A systemic and periodic control system for the issuance of vouchers has been established for persons registered with VAT, through which it will be determined whether they continue to issue invoice A or must issue invoice M.
In this order, we indicate that the control parameters are given by the amounts of billing and declared personnel, bank accreditations, registrable assets, declared tax payments, SIPER qualification, lack of presentation of determinative sworn statements , the lack of presentation of the informational system of purchases and sales, the inconsistencies between debit and tax credit, among others.
When the AFIP detects inconsistencies between the amounts invoiced and the technical-economic capacity to perform the rendering of services and / or the sale of goods or irregularities or breaches linked to fiscal obligations, it may authorize the issuance of only M. invoices. The result of such control will be communicated through the AFIP website, the system of authorization of printing and issuance of vouchers, entering with tax code, and electronic tax domicile.
Likewise, it will be possible to consult the reasons why the Treasury authorizes to issue only “M” vouchers in the “Enabling vouchers” service, entering with tax code, and also the taxpayer can express their disagreement within the “Disconformity” option.
We point out that when the taxpayer has “A” printed vouchers and the AFIP, after the check, authorizes to issue only “M” vouchers, regardless of whether the CAI of the printed “A” vouchers remains valid, it must be rendered useless by placing in them the legend “CANCELED”.
Finally, we emphasize that these provisions are applicable from 1/10/2017.