"noopener\">Polonia<\/a> o <a href=\"https:\/\/www.voxelgroup.net\/blog\/francia-apuesta-por-la-factura-electronica-b2b-obligatoria-a-partir-de-2023\/\" target=\"_blank\" rel=\"noopener\">Francia,<\/a> a avanzar en la implementaci\u00f3n de un sistema de facturaci\u00f3n electr\u00f3nica en tiempo real.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El modelo clearance, un modelo en auge<\/p>\n","protected":false},"author":3,"featured_media":9372,"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-9370","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Eslovaquia avanza hacia un modelo clearance de factura electr\u00f3nica - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"La factura electr\u00f3nica en Eslovaquia avanza. 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