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No Sujeto %0U%4      L ^T  D# Y h`" E 0^n   F 0(bT  _Ventas Internas 0U  X" G 0q  L ^T  H#  f`" I 0^n   J 08bT  _Ventas Internas 0U  X" K 0 ^ L 6g  M 0H( Establecimiento Duty free 0U&   ^ O 6g k^ P 6g  e  Q 0$ xm  gContribuyente Ordinario 0U   L R B? ?"6?@`NNN?NU $Contrib. Formal Contrib. No Sujeto %0U%4      L ^T  S# f I`" T 0^n   U 0bT  _Ventas Internas 0U  X" V 0q Z L ^T  W# 6`" X 0^n   Y 0 bT  _Ventas Internas 0U  X" Z 0 ^^ [ 6g  \ 0 Establecimiento Duty free 0U&   ~  6 C"? Y   B   D  ^Formato ManualK ~  6 C"? o%   B  ]L  cFormato Forma LibreK ~  6 C"? D>   B  dr  o Formato Pre-ImpresoK.      s *#f  o Cmo se puede facturar ?    0((pK cMquinas Fiscales   0@,@ P fMquina Registradora    0/p `Punto de Venta    0(4  bImpresora Fiscal  H  0޽h ? ̙33___PPT10i. 0+D=' = @B +7 . 0L0 6.P(    0:     X  0A? X   0jJ Xb   05 4 XR   0 #2   6= t  P02 2   6BS  P01 2  6G n  P03 2  6@KN6 P04 2  6J" P05 2  6Sl  P15 2  6PX^ P07 2  68]eP P08 2  6` v  P06 2  6_k v  P09 2  6i X(  P10 2  6my   P11 2  6rq |  P12 2  6hve .  P13 2  6P{k Z  P14 2  6,U n  P16 2  6t P17 2  6  P18  + 0،  .Modelo Factura Preimpresa o sobre Forma Libre // 3. : P 3 A, H  0޽h ? ̙33___PPT10i. 0+D=' = @B +# A 0L0 ""P+1"(    0      0     X  0A? X  0jJ XR  0+S2  6 > |  P02 2   6j[ P01 2   6K v  P03 2   6@V P04 2   6hK* P05 2   6@gt P15 2  6If P07 2  6x!X P08 2  6q ~  P06 2  6P‰' ~  P09 2  6Ɖ `  P10 2  6<ˉ5   P11 2  6ω-  P12 2  6Ӊ!6  P13 2  6H҉' b  P14 2  6$܉ vt  P16 2  64 P17 2  6x[  P18 X  0A?jm   0 J 5  FACTURA >      X  0A?@m 6  0   Obligatorio& pre-impreso Nros. nicos ( por contribuyente ) y consecutivos Conformado por NN 99 999 999P!    3    @    _   0 &  0Identificador de dos ( 2 ) dgitos numrico & se inicia con el  00 & hasta llegar al  99 <\   N  \ r  0l%  NSecuencial numrico de 8 dgitos & lo cual unido al Identificador, permite generar 10.000 millones de facturas. 0q  f  q rLB   c $D^LB ! c $D& " 3 BCDE Fu@t # 3 BC+DE F++@ X $ 0A?  , Z % 08  Me Numeracin nica y consecutiva por tipo de documento Estructura libre En caso de facturacin no-centralizada y con varios puntos de facturacin es obligatorio implementar el esquema de  series DG  z    f & 04     tObligatorio: pre-impreso (formatos pre-impresos) generado por la aplicacin ( formas libres).1Du @     O X ' 0A?v@ 0 ( 0$,m  # Obligatorio: formato : DD MM AAAA8$ "  $  ) 0+R ' FACTURA ( Contribuyente Formal )2( &  (  * 0/ 5 * FACTURA ( Contribuyente No Sujeto )2+ )  +  + <x5]  FACTURA de EXPORTACIN2    1 0|;P ;l .Modelo Factura Preimpresa o sobre Forma Libre // 3. H  0޽h ? ̙33___PPT10i. 0+D=' = @B +z B 0L0 yqp&G (    0H      0L     X  0A?d< DX  0jJ[2 JXR  0 s2  6AJ P02 2   6v P01 2   64RW P03 2   6@W P04 2   6Uh  P05 2   6_sv P15 2  6dm ` P07 2  6a-Z P08 2  6b} P06 2  6@q;   P09 2  6u b  P10 2  6,zA L  P11 2  6~? d  P12 2  6-8 P13 2  6P3   P14 2  6  t  P16 2  6\ . T P17 2  6xg. P18   0'^  / Nombre o Razn Social, Direccin Fiscal y RIF40 .  0   0t"S % Nombre o Razn Social y Nro. de RIF4& $ &   r  0'  innecesario cuando sea trate de personas naturales que no requieran la factura, a efectos tributarios, en cuyo caso, deber indicarse como la C.I. o Pasaporte ( &      0,  * Nombre o Razn Social y RIF del tercero4+ )  + U ! 0@ @    es necesario cuando se realicen operaciones gravadas con IVA por cuenta de terceros. Debe indicarse que se emite de conformidad con el Art. 10 de la Ley IVA.    # 0   Descripcin de Bien o Servicio. Cantidad (Cuando sea posible en los Servicios ). Precio Unitario Indicacin de rengln exento o exonerado. Sealar en cada rengln la alcuota aplicable.  R  [    uF T'H & FZ" ' s *TD; ( 0TÐT'H UF-3 3 : ) 3 A : D 3 A@m : E 3 A : F 3 A) 0  G 0LȐI  .Modelo Factura Preimpresa o sobre Forma Libre // 3. H  0޽h ? ̙33___PPT10i. 0+D=' = @B + C 0L0 ),(    0(Ր      0ِ     X  0A? X  0jJ XR  0+S2  6lې? |  P02 2   6k[ P01 2   6L v  P03 2   6V P04 2   6L* P05 2   6(ht P15 2  6(Jf P07 2  6"X P08 2  6`r ~  P06 2  6( ~  P09 2  6 `  P10 2  6X 6   P11 2  6`.  P12 2  68"6  P13 2  6D( b  P14 2  6 vt  P16 2  64 P17 2  6"\  P18 !  0%   ] Indicar el monto en moneda extranjera su equivalente en moneda nacional y el tipo de cambio4^ \  ^ X  0A?> YX  0A ?F Y-  08, -  O se refiere a conceptos que carguen o cobren en adicin al sub-total facturado4P N &<   X  0A!? YL  02^3  X se refiere a ajustes ( descuento, bonificacin, anulacin ) negativos a la facturacin4Y W  Y X   0A"?  Yu 4 ! 0p9 *  p se debe establecer por cada tipo de alcuota involucrada en la operacin ,,, la base imponible correspondiente4q o  q  " 0? &  opor cada base imponible determinada se debe indicar el monto del impuesto IVA : ( Base Imponible X Alcuota )pp  p X # 0A#?f Y  $ 00E! [   9 se refiere al total facturado, incluyendo el impuesto. >: 6   : X % 0A$? Y<  & 0K9 c < expresin que debe reflejarse en las copias de la factura @= 9   = uF T'H ) @Z" * s *TD; + 0 ST'H UF-4 3  , 0tWI  .Modelo Factura Preimpresa o sobre Forma Libre // 3. H  0޽h ? ̙33___PPT10i. 0+D=' = @B + D 0L0 #((    0     X  0A? X  0jJ XR  0+S2  6B |  P02 2   6n[ P01 2   6O v  P03 2   6䕑V P04 2   6O* P05 2   6tkt P15 2  6Mf P07 2  6P%X P08 2  6,u ~  P06 2  6+ ~  P09 2  6 `  P10 2  6ط9   P11 2  61  P12 2  6%6  P13 2  6xđ+ b  P14 2  6`ɑ vt  P16 2  6<͑4 P17 2  6 u_  P18 z  <Ցi .  la imprenta autorizada, que imprimi el documento & debe sealar claramente :4V T  V X  0A?z LX  0A?` 4X  0A?6 Y 8  0  lRazn Social y RIF de la Imprenta La nomenclatura y fecha de la Providencia Administrativa que la autoriza. .mk   m p  <ܑq 1   Con la estructura DD MM AAAA4    2   01 <  n definicin de los Nros. Control : desde & hasta.48 6  8 uF T'H # FZ" $ s *TD; % 0T'H UF-6 3  ' 0 P ; .Modelo Factura Preimpresa o sobre Forma Libre // 3.  ( c A  http://www.seniat.gov.ve/seniat/images/venezuela_ahora_es_de_todos3.gif#" `9yH  0޽h ? ̙33___PPT10i. 0+D=' = @B + G 0L0 &(    0      0     X  0A%? X  0jJ 2   6  P04 2   6 +% P01 2   6  .  P03 2   6" P02 2   6jL P05 2  6C P  P06 2  6P (  P07 2  6\#y   P08 2  6'q |  P09 2  6,  p  P10 2  60M^ P11   0|4    _Tipos de Mquinas   0x@ 8  5Mquina Registradora Punto de venta Impresora Fiscal 6}6 5 uF T'H  FZ"  s *TD;  0BT'H UF-8 3 2  6;m   P13 2  6EvL P12   6O p H  >    <RV C  Q( E )  # <4W @ j  ^Valor Tributario :  $ 0L[F  P SLa factura emitida por una Mquina Fiscal dar derecho a crdito fiscal o al desembolso, cuando adems de cumplir con los requisitos descritos, la mquina sea capaz de captura el nombre o razn social y RIF del comprador del bien o receptor del servicio. }  : % 3 A)  & 0aIP ; sModelo Factura Mquina Fiscal 3 H  0޽h ? ̙33___PPT10i. 0+D=' = @B +  I 0L0  ~ P  (    0p }    p  c rvd @ ?"6@ NNN?N% ~ Factura Emitida en el Extranjero.! (  ! u  0L 6 Z F>6___PPT9 1Fecha de emisin y monto total de la operacin. J2/(1  |B  T D1?s  0  F>6___PPT9 /Descripcin, cantidad o monto de la operacin. J0.(/    0x ) -JF>6___PPT9 @Nombre completo o razn social y RIF del adquirente o receptor. JA?(@  \   0$ vF>6___PPT9 Traduccin al castellano. J(  `F /     2+p   C @A(gnome-mime-document/     3 BdCjDEF"g jdjdT@`Z ( b   xA6g Diagonal hacia abajo anchaj ( |  c A  http://www.seniat.gov.ve/seniat/images/venezuela_ahora_es_de_todos3.gif#" `gyH  0޽h ? ̙33___PPT10i. 0+D=' = @B +v H 0L0 uu0]bju(    0      0 ]'   8  c vd @ ?"6@ NNN?N \  F J  0ԡ D<4___PPT9 Excepciones: H    c Xvd @ ?"6@ NNN?N!Je  1Las Mquinas Fiscales no sean capaces de imprimir la identificacin y RIF del Contribuyente Ordinario de IVA. Las Mquinas Fiscales no sean capaces de imprimir la identificacin y RIF del comprador, cuando se requiera a efectos tributarios. 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En caso de cambio de identificacin o domicilio, pueden utilizarse slo por 30 das o hasta agotar la existencia, lo que ocurra primero. En caso de revocatoria de la imprenta, podrn ser utilizados vlidamente hasta ltimo da el sexto mes o hasta agotar la existencia, lo que ocurra primero.QQ(+  Xb  0j^b  6Z&2s  0P , yF>6___PPT9  1 hoja ^F (   {  0֥ "JD<4___PPT9 3 Formatos de facturas y documentos. 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(Aplicable a Facturas Mquinas Fiscales) No puede contratarse una imprenta con la cual se tenga vinculacin. b:(   E UU{  0HH xD<4___PPT9 3 Formatos de facturas y documentos. Formas Libres.N4F2 2 H  0޽h ? ̙33___PPT10i. 0+D=' = @B + O 0L0     (    0 R m      0V '   m  c 4Xvd @ ?"6@ NNN?NMA { ,( 8X  c avd @ ?"6@ NNN?N Disposiciones ComunesB $    |B  T D1?]']`F /    @M Yp  C @A(gnome-mime-document/     3 BdCjDEF"g jdjdT@`Z ( b   xA6g Diagonal hacia abajo anchaj ( |  0m m  D<4___PPT9 g Pueden diseados segn las necesidades del cliente. El SENIAT podr colocar modelos en su Portal. <hFgf l  0Ln "D<4___PPT9 $ Formatos de facturas y documentos. N%F# # /  0܀  <D<4___PPT9  Tendr valor probatorio las certificaciones de las copias en caso de prdida del original por causa no imputable al receptor. (Aplicable a Facturas Mquinas Fiscales) rF(0  H  0޽h ? ̙33___PPT10i. 0+D=' = @B +=H \ 0L0 | 6B V( { _o.0    ?| 6D |(  _o.0    @| 6K (  _o.0    A| 6HP (  _o.0    B| 6XU (  _o.0    C| 6R ( ; _o.0    D| 6X <( ` _o.0    E| 6Hc d(  _o.0   ` F| 0A? jN qh +  G| qh + H H| C 1qh + B I| 6?1?"0?@NNN?Nh  BB J| 3 1 i T   K|# |   L| 6h . _o.0    M| 6n1U _o.0    N| 6rY} _o.0    O| 6w _o.0    P| 6(u _o.0    Q| 6x{ _o.0    R| 6̅ _o.0    S| 6<9 _o.0    T| 6<<` _o.0    U| 6c _o.0   T  (  V|#  #  W| 6 ( , _o.0    X| 6 /( S _o.0    Y| 68 V( { _o.0    Z| 6 |(  _o.0    [| 6Ԥ (  _o.0    \| 6( (  _o.0    ]| 6 (  _o.0    ^| 6 ( ; _o.0    _| 6x <( ` _o.0    `| 6 d(  _o.0   ` a| 0A?  b| 00ũ C'YF D<4___PPT9 YLos contribuyentes que optaron por conservar copias en medios magnticos, tienen hasta el 30/06/2007, para ajustarse a la Providencia 0421, debiendo conservar aquellas generadas o que generen durante los 90 das. 8   c| 0ͩ ) U,D<4___PPT9 4Las autorizaciones para autoemitir facturas, sern revisadas dentro del plazo de un ao contado a partir de la entrada en vigencia de la Providencia. 8.  t   d| c A  http://www.seniat.gov.ve/seniat/images/venezuela_ahora_es_de_todos3.gif#" `9H | 0޽h ? ̙33___PPT10i. 0+D=' = @B +F$ V 0L0 E#=#0%%L"(  L L 00ީ     L 0     @ L 0h jImprentas: Sociedad Mercantil cuya actividad principal sea la elaboracin de facturas y dems documentos. 0k}i j x L s *Dsf'2 & Procedimiento Autorizatorio Imprentas,'& &  L 01 sPresentar Solicitud}  x` L C 8A, gnome-mime-text``  L <H2-9  M400    L 0 p  fAnexos}  x`  L c $A- ?? g F F  (    L  g|  L 6 q   bADUANA,0 f    L BCDEFfEEC;6.("   $*05=CQV^dio u{"(.6;CCJPV]cimrv{zu~oid^VQC=50*~$zvrmi c ]VPJCC@` G   L BCDEFffEEC;3.("  "(/5;COV\dio u{~"(.3;CBHPU[aglp~v{zu|oid\VOC;5/(|"zvplg a[UPHBC@` (   L BCDEF5%EEC;3.("  "(/5;COV\dio u{~"(.3;CBHPU[aglp~v{zu|oid\VOC;5/(|"zvplg a[UPHBC@ (   L 6 1   xDivisin Fiscalizacin20   ^R L 6S   L 0hYqQ # .30 das para autorizar o negar la Autorizacin/}/ . x L B@!? ?"6?@`NNN?N z .  _ 5 - Relacin de inventario de maquinaria y equipos, descripcin de los equipos tecnolgicos*`} X _ :bX L 0A.?` _ L 0,  *1  Acta Constitutiva}  xt L C LA/4gnome-mime-text-x-copying% " ]  L <6`  32(  L 0: ^2  Documento que demuestre capital Min. 300 UT0}0 / x L 0C S  * 3  Documento (notariado o registrado) que acredite propiedad o arrendamiento del inmueble*^} Y ] xt L C LA/4gnome-mime-text-x-copying%  ] 0 L 0O=  |4  Licencia de actividad econmica, expedida por la Alcalda.?}? >  L <S   @2<"(o L BX? ?"6?@`NNN?N   I6 - Declaracin jurada de no estar incurso en causales de inhabilitacin.J}J I r66:bu L Bk? ?"6?@`NNN?N z 6 S7 - Disponer de equipos informticos con las caractersticas que seale el SENIAT.T}T S -Uv0t L C LA/4gnome-mime-text-x-copyingF  ~ Z  L Bv? ?"6?@`NNN?N9 Fc 08 - Disponer de direccin de correo electrnico.(1}/  0 :b !L <Hy9  3-x "L C PA08gis-computer_glenn_rolla_01 H T #L C ,A1arrow08_2S & X $L C 0A2j0303571[1]Gj |B %L T D1?/'/H L 0޽h ? ̙33___PPT10i. 0+D=' = @B +  0L0  .o(    04 /q R  m  c 䅪vd @ ?"6@ NNN?N  { ,( 8X   08Z UArt. 34   0̔~[ D1 - Alguno de los socios, directores, gerentes o administradores ...E}ED xF  0   Sea cnyuge o pariente 4to. grado de consanguinidad o 2do. de afinidad, con alguna Imprenta a la cual se le haya revocado la autorizacin.}   xI  0D) Dp 2 - La Imprenta solicitante se encuentre omisa en la presentacin de declaraciones de los tributos a Los que se encuentre sujeta.}  QQ  0([ 93 - Se incumpla los requisitos exigidos en la solicitud. (:}89 xX  C 0A2j0303571[1]]Z  0쾪' 2Participen en dos o mas empresas del ramo Imprenta3}3 2 xXR  0 X  C 0A2j0303571[1]Z   0x̪~ J _Hayan participado en el pasado a alguna Imprenta a la cual se le haya revocado la autorizacin.`}`  ` xt ! C LA/4gnome-mime-text-x-copyingF $r " TB # c $D$rTB $B c $D"rc % 0ت  Sea cnyuge o pariente dentro el 2do. grado de consanguinidad o 1ro. de afinidad, con funcionarios que ocupen cargos de directivos o de confianza en el SENIAT.}  x & <h2 l  4 ( ' 0٪f~  2Sea empleado o funcionario al servicio del Estado.3}3  3 x ( <( 8 (338 ) 0p   vEstuviera incurso en la comisin de delito contar el patrimonio pblico o delitos de naturaleza aduanera o tributaria.w}w v x * <D h  8 (33` , c $A- s??E H  s - <  -MOTIVOS DE NEGATIVA DE AUTORIZACIN IMPRENTAS,.- .  . c A  http://www.seniat.gov.ve/seniat/images/venezuela_ahora_es_de_todos3.gif#" `<LH  0޽h ? ̙33___PPT10i. 0+D=' = @B + 4 0L0 xp(    0  /q R  m  c vd @ ?"6@ NNN?N  { ,( 8X9  0  P  c3. Se hubieren elaborado documentos incumpliendo las disposiciones del ley IVA y en la Providencia 6cX}0P}d d 00  0x* R 81. Se hubieren presentado documentos o informacin falsa 9P}9 9  xr00  00,5 r  ,2. No mantenga el mnimo de capital exigido -P}- -  xr00b . 05   5. Incumplir con el deber de informar peridicamente sobre la totalidad de los documentos a sus clientes durante 2 periodos o ms en el lapso de un ao"X}  00# / 0<@ ]  a4. se hubieren elaborado dos (2) o ms originales para un mismo documento y para el mismo emisor"bX}b b 005 n 04J , a8. No se hubieren presentado dos 2 o ms declaraciones de impuesto, consecutivas o no en el ao4bX} ^ b 00B  0]   6. Algunos de los socios, directores, gerentes o administradores... estn incurso en algunas de las causales de inhabilitacin"X}  00  0D_ Y  B7. Omita informar modificaciones en la composicin de la sociedad CP}C C 00  <dixg ~ MOTIVOS DE REVOCATORIA IMPRENTAS.!  ! t  C LA/4gnome-mime-text-x-copyingnF $r  @TB  c $D$rTB B c $D"rH  0޽h ? ̙33___PPT10i. 0+D=' = @B +Ku  0L0 JtBt *s(  (  ( 0s     ( 0Dv /q R  m ( c wvd @ ?"6@ NNN?N  { ,( 8X ( 0T{    S "  D ( 0`C VEn caso de agotarse los dgitos disponibles : 99  99.999.999 la imprenta deber notificar al SENIAT, que los Nro. de Control se han inicializado de nuevo : 00 - 00000001 2P}0P} &n  ;  x00A ( 0|y g Las facturas y dems documentos deben contener fielmente los datos del certificado de inscripcin RIF.8hP} e  h  x00:F q  ( z(}jN qh +  (  F H ( C 1qh + B ( 6?1?"0?@NNN?Nh  BB ( 3 1 i T   (# |   ( 64 . _o.0     ( 61U _o.0    !( 6Y} _o.0    "( 6< _o.0    #( 6 _o.0    $( 6( _o.0    %( 6 _o.0    &( 69 _o.0    '( 6x²<` _o.0    (( 6Ʋc _o.0   T  (  )(#  #  *( 60˲ ( , _o.0    +( 6в /( S _o.0    ,( 6ղ V( { _o.0    -( 6Ӳ |(  _o.0    .( 6p߲ (  _o.0    /( 6\ (  _o.0    0( 6 (  _o.0    1( 6 ( ; _o.0    2( 6 <( ` _o.0    3( 6X d(  _o.0   ` 4( 0A? jN qh +  5(  o H 6( C 1qh + B 7( 6?1?"0?@NNN?Nh  BB 8( 3 1 i T   9(# |   :( 6 . _o.0    ;( 6T1U _o.0    <( 6 Y} _o.0    =( 6 _o.0    >( 6t _o.0    ?( 6  _o.0    @( 6` _o.0    A( 60 9 _o.0    B( 6$<` _o.0    C( 6t)c _o.0   T  (  D(#  #  E( 6|. 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̙33___PPT10i. 0+D=' = @B +/  0L0 ..@ !98.(  8 8 0|     8 0P /q R  m 8 c ,vd @ ?"6@ NNN?N  { ,( 8X 8 0̂    S "   8 0P    S "    8 08    S "  L 8 0Ė  xNo puede ella misma elaborar su facturacin y dems documento debe contratar los servicios de otra Imprenta Autorizada. 2yP}w y  x00/ 8 0z7wd a La Imprenta debe llevar un registro ( automatizado ) de los trabajos realizados a sus clientes :,bP}a b  x00X 8 0A;?F 8 0ܪ  p  x La Imprenta debe remitir al SENIAT dentro de los diez ( 10 ) das continuos siguientes a la finalizacin de cada mes. ,yP}x y  x00x 8 C PA08gis-computer_glenn_rolla_01   L K H  8#  &U T  8 c $X99?K H (  !8 BC3DEF44sdVG;0$   !%)/2&6.:5>=BGFPG\KZINOEU=[5b0h,p*w((*,27?IR^k{ )9J[l  '<Qh {   $.(=*^/1311/,*)$< M_p$6Oh  "&'))+)D]tytnf^WOIF@<60-'! |uoia^XTNtLcIPGRGL?H7@09*/$$  qZE2  nY>%   &*,& kXC,"&*s.j3`7W=OCOC>?,=9 7533335j9P=7A G NVZ`cgmqw|jl@`? 2  "8  BC3DEF5%44sdVG;0$   !%)/2&6.:5>=BGFPG\KZINOEU=[5b0h,p*w((*,27?IR^k{ )9J[l  '<Qh {   $.(=*^/1311/,*)$< M_p$6Oh  "&'))+)D]tytnf^WOIF@<60-'! |uoia^XTNtLcIPGRGL?H7@09*/$$  qZE2  nY>%   &*,& kXC,"&*s.j3`7W=OCOC>?,=9 7533335j9P=7A G NVZ`cgmqw|il@? 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̙33___PPT10i. 0+D=' = @B +  0L0   0(  0 0 0% /q R  m 0 c |'vd @ ?"6@ NNN?N  { ,( 8X 0 0|+   S "   0 03      0 0܏  |Sujetos Obligados:   x U z {x 0 c 8vd @ ?"6@ NNN?Ne Usuarios Mquinas Fiscales0$$  J 0 C "A' ppls|B 0 T D1?/'/Q 0 0D ]&F>6___PPT9 Contribuyente Ordinario de IVA.8   j 0 0L m&F>6___PPT9 Duty Free Shops.8<      0 0dV }&F>6___PPT9 bSujetos no calificados como Contribuyentes Ordinarios de IVA con operaciones superiores a 1500 UT.8cbb  X 0 C 0A4bs00979_[1]6 D4  0 0[  j)  v Condiciones:    x U z { 0 0f 6 < F>6___PPT9 SRealizar conjuntamente o separadamente las actividades sealadas en el artculo 76.8TSS   0 0n  &IF>6___PPT9 xEl nmero de operaciones con consumidores finales, debe ser superior a las realizadas con contribuyentes ordinarios IVA.8yxx  H 0 0޽h ? ̙33___PPT10i. 0+D=' = @B +h Q 0L0 g_ $ (  $ $ 0y /q R  m $ c |vd @ ?"6@ NNN?N  { ,( 8X $ 0   S "   $ 0     $ c vd @ ?"6@ NNN?N< )Deberes de los Usuarios Mquinas Fiscales0*)  )  |B  $ T D1?/'/  $ 0 2F>6___PPT9 Prever la utilizacin de un medio manual o mecnico, en caso de imposibilidad de imprimir datos y RIF del comprador o averas.8    $ 0  F>6___PPT9 ZInformar al distribuidor o al centro de servicio la desincorporacin de la mquina fiscal.8[ZZ  ~ $ 0 S F F>6___PPT9 LContratar la reparacin exclusivamente con centros de servicios autorizados.8MLL   $ 0$ s  F>6___PPT9 ZConservar en el local y en buen estado, el Libro de Control de Reparacin y Mantenimiento.8[ZZ  t $ C LA/4gnome-mime-text-x-copying_s $ 0쳽 f F>6___PPT9 AModificar las alcuotas impositivas, en caso de reformas legales.8BAA  H $ 0޽h ? 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Aumentar el control sobre la imprentas y expendedores de Mquinas Fiscales. Procurar la emisin efectiva de la factura, la cual constituye un instrumento esencial en la ejecucin del Plan Evasin Cero. "Contribuyentes Ordinarios de IVA.vContribuyentes Formales que efecten las operaciones especificadas en el artculo 11 de la Providencia. MManual o Mecnico, utilizando formatos elaborados por Imprentas Autorizadas.f- El SENIAT podr autorizar medios distintos de emisin, a favor de contribuyentes ordinarios del IVADiapositiva 8Diapositiva 9Diapositiva 10Diapositiva 11   Diapositiva 15 +Nombre completo o razn social del emisor.?No Utilizacin simultnea de ms de un medio de facturacin.  Diapositiva 20Diapositiva 21G Las facturas y dems documentos deben contener desde la imprenta: Restricciones: Restricciones: Flexibilidades:   Diapositiva 28Diapositiva 29      Diapositiva 36Diapositiva 37 Fuentes usadasPlantilla de diseoServidores OLE incrustadosTtulos de diapositiva% 8@ _PID_HLINKSAtE:\PROVIDENCIAIVA07_1677.pdf+_F Antonio CarpentieriAntonio Carpentieri  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijlmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~                          ! 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