Saber hacer una factura es clave para cualquier autónomo y empresa. Es una de las tareas que más veces vas a repetir, por lo menos si quieres cobrar y no quieres tener problemas con tus proveedores.
¿Y cómo se hace una factura? Lo primero que debes saber es que existen diferentes formatos para crear una factura. Puedes hacerla en Word, en Excel o con un programa de facturación que se encargue de todo, incluido su envío por email. El formato en el que normalmente se envía es PDF.
A partir de ahí, las claves para hacer una factura pasan por tener muy claros los elementos que deben contener y cómo calcular el IVA, la retención de IRPF y el importe total. Estos son los 10 componentes que no pueden faltar en una factura.
Datos fiscales de tu empresa
En la cabecera de factura deben aparecer siempre los datos del emisor, que puedes completar con el logotipo.
Esta información fiscal de tu negocio incluirá:
- La razón social empresa o nombre y apellido si eres autónomo.
- El NIF o DNI si eres autónomo.
- La dirección completa
Si lo deseas, puedes ampliarlo con información de contacto o puedes ponerla al final del documento, que es más recomendable.
Número de factura
La facturación de la empresa debe estar ordenada y cada factura debe tener un número correlativo que la identifique. Cada año fiscal, esta numeración de las facturas se resetea y comienza desde el 1 normalmente.
Si no quieres que tus clientes sepan cuántas facturas has emitido o que les estás enviando tu primera factura, puedes empezar con una numeración diferente como por ejemplo 020 y después seguir con la 021. Lo importante es que los números sean correlativos.
Recuerda que hay más de un tipo de factura y que el número debe reflejar si se trata de una factura rectificativa, por ejemplo.
Fecha de la factura
También debes marcar el día de emisión de la factura. Estas fechas debe ser correlativas al número de factura. En otras palabras, no puedes tener una facturada con el número 20 en mayo y otra con el número 30 en abril.
Información del cliente
La factura también debe identificar al receptor de la misma forma que lo hace con el remitente. Los datos obligatorios son los mismos que para el emisor.
Esta es una de las claves para hacer una factura que no debes perder de vista. Es importante que los datos de la empresa sean correctos y estén bien, porque si no, tendrás que hacer una factura rectificativa para arreglarlos.
Concepto o descripción del producto o servicio
La factura debe identificar claramente el producto que vendes y la cantidad y lo mismo si se trata de un servicio.
Puedes ser todo lo concreto que quieras dependiendo de tu sector, pero normalmente es suficiente con una descripción general del servicio o con el nombre del producto en tu catálogo.
Base imponible
Aquí empieza el cálculo de los importes totales de la factura. Esta es la parte que más dudas puede generar.
La base imponible es la cuantía de la factura antes de impuestos. Lo que cuestan tus productos o servicios antes de sumar el IVA.
IVA
Es el primero de los impuestos que hay que incluir. Salvo que tu negocio esté exento de IVA, siempre deberás sumar este concepto a la base imponible. El porcentaje de IVA dependerá del producto o servicio que ventas.
En España hay tres tipos de IVA:
- IVA superreducido del 4 %.
- IVA reducido del 10 %.
- IVA general del 21 %.
Calcular el IVA de una factura es muy fácil. Sólo tienes que aplicar el porcentaje que corresponda a tu producto y sumarlo a la base imponible.
Retención de IRPF
Si eres autónomo, tu factura debe incluir la correspondiente retención a cuenta de IRPF. Esta retención de IRPF se calcula sobre la base imponible sin incluir el IVA. Y es que ese IVA es para el Estado. Empresas y autónomos solo hacen de recaudadores para Hacienda.
Importe total
Es el último elemento de los importes de la factura. Es lo que cobrarás al cliente por tus productos o servicios.
¿Cómo calcular el importe total de la factura? Tomando los conceptos anteriores. El importe total es el resultado de la base imponible menos la retención de IRPF más el IVA.
Método de pago
Por último, hay que indicar el medio de pago por el que deben abonarte la factura. Lo más habitual es que sea tu número de cuenta bancaria.
Estas son las 10 claves para hacer una factura y los elementos que debe contener. Si quieres, puedes añadir un apartado de observaciones para puntualizar cualquier cuestión, como los tiempos de entrega, y otro adicional de datos de contacto, que también puedes incluir en los datos de tu empresa.
Imagen I Mohamed Hassan
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