Hasta cuándo guardar las facturas

Hasta cuándo conservar las facturas de mi empresa y cómo hacerlo

3.680 comentarios / Digitalización, Facturación y contabilidad / Por

Una de las muchas obligaciones como autónomo y como empresa es conservar las facturas de su negocio. Es uno de los mandatos de la Agencia Tributaria, que tiene la costumbre de necesitar justificante de cualquier movimiento que hayas podido desgravar, entre otras cosas.

¿Hasta cuándo conservar las facturas? Esta es una de las dudas más habituales, pero no la única. También es habitual preguntarse sobre qué facturas hay que guardar, si también afecta a las facturas en papel, durante cuánto tiempo hay que conservar las facturas, el formato en el que se pueden guardar o cómo hacerlo. Eso es lo que vamos a responder.

Qué facturas hay que guardar

La Ley General Tributaria delimita qué justificantes debe conservar la empresa. Con carácter general, la empresa tiene que guardar todas las facturas, documentos y justificantes que guarden relación con las obligaciones fiscales.

A efectos prácticos, esto implica guardar todas las facturas que hayas emitido a terceros y también las que hayas recibido, tanto de clientes y proveedores como de compras que hayas realizado. Esto afecta a todo tipo de facturas y justificantes.

Además, desde el punto de vista mercantil, el Código de Comercio añade que los empresarios deben conservar toda la documentación, justificantes y libros que estén relacionados con el comercio, incluso si cesa el negocio.

¿Hay que conservar también las facturas en papel?

La respuesta rápida es sí, pero con algún matiz. Hay que conservar la factura, pero no necesariamente en el formato original. Cuando recibes una factura en papel puedes digitalizarla, según se desprende del artículo 7 de la Orden EHA/962/2007.

De hecho, lo más recomendable es hacerlo para que la factura no se deteriore y dure todo el tiempo que debes conservar el justificante. Un software de facturación y digitalización como Invocy puede ayudarte en el proceso.

¿Hasta cuándo hay que conservar las facturas de la empresa?

Todo en la vida tiene un final, también el tiempo que debes guardar las facturas. Nadie espera que las conserves eternamente.

Sin embargo, tampoco existe un criterio unificado al respecto. ¿Durante cuánto tiempo tienes que guardar las facturas de la empresa? Esta es la respuesta según el organismo y criterio:

Según la Agencia Tributaria

El criterio tributario fija la obligación de conservar las facturas cuatro años a contar desde que se presenta la declaración de impuestos. Esto afecta tanto al IVA como al IRPF en el caso de los autónomos y el Impuesto de Sociedades para las empresas.

Existe una excepción a la norma general. Es la que afecta a las facturas que justifiquen la inversión en inmovilizado. Estas facturas hay que guardarlas mientras se estén practicando amortizaciones y hasta cuatro años después del último ejercicio en el que se practicaron dichas amortizaciones.

En el caso del Impuesto sobre Sociedades, hay que guardar durante 10 años las facturas si éstas se usan para compensar bases imponibles negativas. Además, hay que ser capaz de justificar ese resultado negativo durante todos los ejercicios en los que se siga compensando.

Según el Código de Comercio

El artículo 30 del Código de Comercio establece hasta cuándo conservar lass facturas a efectos comerciales. Así, como empresario estás obligado a conservar “los libros, correspondencia, documentación y justificantes concernientes a su negocio, debidamente ordenados, durante seis años, a partir del último asiento realizado en los libros”.

Según el Código Penal

El criterio penal es el más severo sobre el tiempo que tienes que mantener los documentos. En este sentido, un delito fiscal puede prescribir a los 5 años, pero el artículo 305 del Código Penal eleva a 10 años el plazo si existen agravantes.

Cómo conservar las facturas de tu negocio

Ahora que ya sabes hasta cuándo conservar tus facturas, queda ver el cómo. La ley te obliga a guardar las facturas en su contenido original y de forma ordenada. Por eso mismo debes llevar una contabilidad que ordene numéricamente tus facturas, incluso si eres autónomo y tributas en estimación directa simplificada.

En este punto Hacienda no aceptará facturas escaneadas ni fotocopiadas, aunque sí te permite conservarlas en formato electrónico siempre que puedas garantizar su origen y que sea legibles. Para ello debes usar un programa de contabilidad que incluya un software de digitalización certificado por la Agencia Tributaria. Así podrás guardar tus facturas en papel durante todo el tiempo que necesites sabiendo que no se deteriorarán.

Invoicy puede ayudarte en eso y también a llevar los gastos y las declaraciones de tu empresa de forma clara, sencilla y sin perder tu tiempo.

Imagen: Pixabay.com/Pexels

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