{"id":10115,"date":"2017-10-03T21:57:45","date_gmt":"2017-10-04T02:57:45","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=10115"},"modified":"2017-10-03T22:22:04","modified_gmt":"2017-10-04T03:22:04","slug":"manipulacion-facturacion-ventas-oficio-dian","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=10115","title":{"rendered":"Manipulaci\u00f3n facturaci\u00f3n de ventas &#8211; Oficio DIAN"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/10\/OFICIO-ENERO-02-DE-2015-DIAN-ANULACION-DE-FACTURAS-DE-VENTAS.pdf\" target=\"_blank\" rel=\"noopener\"><strong>OFICIO DIAN 0561 DE ABRIL 24 DE 2015<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">\u00bfEs posible anular una factura y elaborar otra posterior, sobre una misma operaci\u00f3n ?<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>RESPUESTA<\/strong><\/p>\n<p style=\"text-align: justify;\">Igualmente ha considerado el despacho que \u00abexpedida una factura respecto de una operaci\u00f3n realizada, con el lleno de los requisitos legales, puede afirmarse que el vendedor o prestador del servicio cumpli\u00f3 con su obligaci\u00f3n.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff6600;\">Con posterioridad a tal hecho y solamente para efectos de recibir el pago, no podr\u00e1&nbsp; expedir una nueva factura que corresponda a la operaci\u00f3n ya realizada y ya facturada porque implicar\u00eda que esta facturando doblemente una misma operaci\u00f3n, conducta que constituye una infracci\u00f3n a la normatividad tributaria.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><em><strong>Por lo mismo la nueva factura no estar\u00eda cumpliendo con el requisito ni del n\u00famero consecutivo ni de la fecha, en tanto la operaci\u00f3n fue realizada con anterioridad a su expedici\u00f3n y el n\u00famero no corresponder\u00eda a la realizaci\u00f3n de la operaci\u00f3n&#8230; \u00abconcepto 42219\/2000.<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong><span style=\"color: #0000ff; text-decoration: underline;\">No puede aceptarse que por deposici\u00f3n de las partes, se vulneren las disposiciones relativas a la facturaci\u00f3n, se anulen las facturas ya expedidas y se expidan otras que no consulten la realidad de la operaci\u00f3n comercial. El manejo administrativo interno de las empresas si bien es de su absoluta discreci\u00f3n debe adecuarse de tal manera que no vulnere las normas tributarias o las desconozca.<\/span><\/strong><\/span>&nbsp; Por ello, &#8211; se reitera -, al tenor de lo previsto en el art\u00edculo 615 del Estatuto Tributario, la factura debe ser expedida al realizarse la operaci\u00f3n y debe contener la fecha de la misma.\u00bb (sic).<\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2017\/10\/OFICIO-ENERO-02-DE-2015-DIAN-ANULACION-DE-FACTURAS-DE-VENTAS.pdf\" target=\"_blank\" rel=\"noopener\">Para ver oficio DIAN, dar click aqu\u00ed:<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>OFICIO DIAN 0561 DE ABRIL 24 DE 2015 &nbsp; \u00bfEs posible anular una factura y elaborar otra posterior, sobre una misma operaci\u00f3n ? RESPUESTA Igualmente ha considerado el despacho que&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":10125,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454,458,1],"tags":[],"class_list":["post-10115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-ultimas","category-uncategorized"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Manipulaci\u00f3n facturaci\u00f3n de ventas - Oficio DIAN - Contadores P\u00fablicos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/contadoreshoy.com\/?p=10115\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Manipulaci\u00f3n facturaci\u00f3n de ventas - Oficio DIAN - Contadores P\u00fablicos\" \/>\n<meta property=\"og:description\" content=\"OFICIO DIAN 0561 DE ABRIL 24 DE 2015 &nbsp; \u00bfEs posible anular una factura y elaborar otra posterior, sobre una misma operaci\u00f3n ? 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