Fabricantes, productores artesanales e importadores de bebidas alcohólicas ya no son agentes de percepción del IVA

AuthorARAQUEREYNA

¿Qué implica la derogación de la Providencia 18?

La principal consecuencia es que los Fabricantes, Productores Artesanales e Importadores de Bebidas Alcohólicas ya no son agentes de percepción del IVA, lo cual los libera de cumplir con los deberes que legalmente les correspondía al ser agentes de percepción, es decir, ya no deben:

  1. Percibir el cien por ciento (100%) del IVA al momento de la emisión de las facturas guías o facturas de venta, por la venta de sus productos.

  2. Registrar en sus libros de ventas los montos...

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