{"id":4782,"date":"2024-11-10T14:33:43","date_gmt":"2024-11-10T13:33:43","guid":{"rendered":"https:\/\/www.creabarcelona.com\/marroquin3\/noves-obligacions-formals-de-facturacio\/"},"modified":"2025-10-08T10:21:10","modified_gmt":"2025-10-08T08:21:10","slug":"noves-obligacions-formals-de-facturacio","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/ca\/noves-obligacions-formals-de-facturacio\/","title":{"rendered":"Noves obligacions formals de facturaci\u00f3"},"content":{"rendered":"<article class=\"text-token-text-primary w-full focus:outline-none scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-68de5af0-dee4-832a-aa37-5c40f12ae799-10\" data-testid=\"conversation-turn-415\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"7bc89843-a092-4f71-a174-8276cbb9a802\" data-message-model-slug=\"gpt-5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"515\">Ja ens trobem a les portes de l\u2019entrada en vigor dels importants canvis que afecten el protocol de facturaci\u00f3, aprovats durant els exercicis 2021 i 2022 mitjan\u00e7ant la Llei 11\/2021, de mesures de prevenci\u00f3 i lluita contra el frau fiscal (d\u2019ara endavant, \u201cLlei Antifrau\u201d), on s\u2019aprova la normativa relativa als Sistemes Inform\u00e0tics de Facturaci\u00f3, i la Llei 18\/2022, de creaci\u00f3 i creixement d\u2019empreses (d\u2019ara endavant, \u201cLlei Crea i Creix\u201d), que estableix l\u2019obligaci\u00f3 de la Facturaci\u00f3 Electr\u00f2nica.<\/p>\n<p data-start=\"517\" data-end=\"752\">Es tracta de dues obligacions diferents, tot i que estretament relacionades, i que per aix\u00f2 sovint generen confusi\u00f3. A continuaci\u00f3, exposem de manera breu i resumida en qu\u00e8 consisteixen, a qui s\u2019apliquen i quan entraran en vigor.<\/p>\n<h4 data-start=\"759\" data-end=\"801\">Sistemes Inform\u00e0tics de Facturaci\u00f3<\/h4>\n<p data-start=\"803\" data-end=\"1158\">En qu\u00e8 consisteix:<br data-start=\"825\" data-end=\"828\" \/>Aquesta obligaci\u00f3 exigeix que els empresaris i professionals que utilitzin sistemes inform\u00e0tics de facturaci\u00f3 ho facin amb programes \u201ccertificats\u201d per l\u2019AEAT, \u00e9s a dir, que garanteixin la integritat, conservaci\u00f3, llegibilitat i inalterabilitat dels registres, evitant l\u2019\u00fas de sistemes que permetin el frau o l\u2019ocultaci\u00f3.<\/p>\n<p data-start=\"1160\" data-end=\"1309\">El sistema ser\u00e0 aplicable independentment del destinatari del servei o del b\u00e9, ja sigui el receptor de la factura o de la factura simplificada.<\/p>\n<p data-start=\"1311\" data-end=\"1620\">El sistema haur\u00e0 de permetre l\u2019enviament immediat de la informaci\u00f3 a l\u2019AEAT (mitjan\u00e7ant el sistema conegut com a <em data-start=\"1428\" data-end=\"1440\">Veri-Factu<\/em>) o la seva desc\u00e0rrega immediata, per tal d\u2019aportar-la a l\u2019AEAT per una altra via i als efectes de verificaci\u00f3 i arxiu (l\u2019empresari podr\u00e0 optar entre aquests dos mecanismes).<\/p>\n<p data-start=\"1622\" data-end=\"1752\">A m\u00e9s, les factures emeses mitjan\u00e7ant aquests programes hauran d\u2019incloure un codi QR amb la informaci\u00f3 b\u00e0sica de la factura.<\/p>\n<p data-start=\"1754\" data-end=\"2122\">A qui s\u2019aplica:<br data-start=\"1773\" data-end=\"1776\" \/>A tots els empresaris i professionals que utilitzin sistemes inform\u00e0tics de facturaci\u00f3 i no estiguin adherits al Suministro Inmediato de Informaci\u00f3n (SII). En la pr\u00e0ctica, s\u2019aplicar\u00e0 a tots aquells amb una facturaci\u00f3 inferior als 6 milions d\u2019euros que no s\u2019hagin adherit volunt\u00e0riament al SII, sempre que utilitzin aquests sistemes.<\/p>\n<p data-start=\"2124\" data-end=\"2292\">Cal destacar que no s\u2019aplica aquesta obligaci\u00f3 als que emeten factures manualment mitjan\u00e7ant processadors de text (Excel, Word, etc.), sense \u00fas de macros.<\/p>\n<p data-start=\"2294\" data-end=\"2764\">Entrada en vigor:<br data-start=\"2315\" data-end=\"2318\" \/>Segons el Reial Decret que desenvolupa la Llei Antifrau, est\u00e0 previst que sigui aplicable a partir de l\u20191 de juliol de 2025. Tot i aix\u00f2, at\u00e8s que la norma t\u00e8cnica que regula la programaci\u00f3 dels sistemes no entra en vigor fins al 29 de juliol de 2025, s\u2019espera una modificaci\u00f3 del termini d\u2019entrada en vigor. Diverses fonts apunten que s\u2019endarrerir\u00e0 fins a principis de 2026, tot i que encara no hi ha una data oficial publicada.<\/p>\n<h4 data-start=\"2771\" data-end=\"2801\">Facturaci\u00f3 Electr\u00f2nica<\/h4>\n<p data-start=\"2803\" data-end=\"3032\">En qu\u00e8 consisteix:<br data-start=\"2825\" data-end=\"2828\" \/>Aquesta obligaci\u00f3 estableix que s\u2019hauran d\u2019emetre i enviar factures en format electr\u00f2nic quan el destinatari sigui un empresari o professional, mitjan\u00e7ant un canal electr\u00f2nic de transmissi\u00f3.<\/p>\n<p data-start=\"3034\" data-end=\"3130\">No s\u2019aplicar\u00e0 quan el destinatari no tingui la seva seu o establiment permanent a Espanya.<\/p>\n<p data-start=\"3132\" data-end=\"3532\">Est\u00e0 pendent d\u2019aprovaci\u00f3 el reglament de desenvolupament t\u00e8cnic, que definir\u00e0 els requisits d\u2019informaci\u00f3 i format de la factura electr\u00f2nica. En qualsevol cas, s\u2019establiran plataformes d\u2019intercanvi de factures electr\u00f2niques (p\u00fabliques o privades) que permetran no nom\u00e9s l\u2019enviament, sin\u00f3 tamb\u00e9 el seguiment de l\u2019estat de la factura (acceptaci\u00f3, data de pagament, pagament efectiu, etc.).<\/p>\n<p data-start=\"3534\" data-end=\"3827\">A qui s\u2019aplica:<br data-start=\"3553\" data-end=\"3556\" \/>A tots els empresaris i professionals, independentment del volum d\u2019operacions, que emetin factures a altres empresaris o professionals (<em data-start=\"3700\" data-end=\"3722\">Business to Business<\/em> o \u201cB2B\u201d).<br data-start=\"3732\" data-end=\"3735\" \/>No s\u2019aplicar\u00e0 a factures emeses a consumidors finals (<em data-start=\"3793\" data-end=\"3815\">Business to Consumer<\/em> o \u201cB2C\u201d).<\/p>\n<p data-start=\"3829\" data-end=\"4068\">Entrada en vigor:<br data-start=\"3850\" data-end=\"3853\" \/>De manera progressiva, a partir de la publicaci\u00f3 al BOE del reglament que en desenvolupi l\u2019aplicaci\u00f3. Segons la Llei Crea i Creix, la implantaci\u00f3 ser\u00e0 escalonada segons el volum de facturaci\u00f3 de l\u2019emissor:<\/p>\n<p data-start=\"4070\" data-end=\"4096\">Factura electr\u00f2nica:<\/p>\n<ul data-start=\"4097\" data-end=\"4311\">\n<li data-start=\"4097\" data-end=\"4203\">\n<p data-start=\"4099\" data-end=\"4203\">Empreses amb facturaci\u00f3 superior a 8 milions d\u2019euros \u2192 1 any despr\u00e9s de l\u2019aprovaci\u00f3 del reglament.<\/p>\n<\/li>\n<li data-start=\"4204\" data-end=\"4311\">\n<p data-start=\"4206\" data-end=\"4311\">Empreses amb facturaci\u00f3 inferior a 8 milions d\u2019euros \u2192 2 anys despr\u00e9s de l\u2019aprovaci\u00f3 del reglament.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4313\" data-end=\"4360\">Informaci\u00f3 sobre l\u2019estat de les factures:<\/p>\n<ul data-start=\"4361\" data-end=\"4434\">\n<li data-start=\"4361\" data-end=\"4434\">\n<p data-start=\"4363\" data-end=\"4434\">Totes les empreses \u2192 3 anys despr\u00e9s de l\u2019aprovaci\u00f3 del reglament.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4441\" data-end=\"4625\" data-is-last-node=\"\" data-is-only-node=\"\">El Departament Fiscal de Marroqu\u00edn Advocats ofereix assessorament especialitzat sobre aquestes noves obligacions i els seus efectes pr\u00e0ctics per a empreses i professionals.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<div class=\"pointer-events-none h-px w-px\" aria-hidden=\"true\" data-edge=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ja ens trobem a les portes de l\u2019entrada en vigor  &#8230;<\/p>\n","protected":false},"author":1,"featured_media":4781,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[431,432,433,442,421,434],"tags":[422,425,423,424],"class_list":["post-4782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-advocats-barcelona","category-advocats-marroquin","category-despatx-advocats-marroquin","category-marroquin-advocats","category-noticies","category-serveis-legals-barcelona","tag-advocats","tag-advocats-barcelona","tag-dret","tag-marroquin-abogados"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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