{"id":1357,"date":"2016-09-07T11:00:16","date_gmt":"2016-09-07T09:00:16","guid":{"rendered":"https:\/\/blogs.imf-formacion.com\/blog\/mba\/?p=1357"},"modified":"2020-06-22T19:34:09","modified_gmt":"2020-06-22T17:34:09","slug":"factura-pro-forma","status":"publish","type":"post","link":"https:\/\/blogs.imf-formacion.com\/blog\/mba\/factura-pro-forma\/","title":{"rendered":"La factura proforma y su utilidad en el mercado internacional"},"content":{"rendered":"
\r\n\t\r\n<\/a><\/div>

\"que<\/a><\/p>\n

<\/h2>\n

A la hora de realizar una factura proforma, lo principal es entender su car\u00e1cter meramente informativo y provisional<\/strong> y debe figurar claramente en el encabezado que nos hallamos ante una de este tipo, y no ante una factura comercial. Por tanto, debemos comprender que no tiene ning\u00fan tipo de validez contable o fiscal<\/strong> ante Hacienda y que tampoco puede ser utilizada como justificante de pago.<\/strong><\/p>\n

Sin embargo, su uso en el comercio internacional est\u00e1 muy generalizado. A continuaci\u00f3n explicaremos por qu\u00e9:<\/p>\n

\u00bfPara qu\u00e9 sirve? <\/strong><\/h2>\n

Son solicitadas por el importador y es el exportador el que las emite ya que incorpora todos los datos de la compra-venta como si fuera un borrador<\/strong> de la que ser\u00eda la factura ordinaria. De este modo, sirve como un comprobante de una operaci\u00f3n que se piensa realizar y permite a los importadores solicitar y obtener la licencia de importaci\u00f3n<\/strong> para la misma. Por ende, justifica la solicitud de financiaci\u00f3n<\/strong>, de determinados tr\u00e1mites en las aduanas de destino<\/strong> y el permiso para pagar en divisas y la apertura de cr\u00e9ditos documentados.<\/p>\n

\u00bfQu\u00e9 contiene una factura pro forma?<\/strong><\/h2>\n

Contienen la misma informaci\u00f3n que una factura ordinaria para que sea de utilidad: desde lo b\u00e1sico (concepto, cantidad, importe\u2026) hasta lo m\u00e1s espec\u00edfico para las operaciones internacionales (incoterms, n\u00famero de identificaci\u00f3n fiscal, gastos de transporte\u2026). Hay muchos importadores que utilizan estos datos para calcular presupuestos<\/strong> y necesita precisarse cualquier gasto sobre todo si se realiza en condiciones concretas de acuerdos comerciales o bloque. Por ejemplo; la factura proforma de una relaci\u00f3n comercial intracomunitaria deber\u00e1 incluir el n\u00famero de IVA comunitario.<\/p>\n

Sin embargo, no suele ir numerada<\/strong> (o como m\u00ednimo debe poseer otra numeraci\u00f3n diferente a la de la ordinaria), firmada o sellada<\/strong> y, de hecho, se recomienda que se realice as\u00ed para no generar confusi\u00f3n. Esto se modificar\u00e1 si se lleva a cabo la definitiva.<\/p>\n

Adem\u00e1s, este tipo de documento genera un compromiso a respetar las <\/strong>condiciones de contrato<\/strong> estipuladas en la misma factura proforma si se acaba creando la real (siempre que nos encontremos en el tiempo acordado para que siga en vigor la misma). Aunque no obliga a la compra-venta ya que es un documento meramente informativo, la proforma s\u00ed establece un acuerdo de c\u00f3mo se realizar\u00eda la misma.<\/p>\n

Ahora podemos tener una idea macro de la raz\u00f3n por la cual la utilizaci\u00f3n de este documento en el mercado internacional se ha ido generalizando con el paso del tiempo.<\/p>\n

 <\/p>\n

\"comercio<\/a><\/span><\/strong><\/p>\n

 <\/p>\n

Jes\u00fas Rubio<\/a><\/span>, <\/strong>ponente del Master de Comercio Internacional<\/a><\/span><\/strong> de IMF Business School. <\/strong><\/a><\/span><\/p>\n

<\/h4>\n
<\/h5>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"kt_blocks_editor_width":"","footnotes":""},"categories":[192],"tags":[351,344,349,353,352,348,346,347,345,354,350],"class_list":["post-1357","post","type-post","status-publish","format-standard","hentry","category-comercial","tag-comercial","tag-comercio","tag-compra","tag-condiciones","tag-contrato","tag-exportar","tag-factura","tag-importar","tag-internacional","tag-legal","tag-venta"],"acf":[],"yoast_head":"\nLa factura pro forma y su utilidad en el mercado internacional<\/title>\n<meta name=\"description\" content=\"La factura proforma sirve como un comprobante de una operaci\u00f3n que se piensa realizar y permite a los importadores solicitar la licencia de importaci\u00f3n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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