How should a single tax payer invoice?

Every person enrolled in the Simplified Regime or Single tax You must issue an invoice indicating what product or service has been supplied and the amount to be charged if so. As did?

This happens through the page Federal Public Revenue Administration (AFIP).

“It is a digital receipt that is functional and legally equivalent to the invoice in paper format, which replaces it in most of the operations of those who are obliged or choose to use it”, they indicate from the Web.

Based on the latter, it is worth clarifying Previously printed checks were made be able to invoice, but today The electronic invoice is mandatory.

This invoicing method allows the management, archiving and exchange of receipts by electronic or digital means without the need to print them and can be managed from a PC, tablet or smartphone with an Internet connection.

How should a single tax payer invoice?

According to AFIP, single tax payers of all categories must issue type ‘C’ electronic receipts for transactions with final consumers, “except in the case of an export transaction, in which case type ‘E’ receipt must be issued ‘”.

To manage the invoice it is necessary to enter the website of that institution with CUIL and a tax code. You must have two services enabled: “Received online” AND “ABM – Points of sale“.

The latter is a 4 or 5 digit code that identifies the billing method that the taxpayer will use. Each method must have a different strength.

“This procedure is generated by the tax code service.”Single tax registry‘where, in addition, the billing system must be selected,’ indicates the AFIP.

You can invoice electronically from the service “Received online“, including via the Mobile Biller application or using a tax controller.

Once there, you need to set it up to issue receipts with your data. Select your first name, last name and then the “More information on the receipt”.

Then you will have to enter “Generate receipts” – “Points of sale to use and type of receipt”, view the options and select what matches.

Next, generate the receipt by completing the issue and recipient information.

Finally, you can print the receipt at that time or later by accessing the “information requests” option within the services menu.

It is important to know that you must have the CUIT of the person or company to whom the invoice is addressed.

According to the AFIP, in the event of possible problems with the functioning of the Site, there are ways to safeguard the issuing of receipts: managing the Advance Electronic Authorization Code “CAEA”; with a “new technology” tax controller and manual issuing of paper checkbooks.

The case of The mobile biller is an app which you need to download onto a mobile phone or tablet.

In the meantime, if you choose to issue receipts to a tax inspector, you will need to do so request authorization of the equipment according to a procedure by accessing the service with tax code “Fiscal Controller Management”.

What is monotax?

It is a scheme designed for low-income workers, professionals and traders to enter the formal economy and have the opportunity to carry out social work, issue invoices and contribute to the future. retirement.

With the payment of a single monthly installment the fiscal obligations of national taxes (VAT and Profit) are fulfilled, while the gross profit must be paid separately, paid by the Provinces.

The amount to be paid for each month of single tax will depend on the category assigned, established on the basis of the annual billing parameters, the surface area affected by the activity, the electricity consumed and the rental costs of the commercial premises.