{"id":43374,"date":"2020-02-10T13:18:47","date_gmt":"2020-02-10T19:18:47","guid":{"rendered":"https:\/\/www3.facturehoy.com\/home\/?p=43374"},"modified":"2020-02-10T13:18:47","modified_gmt":"2020-02-10T19:18:47","slug":"complemento-de-pago-no-lo-emitas","status":"publish","type":"post","link":"https:\/\/www3.facturehoy.com\/home\/complemento-de-pago-no-lo-emitas\/","title":{"rendered":"Complemento de pago, \u00a1No lo emitas!"},"content":{"rendered":"

\u00a1No emitas el complemento de pago! o al menos no siempre…<\/strong> no tienes que emitir complemento de pago por todas las facturas que cobres de tus clientes.<\/p>\n

En las reglas miscel\u00e1neas existe la opci\u00f3n de que si:<\/p>\n

    \n
  1. En el CFDI se establece como m\u00e9todo de pago: PUE (pago en una sola exhibici\u00f3n)<\/li>\n
  2. Dicha factura se cobre en el mismo mes en el que se emiti\u00f3, y<\/li>\n
  3. El cobro es por la totalidad de la factura,<\/li>\n<\/ol>\n

    Ya no est\u00e1s obligado a emitir un CFDI por recepci\u00f3n de pagos\u2026.<\/strong><\/p>\n

    Se agrega a continuaci\u00f3n la redacci\u00f3n de regla miscel\u00e1nea mencionada:<\/p>\n

    2.7.1.44. Para efectos de lo dispuesto por los art\u00edculos\u00a0<\/em>29<\/em>\u00a0, p\u00e1rrafos primero, segundo, fracci\u00f3n VI y pen\u00faltimo,\u00a0<\/em>29-A<\/em>\u00a0, primer p\u00e1rrafo, fracci\u00f3n VII, inciso b) del CFF, y las reglas\u00a0<\/em>2.7.1.32.<\/em>\u00a0, fracci\u00f3n II y\u00a0<\/em>2.7.1.35.,\u00a0<\/em>los contribuyentes que no reciban el pago del monto total del CFDI al momento de su expedici\u00f3n, podr\u00e1n considerarlo como pagado en una sola exhibici\u00f3n para efectos de la facturaci\u00f3n, siempre que:<\/em><\/p>\n

     <\/p>\n

      \n
    1. Se haya pactado o se estime que el monto total que ampare el comprobante se recibir\u00e1 a m\u00e1s tardar el \u00faltimo d\u00eda del mes de calendario en el cual se expidi\u00f3 el CFDI.<\/em><\/em>II. Se\u00f1alen en el CFDI como m\u00e9todo de pago \u00abPUE\u00bb (Pago en una sola exhibici\u00f3n) y cu\u00e1l ser\u00e1 la forma en que se recibir\u00e1 dicho pago.III. Se realice efectivamente el pago de la totalidad de la contraprestaci\u00f3n a m\u00e1s tardar en el plazo se\u00f1alado en la fracci\u00f3n I de esta regla.<\/li>\n<\/ol>\n


      \nEn aquellos casos en que el pago se realice en una forma distinta a la que se se\u00f1al\u00f3 en el CFDI, el contribuyente cancelar\u00e1 el CFDI emitido por la operaci\u00f3n y emitir\u00e1 uno nuevo se\u00f1alando como forma de pago la que efectivamente corresponda.<\/em><\/p>\n

      En el caso de que la totalidad del pago de la operaci\u00f3n que ampara el CFDI no se realice a m\u00e1s tardar el \u00faltimo d\u00eda del mes en que se expidi\u00f3 este comprobante, el contribuyente cancelar\u00e1 el CFDI emitido por la operaci\u00f3n y emitir\u00e1 uno nuevo se\u00f1alando como forma de pago \u00ab99\u00bb por definir y como m\u00e9todo de pago \u00abPPD\u00bb pago en parcialidades o diferido, relacionando el nuevo CFDI con el emitido originalmente como \u00abSustituci\u00f3n de los CFDI previos\u00bb, debiendo adicionalmente emitir por el pago o los pagos que efectivamente le realicen, el CFDI con complemento para recepci\u00f3n de pagos que corresponda de conformidad con lo dispuesto por las reglas\u00a02.7.1.32\u00a0. y\u00a02.7.1.35.<\/p>\n

      Trat\u00e1ndose de los integrantes del sector financiero que apliquen la facilidad contenida en esta regla, estos podr\u00e1n considerar para efectos de lo se\u00f1alado en la fracci\u00f3n I de la misma, incluso los pagos que reciban a m\u00e1s tardar el d\u00eda 17 del mes inmediato siguiente a aquel en que se emiti\u00f3 el CFDI por el total de la operaci\u00f3n, debiendo, en todo caso el receptor del CFDI realizar el acreditamiento del IVA e IEPS en el mes en que el impuesto trasladado haya sido efectivamente pagado.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

      \u00a1No emitas el complemento de pago! o al menos no siempre… no tienes que emitir complemento de pago por todas las facturas que cobres de tus clientes. En las reglas miscel\u00e1neas existe la opci\u00f3n de que si: En el CFDI se establece como m\u00e9todo de pago: PUE (pago en una sola exhibici\u00f3n) Dicha factura se […]<\/p>\n","protected":false},"author":18,"featured_media":2901,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[3],"tags":[],"class_list":["post-43374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"\nComplemento de pago, \u00a1No lo emitas! - FactureHoy<\/title>\n<meta name=\"description\" content=\"O al menos no siempre... no tienes que emitir complemento de pago por todas las facturas que cobres de tus clientes. 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