{"id":10928,"date":"2021-11-09T09:52:56","date_gmt":"2021-11-09T08:52:56","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=10928"},"modified":"2021-11-09T09:52:56","modified_gmt":"2021-11-09T08:52:56","slug":"factura-electronica-en-europa-bulgaria-eslovaquia-hungria","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/factura-electronica-en-europa-bulgaria-eslovaquia-hungria\/","title":{"rendered":"Factura electr\u00f3nica en Europa: Bulgaria, Eslovaquia y Hungr\u00eda"},"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>Novedades de la factura electr\u00f3nica en Bulgaria, Eslovaquia y Hungr\u00eda.<\/h2>\n<p>Ya lo hemos dicho muchas veces: <strong>la factura electr\u00f3nica es una tendencia mundial.<\/strong> Pa\u00edses de todo el mundo avanzan r\u00e1pidamente para no quedarse atr\u00e1s. Un buen ejemplo de ello es <a href=\"https:\/\/www.voxelgroup.net\/blog\/estados-unidos-mas-cerca-de-la-factura-electronica\/\" target=\"_blank\" rel=\"noopener\">Estados Unidos, como ya contamos hace unas semanas.<\/a>\u00a0Sin embargo, hoy en el blog, nos centraremos en las novedades que han publicado tres pa\u00edses europeos: <strong>Bulgaria, Eslovaquia y Hungr\u00eda.<\/strong><\/p>\n<h4>La factura electr\u00f3nica en Bulgaria<\/h4>\n<p>La Agencia Tributaria de Bulgaria ha abierto <strong>una consulta p\u00fablica sobre la implementaci\u00f3n de la factura electr\u00f3nica en el pa\u00eds.<\/strong> Los resultados de esta consulta se publicar\u00e1n, previsiblemente antes de que acabe el a\u00f1o. Este es un primer paso, lejos de una implementaci\u00f3n real, que <strong>podr\u00eda llegar a partir del 2023.<\/strong><\/p>\n<p>Siguiendo otros modelos de Europa, como Italia o Francia, Bulgaria quiere adoptar un modelo <a href=\"https:\/\/www.voxelgroup.net\/blog\/modelos-de-factura-electronica-clearance-vs-post-audit\/\" target=\"_blank\" rel=\"noopener\">clearance<\/a> de factura electr\u00f3nica. En este modelo, las empresas deben esperar a la validaci\u00f3n de la autoridad fiscal, para que una factura sea v\u00e1lida.<\/p>\n<p>Actualmente,<strong> en Bulgaria se permite el uso de la factura electr\u00f3nica, siempre que exista un acuerdo entre cliente y proveedor.<\/strong><\/p>\n<h4>La factura electr\u00f3nica en Eslovaquia<\/h4>\n<p>Eslovaquia lleva una tiempo trabajando en<a href=\"https:\/\/www.voxelgroup.net\/blog\/eslovaquia-avanza-hacia-un-modelo-clearance-de-factura-electronica\/\" target=\"_blank\" rel=\"noopener\"> un modelo de factura electr\u00f3nica para el pa\u00eds.<\/a><\/p>\n<p><strong>Se espera que se publique la propuesta de ley a lo largo de los primeros meses del 2022.<\/strong><\/p>\n<p>El Ministerio de Hacienda ha creado una <a href=\"https:\/\/dev.einvoice.mfsr.sk\/invoiceDocumentation\" target=\"_blank\" rel=\"noopener\">web sobre la iniciativa de facturaci\u00f3n electr\u00f3nica en el pa\u00eds<\/a>. A trav\u00e9s de ella, sabemos que habr\u00e1 un<strong> proceso unificado de circulaci\u00f3n electr\u00f3nica de las facturas y de env\u00edo<\/strong> de los datos estructurados de las mismas a la administraci\u00f3n financiera. Esto se llevar\u00e1 a cabo a trav\u00e9s de una soluci\u00f3n de informaci\u00f3n y comunicaci\u00f3n denominado &#8220;informa\u010dn\u00fd syst\u00e9m elektronickej faktur\u00e1cie&#8221;.<\/p>\n<p>El sistema soportar\u00e1 tanto la emisi\u00f3n como la recepci\u00f3n de facturas electr\u00f3nicas. Y facilitar\u00e1 la creaci\u00f3n de facturas estructuradas por parte de proveedores extranjeros.<\/p>\n<p>T\u00e9cnicamente, se espera que el sistema de factura electr\u00f3nica sea <strong>UBL 2.1 y CII D16B.<\/strong><\/p>\n<p>Tambi\u00e9n se han publicado detalles sobre <strong>las fechas de implementaci\u00f3n:<\/strong><\/p>\n<ul>\n<li>Enero del 2022 para el \u00e1mbito p\u00fablico (B2G).<\/li>\n<li>Enero del 2023 para el B2B y B2C.<\/li>\n<\/ul>\n<h4>La situaci\u00f3n de Hungr\u00eda<\/h4>\n<p>En Hungr\u00eda no existe una regulaci\u00f3n espec\u00edfica para el uso de la factura electr\u00f3nica obligatoria. Pero s\u00ed que est\u00e1 establecido <strong>un sistema de reporte inmediato (RTIR por sus siglas en ingl\u00e9s).<\/strong><\/p>\n<p>A trav\u00e9s de este sistema, todos los contribuyentes del pa\u00eds deben cumplimentar el reporte peri\u00f3dicamente.<\/p>\n<p>Desde noviembre del 2021, <strong>la informaci\u00f3n recogida por el RTIR se usa para preparar los borradores de devoluci\u00f3n del IVA en Hungr\u00eda.<\/strong><\/p>\n<p>Sigue nuestro <strong><a href=\"https:\/\/www.voxelgroup.net\/blog\/\" target=\"_blank\" rel=\"noopener\">blog<\/a> <\/strong>para estar al d\u00eda de todas las novedades legislativa sobre la facturaci\u00f3n electr\u00f3nica en el mundo. <strong><a href=\"https:\/\/bavelnetwork.voxelgroup.net\/es\/suscribete-a-nuestra-newsletter.html\" target=\"_blank\" rel=\"noopener\">Suscr\u00edbete a nuestra newsletter<\/a><\/strong> y recibir\u00e1s las novedades directamente a tu bandeja de entrada.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para los pr\u00f3ximos a\u00f1os<\/p>\n","protected":false},"author":3,"featured_media":10941,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1622],"tags":[1767,1755,1688,1781,1775],"coauthors":[110],"class_list":{"0":"post-10928","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance","8":"tag-b2b","9":"tag-b2g","10":"tag-bavel","11":"tag-efactura-es","12":"tag-modelo-clearance"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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