Uruguay: Factura Electrónica: propuesta para que sea título ejecutivo directo

Last Updated: 24 August 2017
Article by Karen Elorza Gutierrez

Dentro de las varias modificaciones normativas que propone el proyecto de Rendición de Cuentas correspondiente al ejercicio 2016, se incluye la modificación del artículo 353 de nuestro Código General del Proceso, el cual regula el elenco de documentos que pueden ser sometidos a un proceso ejecutivo para el caso de que exista un incumplimiento respecto de los mismos, por lo que en el presente analizaremos a su respecto.

Previo a analizar la propuesta establecida en el proyecto, corresponde centrarnos en analizar que es la factura, cuál es su importancia en la operación de intercambio de mercadería así como las modificaciones que se generaron a su respecto en cuanto al sistema de facturación y que hoy llevan a tener que replantear los requisitos procesales para el requerimiento de su cumplimiento.

Los especialistas han definido a la factura como el "documento a través del cual el comerciante que vende, instrumenta la rendición de cuentas correspondiente al contrato de compraventa comercial". En tanto rendición de cuentas, significa que en dicho documento se establece un detalle del bien adquirido (cuando se trata de venta de mercadería) y el precio correspondiente al mismo, pudiendo incluso contener alguna referencia al plazo de pago en caso de que este no sea contado.

Ante esto debemos preguntarnos ¿qué garantías y herramientas existen para el vendedor cuando la venta fue a crédito y el comprador no paga? Al respecto, e independientemente de las gestiones extrajudiciales o intimaciones que pudieran hacerse por el acreedor de la factura, nuestro Código General del Proceso, tiene regulado una solución específica para perseguir a nivel judicial el cobro de las facturas por venta de mercaderías, en forma más ágil que en un proceso común y permitiendo la traba de un embargo inicial respecto del deudor. Sin embargo para poner en marcha dicha solución, se requiere que estas facturas de mercaderías estén debidamente conformadas, por tanto firmadas por el deudor o su representante y la firma este reconocida o bien haya sido dada por reconocida o en su caso fuera certificada por Escribano Público.

Ahora bien, ante este requerimiento surge la incertidumbre de como compatibilizar su cumplimiento con el de la exigencia del gobierno de que las empresas se incorporen al régimen de documentación de operaciones comerciales mediante Comprobantes Fiscales Electrónicos (CFE).

La Ley 18.600, promulgada el 21 de setiembre del año 2009, fue la primera regulación respecto de los Comprobantes Fiscales Electrónicos y la firma electrónica.En cuanto a los documentos electrónicos y su validez legal, elartículo 4 de dicho cuerpo normativo establece que "los documentos electrónicos satisfacen el requerimiento de escritura y tendrán el mismovalor y efectos jurídicos que los documentos escritos, salvo lasexcepciones legalmente consagradas".Por su parte respecto de la firma electrónica avanzada, el artículo 6 de la ley 18.600, le reconoce "idéntica validez y eficacia que la firma autógrafa consignada en documento público o en documento privado con firmas certificadas en soporte papel".

Esta firma electrónica se define como avanzada ya que tal como establece el artículo 2 de la citada ley, debe de cumplirse con todos los siguientes requisitos: (1) requerir información de exclusivo conocimiento del firmante, permitiendo su identificación unívoca;(2)ser creada por medios que el firmante pueda mantener bajo su exclusivo control; (3)ser susceptible de verificación por terceros;(4) estar vinculada a un documento electrónico de tal modo que cualquier alteración subsiguiente en el mismo sea detectable; y (5) haber sido creada utilizando un dispositivo de creación de firma técnicamente seguro y confiable y estar basada en un certificado reconocido válido al momento de la firma.Ante lo expuesto, entonces resulta que sin perjuicio de que la normativa aplicable a la firma electrónica y los Comprobantes Fiscales Electrónicos regula expresamente su validez y valor probatorio, no modifican lo expuesto por nuestro Código General del Proceso, por lo que para dar cumplimiento en forma exacta a lo dispuesto normativamente se debería imprimir la factura electrónica y someter a su firma, extremo que no es el ideal y que colide con la implementación de esta modalidad.Por tanto, la propuesta de ajuste que incorpora el proyecto de la ley de rendición de cuentas es una medida interesante para así no disminuir las garantías y derechos de aquellos adheridos a este nuevo sistema de intercambio de Comprobantes Fiscales Electrónicos. Así el artículo 28 del proyecto inicial propone sustituir los numerales 3) y 5) del artículo 353 del Código General del Proceso, incorporando dentro del elenco, los: "instrumentos privados suscriptos por el obligado o por su representante, reconocidos o dados por reconocidos ante el tribunal competente de acuerdo por el artículo 173 y numeral 4 del artículo 309, o firmados o con su firma ratificada ante escribano público que certifique la autenticidad de las mismas o hubieran sido firmados con firma electrónica avanzada de acuerdo a lo dispuesto por Ley Nº 18.600, de 21 de setiembre de 2009" y "Las facturas de venta de mercaderías, siempre que ellas se encuentren suscritas por el obligado o su representante y la firma se encuentre reconocida o haya sido dada por reconocida o certificada conforme con lo dispuesto en el numeral 3 de este artículo. Se incluye en este numeral la factura electrónica por venta de mercaderías, si estuviere firmada electrónicamente o el remito correspondiente"Con estas modificaciones, se actualizaría el ordenamiento jurídico al reconocer e incorporar en forma integral los nuevos instrumentos de documentación comercial y no quedando dudas respecto de la admisibilidad de los mismos, los cual permite a todos los operadores comerciales por igual, ya sea estén o no adheridos al nuevo sistema de gobierno electrónico, contar con las mismas garantías y herramientas.

Sin perjuicio de que aun debemos esperar la suerte del proyecto, no podemos desconocer la importancia de que este punto quede regularizado a la brevedad para darle certeza y seguridad a las operaciones comerciales.

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