{"id":10512,"date":"2021-06-18T09:13:19","date_gmt":"2021-06-18T08:13:19","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=10512"},"modified":"2021-06-18T09:16:49","modified_gmt":"2021-06-18T08:16:49","slug":"models-de-factura-electronica-clearance-vs-post-audit","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/models-de-factura-electronica-clearance-vs-post-audit\/","title":{"rendered":"Models de factura electr\u00f2nica: Clearance vs. Post-audit"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><h2>Caracter\u00edstiques i beneficis dels principals models de factura electr\u00f2nica.<\/h2>\n<p>L&#8217;\u00fas de la factura electr\u00f2nica continua creixent a tot el m\u00f3n. <strong>Cada vegada m\u00e9s pa\u00efsos legislen l&#8217;\u00fas de la e-factura, tant en l&#8217;\u00e0mbit B2G, com en el B2B i B2C.<\/strong> No obstant aix\u00f2, no tots els territoris adopten el mateix model. En el m\u00f3n, s&#8217;han generalitzat dos models per a implementar la factura electr\u00f2nica. <a href=\"https:\/\/eespa.eu\/glossary\/clearance-model\/\" target=\"_blank\" rel=\"noopener\">El model clearance i el model post-audit<\/a>. A continuaci\u00f3, analitzarem les principals caracter\u00edstiques de cada model i quins pa\u00efsos opten per cadascun d&#8217;ells.<\/p>\n<h4>El model clearance de factura electr\u00f2nica<\/h4>\n<p>En el model clearance, <strong>l&#8217;autoritat fiscal corresponent ha d&#8217;aprovar la factura electr\u00f2nica perqu\u00e8 aquesta sigui v\u00e0lida i pugui ser enviada.<\/strong> En aquest model, les factures electr\u00f2niques han de quedar registrades en els sistemes del govern i nom\u00e9s poden ser enviades una vegada es rep <strong>l&#8217;aprovaci\u00f3 per part de l&#8217;administraci\u00f3<\/strong>. \u00c9s a dir, <strong>la comunicaci\u00f3 entre empresa i administraci\u00f3 es produeix en temps real.<\/strong><\/p>\n<p>La majoria de pa\u00efsos llatinoamericans han adoptat el model clearance de factura electr\u00f2nica. A Europa, a dia d&#8217;avui, <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/la-factura-electronica-sera-obligatoria-a-italia-a-partir-de-l1-de-gener-del-2019\/\" target=\"_blank\" rel=\"noopener\">It\u00e0lia \u00e9s l&#8217;\u00fanic pa\u00eds que ha implementat la factura electr\u00f2nica B2B seguint el model clearance.<\/a><\/p>\n<h4>El model post-audit de factura electr\u00f2nica<\/h4>\n<p>En l&#8217;altre extrem de la balan\u00e7a ens trobem el model post-audit. En aquest model, <strong>les empreses intercanvien factures i han de rendir comptes amb l&#8217;administraci\u00f3 p\u00fablica a posteriori<\/strong>. Ho fan a trav\u00e9s d&#8217;informes peri\u00f2dics. Aix\u00ed, les empreses han de garantir l&#8217;autenticitat, integritat i llegibilitat de les factures una vegada ja s&#8217;han em\u00e8s, rebut i comptabilitzat.<\/p>\n<p>El model post-audit \u00e9s el m\u00e9s utilitzat majorit\u00e0riament als pa\u00efsos europeus. No obstant aix\u00f2, cada vegada m\u00e9s pa\u00efsos viren cap al model clearance. Exemples recents d&#8217;aix\u00f2 s\u00f3n <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/avanca-el-pla-per-implementar-la-factura-electronica-b2b-a-franca\/\" target=\"_blank\" rel=\"noopener\">Fran\u00e7a<\/a> i <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/factura-electronica-a-polonia-dates-clau-i-primeres-especificacions-tecniques\/\" target=\"_blank\" rel=\"noopener\">Pol\u00f2nia<\/a>.<\/p>\n<h4>Els beneficis del model clearance<\/h4>\n<p>Per a l&#8217;administraci\u00f3 p\u00fablica, els beneficis del model clearance s\u00f3n molt clars: coneixen el pols de l&#8217;economia en temps real. Tamb\u00e9, <strong>els serveix com una eina per a combatre i reduir el frau fiscal.<\/strong><\/p>\n<p>Per a les empreses, el benefici pot no ser tan clar inicialment. No obstant aix\u00f2, implementar la factura electr\u00f2nica en una organitzaci\u00f3 no \u00e9s m\u00e9s que una oportunitat per a<strong> digitalitzar els processos de facturaci\u00f3 i obtenir beneficis associats com l&#8217;optimitzaci\u00f3 de processos i, en conseq\u00fc\u00e8ncia, l&#8217;augment de la competitivitat.<\/strong> Tamb\u00e9 permet tenir una comunicaci\u00f3 fluida amb l&#8217;administraci\u00f3 p\u00fablica.<\/p>\n<p>baVel \u00e9s la plataforma de facturaci\u00f3 electr\u00f2nica l\u00edder en el sector tur\u00edstic i eprocurement. Tant si operes en pa\u00efsos amb un model clearance, com si operes en pa\u00efsos que segueixen un model post-audit, <strong>t&#8217;ajudarem en el teu proc\u00e9s de digitalitzaci\u00f3 cap a la factura electr\u00f2nica.<\/strong> Torba m\u00e9s informaci\u00f3 a <a href=\"https:\/\/www.voxelgroup.net\/ca\/index.html\" target=\"_blank\" rel=\"noopener\">la nostra web<\/a> o pots escriu-nos directament a info@voxelgroup.net.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Caracter\u00edstiques i beneficis<\/p>\n","protected":false},"author":3,"featured_media":10521,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[1769,1690,1779,1777],"coauthors":[110],"class_list":{"0":"post-10512","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa","8":"tag-b2b-ca","9":"tag-bavel-ca","10":"tag-efactura","11":"tag-model-clearance"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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