Extension of Deadline for “MiPyMEs Electronic Credit Invoice” until November 30, 2023

The measure was ordered for the purposes of Provide a reasonable period of time for companies to adapt their usual practices and systems. In this sense, the deadline provided for in articles 4, 5 and 6 of Law No. 27440 is extended until November 30, 2023, as well as the deadline established to reject a “Mipymes Electronic Credit Invoice”. ” and its registration in the registry created for such purposes, maintaining 21 calendar days

Resolution 430/23- Siydp

City of Buenos Aires, 09/26/2023

HAVING SEEN File No. EX-2020-42758089-APN-DGD#MPYT, Law No. 27,440, Decrees No. 471 dated May 17, 2018, 50 dated December 19, 2021 and its amendments, and Resolutions Nos. . 209 dated December 19, 2018 of the former MINISTRY OF PRODUCTION AND LABOR and its amendments, 5 dated March 8, 2019 of the former SECRETARIAT OF PRODUCTIVE SIMPLIFICATION of the then MINISTRY OF PRODUCTION AND LABOR and its amendments, 338 dated December 8 July 2020 of the then MINISTRY OF PRODUCTIVE DEVELOPMENT, 167 dated December 18, 2020 and 146 dated December 23, 2021, both from the former SECRETARIAT OF SMALL AND MEDIUM ENTERPRISES AND ENTREPRENEURS of the then MINISTRY OF PRODUCTIVE DEVELOPMENT, 138 dated December 28, 2022, 49 dated February 27, 2023 and 322 dated July 27, 2023, all of them from the SECRETARIAT OF INDUSTRY AND PRODUCTIVE DEVELOPMENT of the MINISTRY OF ECONOMY, and

CONSIDERING:

That, under the Title “Promotion of SME Financing”, Law No. 27,440 established the so-called “MSME Electronic Credit Invoice” Regime, which aims to improve the financing conditions of Micro, Small and Medium Enterprises, through the advance collection of credits and documents receivable, which they may have against their clients and/or debtors, with whom they have concluded a sale of goods or the provision of services on an installment basis.

That, Annex I of Decree No. 471 dated May 17, 2018, regulated TITLE I of Law No. 27,440 referring to the “Promotion of Financing of SMEs”.

That, by Article 2 of Decree No. 471/18, the former MINISTRY OF PRODUCTION was designated as the Enforcement Authority of the “MiPyMEs Electronic Credit Invoice” Regime, being empowered to delegate its functions to a department with the rank of Secretariat. .

That, through Article 4 of Resolution No. 338 dated July 8, 2020 of the former MINISTRY OF PRODUCTIVE DEVELOPMENT, the powers conferred on the former Ministry were delegated to the former SECRETARIAT OF SMALL AND MEDIUM ENTERPRISES AND ENTREPRENEURS of the aforementioned Ministry. MINISTRY OF PRODUCTION through Article 2 of Decree No. 471/18.

That through Decree No. 451 dated August 3, 2022, the Ministries Law No. 22,520 was modified (text ordered by Decree No. 438/92), and it was established that the MINISTRY OF ECONOMY is a continuator for all its purposes of the former MINISTRY OF PRODUCTIVE DEVELOPMENT, and must be considered modified by such name each time reference is made to the ministerial portfolio mentioned in the second term.

That by Decree No. 50 dated December 19, 2019 and its amendments, the Organization Chart of Application of the centralized National Administration up to the Undersecretariat level was approved, also approving, among the objectives of the SECRETARIAT OF INDUSTRY AND PRODUCTIVE DEVELOPMENT of the MINISTRY OF ECONOMY to program and project the activities of the areas under its jurisdiction, for the improvement of industrial promotion regimes and the development of suppliers in manufacturing value chains, understand the analysis of the problems of the different industrial sectors, detecting the needs for financial and technological assistance, among others, as well as promoting productive strengthening, both at the sectoral and regional level, understanding the development, proposal and definition of public policies and studies aimed at Micro, Small and Medium Enterprises (MSMEs) and Entrepreneurs, in coordination with the areas with competence in the matter, among others.

That, Article 23 of Law No. 27,440 authorizes the Enforcement Authority to establish, in general, exceptions and exclusions to the “MiPyMEs Electronic Credit Invoices” Regime, modify the established deadlines and/or implement an equivalent system that empowers companies not included in it to issue documents analogous to the “MiPyMEs Electronic Credit Invoice”.

That, in use of said powers, through Article 1 of Resolution No. 209 dated December 19, 2018 of the former MINISTRY OF PRODUCTION AND LABOR, and its amendments, it was established that until December 31, 2021 , the period provided for in Articles 4, 5 and 6 of Law No. 27,440, will be THIRTY (30) calendar days, thus temporarily modifying the period provided in said law for the cancellation and acceptance of the “ MSMEs Electronic Credit Invoices”.

That, in order to maintain coherence in the regime, Article 3 of Resolution No. 5 dated March 8, 2019 of the former SECRETARIAT OF PRODUCTIVE SIMPLIFICATION of the then MINISTRY OF PRODUCTION AND LABOR and its amendments, established until the December 31, 2021, the period of THIRTY (30) calendar days to reject the “MiPyMEs Electronic Credit Invoice” and its registration in the Registry of “MiPyMEs Electronic Credit Invoices” provided for in the last paragraph of the Article 8 of Law No. 27,440.

That, for its part, Article 3 Bis of Resolution No. 5/19 of the former SECRETARIAT OF PRODUCTIVE SIMPLIFICATION and its amendments, provided that until December 31, 2021, the “MiPyMEs Electronic Credit Invoices” Regime ” will not be applicable with respect to the original receipts (invoice or receipt) issued by a Micro, Small or Medium Enterprise to a “Large Company” that are transferred under the terms of Article 1618 of the Civil and Commercial Code of the Nation before being canceled. , rejected or accepted – expressly or tacitly – by the recipient thereof.

That, through Resolution No. 167 dated December 18, 2020 of the former SECRETARIAT OF SMALL AND MEDIUM ENTERPRISES AND ENTREPRENEURS of the MINISTRY OF PRODUCTIVE DEVELOPMENT, it was decided to maintain the exceptional deadlines provided for in Resolutions No. 209/18 of the former MINISTRY OF PRODUCTION AND LABOR and 5/19 of the former SECRETARIAT OF PRODUCTIVE SIMPLIFICATION and its amendments.

That, through Resolution No. 146 dated December 23, 2021 of the former SECRETARIAT OF SMALL AND MEDIUM ENTERPRISES AND ENTREPRENEURS of the former MINISTRY OF PRODUCTIVE DEVELOPMENT, it was established that from January 1 to June 30, 2022, the period provided for in Articles 4, 5 and 6 of Law No. 27,440, as well as the period established to reject a “MiPyMEs Electronic Credit Invoice” and its registration in the “MiPyMEs Electronic Credit Invoice” Registry. MiPyMEs Electronic Credit”, would be THIRTY (30) calendar days, while from July 1, 2022 to December 31, 2022, the period provided for in Articles 4, 5 and 6 of Law No. ° 27,440, as well as the one established to carry out the rejection of a “MiPyMEs Electronic Credit Invoice” and its registration in the “MiPyMEs Electronic Credit Invoice” Registry, would be TWENTY-FIVE (25) calendar days.

That, through Resolution No. 138 dated December 28, 2022 of the SECRETARIAT OF INDUSTRY AND PRODUCTIVE DEVELOPMENT of the MINISTRY OF ECONOMY, it was established that from January 1, 2023 to February 28, 2023, the period provided for in Articles 4, 5 and 6 of Law No. 27,440, as well as the one established to reject a “MiPyMEs Electronic Credit Invoice” and its registration in the “MiPyMEs Electronic Credit Invoice” Registry, would be of TWENTY-FIVE (25) calendar days.

That, through Resolution No. 49 dated February 27, 2023 of the SECRETARIAT OF INDUSTRY AND PRODUCTIVE DEVELOPMENT of the MINISTRY OF ECONOMY, it was established that from March 1, 2023 to March 31, 2023, the period provided for in Articles 4, 5 and 6 of Law No. 27,440, as well as the one established to reject a “MiPyMEs Electronic Credit Invoice” and its registration in the “MiPyMEs Electronic Credit Invoice” Registry, would be of TWENTY-FIVE (25) calendar days, while from April 1, 2023 to May 31, 2023, said period was TWENTY-ONE (21) calendar days.

That, in addition, until that same date, the “MiPyMEs Electronic Credit Invoices” Regime would not be applicable with respect to the original receipts (invoice or receipt) issued by a Micro, Small or Medium Enterprise to a “Large Enterprise” that are transferred under the terms of Article 1618 of the National Civil and Commercial Code before being cancelled, rejected or accepted – expressly or tacitly – by the recipient thereof.

That, in the same sense, through Resolutions Nos. 228 dated May 29, 2023 and 322 dated July 27, 2023, both from the SECRETARIAT OF INDUSTRY AND PRODUCTIVE DEVELOPMENT of the MINISTRY OF ECONOMY, successive extensions were established, extending until September 30 of the current, the application of the period of TWENTY-ONE (21) days referred to above.

That, in accordance with the background reported, for the purposes of compliance with the objectives of the Regime, a gradual implementation of the Regime was opportunely decided, which motivated the modification of the deadlines provided for in Law No. 27,440 for the cancellation, acceptance and rejection of the “MiPyMEs Electronic Credit Invoices” in accordance with the powers granted by Article 23 of the aforementioned standard.

That, in this sense, in order to provide a reasonable period for companies to adapt their usual practices and systems, it is advisable to extend until November 30, 2023 the period provided for in Articles 4, 5 and 6 of the Law No. 27,440, as well as the one established to carry out the rejection of a “MiPyMEs Electronic Credit Invoice” and its registration in the “MiPyMEs Electronic Credit Invoice” Registry, maintaining TWENTY-ONE (21) calendar days.

That, on the other hand, it is convenient to maintain the assumptions of assignment of the “MiPyMEs Electronic Credit Invoices”, since they allow Micro, Small and Medium Enterprises access to an additional form of financing related to traditional factoring prior to formation. of the executive title.

That the competent legal service has intervened.

That this measure is issued in exercise of the powers conferred by Article 23 of Law No. 27,440, Article 2 of Decree No. 471/18, Decree No. 50/19 and its amendments, and Article 4 of Resolution No. 338/20 of the former MINISTRY OF PRODUCTIVE DEVELOPMENT.

Thus,

THE SECRETARY OF INDUSTRY AND PRODUCTIVE DEVELOPMENT

RESOLVES:

ARTICLE 1.- It is established that, from October 1, 2023 and until November 30, 2023, there will be TWENTY-ONE (21) calendar days:

a) the deadlines provided for in Articles 4, 5 and 6 of Law No. 27,440, and

b) the deadline for rejecting the “MiPyMEs Electronic Credit Invoice” and its registration in the Registry of “MiPyMEs Electronic Credit Invoices”, provided for in the last paragraph of Article 8 of Law No. 27,440.

ARTICLE 2.- It is established that until November 30, 2023, the “MiPyMEs Electronic Credit Invoices” Regime will not be applicable with respect to the original receipts (invoice or receipt) issued by a Micro, Small or Medium Enterprise to a “Large Company” that are transferred under the terms of Article 1618 of the Civil and Commercial Code of the Nation before being canceled, rejected or accepted – expressly or tacitly – by the recipient of the same

ARTICLE 3.- This resolution will come into force as of October 1, 2023.

ARTICLE 4.- Communicate, publish, give to the NATIONAL DIRECTORATE OF THE OFFICIAL REGISTRATION and archive it.

Jose Ignacio De Mendiguren

N. de R.- Published in the Official Gazette of the Nation No. 35,268 of September 29, 2023.