MinComercio modifica disposiciones sobre circulación de la factura electrónica como título valor

MinComercio modifica disposiciones sobre circulación de la factura electrónica como título valor

A través del Decreto 1154 de 2020 el Ministerio de Comercio, Industria y Turismo introdujo modificaciones al capítulo 53 del título 2 de la parte 2 del libro 2 del Decreto 1074 de 2015, en lo tocante  a la circulación de la factura electrónica de venta como titulo valor.

Dentro de los aspectos más relevantes de la reglamentación se destaca:

Ámbito de aplicación

El capítulo en comento será aplicable a las facturas electrónicas de venta como título valor, que sean registradas en el RADIAN y que tengan vocación de circulación, y a todos los sujetos involucrados o relacionados con la misma.

Recuérdese que el RADIAN es el Registro de factura electrónica de venta considerada título valor.

Factura electrónica de venta como título valor

A la luz del catálogo de definiciones contenidas en el citado decreto, la factura electrónica de venta como título valor

Es un título valor en mensaje de datos, expedido por el emisor o facturador electrónico, que evidencia una transacción de compraventa de un bien o prestación de un servicio, entregada y aceptada, tácita o expresamente, por el adquirente/deudor/aceptante, y que cumple con los requisitos establecidos en el Código de Comercio y en el Estatuto Tributario, y las normas que los reglamenten, modifiquen, adicionen o sustituyan.

Tenedor legítimo de la factura electrónica de venta como título valor

Se considera tenedor legítimo al emisor o a quien tenga el derecho sobre la factura electrónica de venta como título valor, conforme a su ley de circulación, siempre que así esté registrado en el RADIAN.

Aceptación de la factura electrónica de venta como título valor

Atendiendo a lo indicado en los artículos 772, 773 Y 774 del Código de Comercio, la .factura ,electrónica. de venta como .título ,valor, una vez .recibida, .se entiende irrevocablemente aceptada por el adquirente/deudor/aceptante en los siguientes casos:

  1. Aceptación expresa: Cuando, por medios electrónicos, acepte de manera expresa el contenido de ésta, dentro de los tres (3) días hábiles siguientes al ‘recibo de la mercancía o del servicio.
  2. Aceptación tácita: Cuando no reclamare al emisor en contra de su contenido, dentro de los tres (3) días hábiles siguientes a la fecha de recepción de la mercancía o del servicio. El reclamo se hará por escrito en documento electrónico.

Circulación de la factura electrónica de venta como título valor

La circulación de la factura electrónica de venta como título valor se hará según la voluntad del emisor o del tenedor legítimo, a través del endoso electrónico, ya sea en propiedad (con responsabilidad o sin responsabilidad), en procuración o en garantía, según corresponda.

La factura electrónica de venta como título valor sólo podrá circular una vez haya sido aceptada, expresa o tácitamente, por el adquirente/deudor/aceptante.

Reglas particulares de los sistemas de negociación electrónica

Pago de la factura electrónica de venta como título valor

Si la factura es pagada en su integridad el adquirente/deudor/aceptante deberá registrar inmediatamente la ocurrencia de dicho evento en el RADIAN.

Si el pago es parcial, el tenedor legítimo es quien deberá registrarlo especificando el monto recibido y la factura conservará su eficacia por la parte no pagada.

El tenedor legítimo podrá registrar en el RADIAN los pagos totales en los casos en que el adquirente/deudor/aceptante no lo haga. Igual derecho tendrá el adquirente/deudor/aceptante respecto de los pagos parciales.

Consulte aquí el documento: DECRETO 1154 DEL 20 DE AGOSTO DE 2020

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