{"id":3818,"date":"2018-09-03T11:27:53","date_gmt":"2018-09-03T11:27:53","guid":{"rendered":"https:\/\/www.contem.es\/?p=3818"},"modified":"2021-03-19T10:38:15","modified_gmt":"2021-03-19T10:38:15","slug":"obligacion-facturar-servicios-por-internet","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/obligacion-facturar-servicios-por-internet\/","title":{"rendered":"Obligaci\u00f3n facturar servicios por internet"},"content":{"rendered":"<p><strong>Una sociedad ofrece servicios por internet a destinatarios que son personas f\u00edsicas residentes en cualquier parte del mundo. \u00bfDebe emitir factura por los servicios prestados? \u00bfTiene la posibilidad de realizar un \u00fanico asiento resumen mensual?<\/strong><\/p>\n<p>La sociedad est\u00e1 obligada a expedir factura por los servicios citados, cualquiera que sea el lugar en el que se entiendan localizados, pudiendo emitir una factura simplificada siempre que el importe de aquellos no exceda de 400 euros.<\/p>\n<p>Ser\u00e1 v\u00e1lida la realizaci\u00f3n de un <strong>asiento resumen<\/strong> en el libro registro de facturas expedidas, siempre que <strong>las facturas se hayan expedido en la misma fecha<\/strong>, no sea preceptiva la identificaci\u00f3n del destinatario y el devengo de las operaciones documentadas se haya producido dentro de un mismo mes natural.<\/p>\n<p>En el caso de que <strong>el destinatario no sea empresario o profesional<\/strong>, las facturas deber\u00e1n ser expedidas en el momento de realizarse la operaci\u00f3n, y dado que el asiento resumen en el libro registro de facturas expedidas permitir\u00e1 agrupar las expedidas en la misma fecha, cumpliendo los requisitos mencionados, la sociedad podr\u00e1 realizar un <strong>asiento resumen diario<\/strong>.<\/p>\n<p><strong>Si el destinatario es un empresario o profesional actuando como tal<\/strong>, el plazo para la expedici\u00f3n de las facturas ser\u00e1 hasta el d\u00eda 16 del mes siguiente a aqu\u00e9l en que se haya producido el devengo de la operaci\u00f3n, siendo posible agrupar las facturas emitidas en una misma fecha, en un <strong>asiento resumen diario<\/strong>, cumpliendo los dem\u00e1s requisitos, siempre que el devengo de las operaciones que documentan se haya producido dentro de un mismo mes natural.<\/p>\n<p>En el caso de que la sociedad aplique el Suministro Inmediato de Informaci\u00f3n (SII), ser\u00e1 tambi\u00e9n v\u00e1lida la realizaci\u00f3n de un asiento resumen en el libro registro de facturas expedidas, siempre que las facturas <strong>se hayan expedido en la misma fecha<\/strong> y se cumplan los requisitos anteriormente se\u00f1alados.<\/p>\n<pre>Font AEAT<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Una sociedad ofrece servicios por internet a destinatarios que son personas f&iacute;sicas residentes en cualquier parte del mundo. &iquest;Debe emitir factura por los servicios prestados? &iquest;Tiene la posibilidad de realizar un &uacute;nico asiento resumen mensual? La sociedad est&aacute; obligada a expedir factura por los servicios citados, cualquiera que sea el lugar en el que se [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66,69,70,72,73,77],"tags":[],"class_list":["post-3818","post","type-post","status-publish","format-standard","hentry","category-autonomos","category-emprendedores","category-entidades","category-fiscal-es","category-grandes-empresas","category-pymes-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Obligaci\u00f3n facturar servicios por internet | Contem Assessors<\/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:\/\/www.contem.es\/es\/obligacion-facturar-servicios-por-internet\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligaci\u00f3n facturar servicios por internet | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Una sociedad ofrece servicios por internet a destinatarios que son personas f&iacute;sicas residentes en cualquier parte del mundo. &iquest;Debe emitir factura por los servicios prestados? &iquest;Tiene la posibilidad de realizar un &uacute;nico asiento resumen mensual? La sociedad est&aacute; obligada a expedir factura por los servicios citados, cualquiera que sea el lugar en el que se [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/obligacion-facturar-servicios-por-internet\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-03T11:27:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-19T10:38:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"Myriam Lopez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Myriam Lopez\" \/>\n\t<meta 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