Ecuador: Qué Necesitas Saber Sobre Órdenes De Compra

Last Updated: 12 August 2019
Article by María I. Torres

El proceso de compra, sobre todo en empresas grandes, se ha convertido en un proceso complejo, en el que es necesario dar respuestas específicas en el menor tiempo posible y que estén legalmente respaldadas. Es usual requerir un contrato para cada transacción, pero esto retrasa los procesos de compra. Las órdenes de compra utilizadas de manera efectiva pueden contribuir a un negocio más dinámico y al ahorro de tiempo y dinero.

¿Pero qué es una orden de compra?

Una orden de compra es un documento que envía un comprador a un vendedor donde se precisa el alcance y detalles de los servicios o productos requeridos y aceptados por las partes. Generalmente, se utilizan formularios o documentos preestablecidos, para precisar mejor datos y referencias. Suelen llevar impreso el título de «Orden de Compra".

El valor legal de una orden de compra

Cuando un comprador genera una orden de compra aceptando formalmente una oferta o propuesta del vendedor, se genera un contrato vinculante para las dos partes.

Por esta razón, es importante conocer que la orden de compra protege al comprador y al vendedor, ante cualquier eventualidad o controversia, en función de los términos y condiciones establecidos en la oferta y la orden de compra.

Las órdenes de compra electrónicas

Actualmente muchas empresas empiezan a utilizar órdenes de compra electrónicas, donde todo el proceso se realiza a través de una plataforma, que es un sistema centralizado en el cual los documentos de compra quedan registrados. Este sistema es conveniente, puesto que ahorra tiempo y papeleo.

Para este tipo de transacciones electrónicas es recomendable contar con un Acuerdo de Transacción Electrónica.1

¿Qué debe contener una orden de compra para que sea válida?

Mientras más específica y detallada es la orden de compra más segura será la transacción. Se recomienda que al menos contenga lo siguiente:

  • Identificación de las partes (comprador y vendedor);
  • Detalle de los productos y/o servicios;
  • Cantidad;
  • Precio;
  • Forma de pago;
  • Detalles de entrega (plazo y lugar).

¿Cómo facilitan el negocio las órdenes de compra?

  • Generan menos complicaciones en la negociación de un contrato.
  • Ahorran tiempo a los representantes legales, pues, se ha designado al departamento de compras para que emita este tipo de documentos.
  • Son un excelente mecanismo para mantener un seguimiento adecuado de las transacciones.
  • Permiten tener un mejor control del presupuesto.
  • Con las órdenes de compra electrónicas se ahorra tiempo, papeleo y firmas, además de contar con un registro electrónico de todas las transacciones.
  • Brinda tanto a vendedores como compradores un documento contractual de respaldo con pleno efecto legal.

¿Se debe firmar un contrato después de que ha sido emitida una orden de compra?

No es necesario, ni conveniente. La orden de compra es un contrato de pleno valor. Cuando además de la orden de compra se firma un contrato se están duplicando innecesariamente documentos.

¿Debe contener términos y condiciones contractuales?

La orden de compra puede o no contener términos y condiciones contractuales. Sin embargo, cuando la oferta que ha presentado el vendedor es únicamente económica y no se han pactado términos y condiciones contractuales previos, sí es conveniente incluir por lo menos términos y condiciones básicos en la orden de compra.

No obstante, si se cuenta con una propuesta por parte del vendedor que contiene términos y condiciones contractuales, lo recomendable sería negociar en ese documento las condiciones y no incluir otros en la orden de compra, y evitar tener dos documentos con términos y condiciones distintos.

Cuando se va a iniciar una relación comercial con un nuevo proveedor se recomienda acordar desde el inicio los términos y condiciones que se aplican a todas las transacciones. De tal forma que no sea necesario establecer en cada transacción nuevos términos y condiciones.

¿Qué problemas podrían generar las órdenes de compra?

Las órdenes de compra, incompletas o defectuosas pueden generar conflictos como se ejemplifica en los siguientes casos:

  • El contenido de la orden de compra contradice los términos y condiciones de la oferta o propuesta
  • El documento no es lo suficientemente específico en el contenido básico y no hay claridad en el alcance de la compra
  • Los términos y condiciones de la orden de compra difieren de los de la oferta sin que se haya determinado cuales prevalecen
  • Se utiliza una orden de compra como una carta de adjudicación y se exige posteriormente la firma de un contrato

¿Cuáles son las diferencias entre una orden de compra y una factura?

Son documentos totalmente diferentes. Sin embargo, ambos contienen características e información similar, puesto que, contienen los detalles de la transacción mercantil realizada.

  • La orden de compra es emitida por un comprador y contiene los detalles de su solicitud
  • La factura2 la emite el vendedor e indica todos los detalles de la mercancía o servicio y su pago

María Isabel Torres
Asociada en CorralRosales
mtorres@corralrosales.com

Footnotes

1 Acuerdo de Transacción Electrónica: tiene como finalidad establecer los principios y reglas aplicables para aquellos casos en que las partes contractuales ofrecen o aceptan productos y/o servicios vía electrónica. El recién publicado Código de Comercio regula las transacciones electrónicas, señalando que gozan de plena validez y eficacia (Arts. 238 al 247). Respecto a los contratos el Art. 76 define el Contrato Comercial de Servicios Electrónicos como: "(...) el acuerdo de voluntades entre un prestador y un usuario para la habilitación de un sistema o plataforma electrónica que permita la realización de cualquier actividad, transacción mercantil, financiera o de servicio a ser provistos por el mismo proveedor o un tercero".

2 Factura: comprobante de venta que acredita la transferencia de bienes o servicios. Además, la factura sirve en el derecho tributario para establecer la base imponible de determinados impuestos.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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