{"id":10985,"date":"2021-12-16T11:21:07","date_gmt":"2021-12-16T10:21:07","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=10985"},"modified":"2021-12-16T11:21:07","modified_gmt":"2021-12-16T10:21:07","slug":"factura-electronica-novetats-legislatives-per-al-2022","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/factura-electronica-novetats-legislatives-per-al-2022\/","title":{"rendered":"Factura electr\u00f2nica: novetats legislatives per al 2022"},"content":{"rendered":"Tiempo de lectura:<\/span> 4<\/span> minutos<\/span><\/span>[vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_column_text]Les novetats legislatives en relaci\u00f3 a la factura electr\u00f2nica no han cessat durant el 2021.<\/strong> Cada vegada m\u00e9s pa\u00efsos veuen la necessitat de legislar l’e-factura i imposar obligatorietats.<\/p>\n

2021 prometia ser un any ple de canvis a nivell mundial quant a la regulaci\u00f3 de la factura electr\u00f2nica. I, encara que aix\u00ed ha estat, tamb\u00e9 hem observat demores derivades de la crisi provocada per la Covid-19.<\/p>\n

L’adopci\u00f3 generalitzada de la factura electr\u00f2nica seguir\u00e0 durant el 2022 impulsada per governs de tot el m\u00f3n<\/strong>. Segueix llegint per a con\u00e8ixer les novetats m\u00e9s rellevants per a l’any vinent.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”]

<\/i> <\/div>
La informaci\u00f3 d’aquest article est\u00e0 actualitzada a desembre del 2021. Les regulacions poden sofrir modificacions posteriorment. <\/div>
<\/div><\/div>[\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Portugal: arriben els codis QR i ATCUD<\/h4>\n

Portugal porta anys treballant en la implantaci\u00f3 de la factura electr\u00f2nica. Despr\u00e9s de diversos canvis, per fi el 2022 entraran en vigor els codis QR i ATCUD<\/a>. A partir de l’1 de gener del 2022 totes les factures hauran d’incloure un n\u00famero d’identificaci\u00f3 \u00fanic (ATCUD) i un codi QR<\/strong> que inclogui tota la informaci\u00f3 de la factura.<\/p>\n

Malgrat que aquesta obligatorietat hauria d’haver-se posat en marxa el 2021, el govern lusit\u00e0 va considerar que les empreses havien d’invertir els seus esfor\u00e7os a superar la crisi. No obstant aix\u00f2, es va establir un per\u00edode de voluntarietat per a aquelles empreses que ja estiguessin preparades.<\/p>\n

L’1 de gener del 2022 tamb\u00e9 \u00e9s la data l\u00edmit perqu\u00e8 les petites empreses adoptin l’e-factura obligat\u00f2ria en l’entorn B2G. Les grans i mitjanes empreses ho han fet durant el 2021.<\/p>\n

Xipre: factura electr\u00f2nica B2G obligat\u00f2ria<\/h4>\n

Des d’abril del 2020 totes les administracions p\u00fabliques xipriotes s\u00f3n capaces de rebre i processar factures electr\u00f2niques, d’acord amb la directiva europea 2014\/55\/UE. No obstant aix\u00f2, no ser\u00e0 fins a l’1 de gener del 2022 quan la factura electr\u00f2nica B2G sigui obligat\u00f2ria.<\/strong> Aix\u00f2 significa que tots els prove\u00efdors de l’administraci\u00f3 p\u00fablica hauran d’usar la factura electr\u00f2nica per a les seves transaccions amb el govern.<\/p>\n

Com en molts altres pa\u00efsos del m\u00f3n, aquest pas sol precedir a la implementaci\u00f3 de la e-factura obligat\u00f2ria B2B.<\/p>\n

Noruega: es refor\u00e7a el sistema de reporting SAF-T<\/h4>\n

Les empreses noruegues han d’elaborar un informe obligatori<\/strong> a l’Ag\u00e8ncia Tribut\u00e0ria mitjan\u00e7ant l’est\u00e0ndard SAF-T<\/strong> (Standard Audit File for Tax) des de 2020. El govern del pa\u00eds fa ara un pas m\u00e9s i obligar\u00e0 les companyies a fer la declaraci\u00f3 de l’IVA digitalment amb el mateix sistema.<\/strong><\/p>\n

\"\"<\/h4>\n

Altres pa\u00efsos europeus<\/h4>\n

2022 tamb\u00e9 ser\u00e0 clau per a altres pa\u00efsos europeus.<\/p>\n

\u00c9s el cas d’Espanya, per exemple, que preveu aprovar la Llei “Crea y Crece”<\/strong> l’any que ve. L’avantprojecte de llei introdueix<\/a> l’obligatorietat d’usar l’e-factura B2B.<\/strong> No obstant aix\u00f2, no s’espera que el seu \u00fas sigui obligatori fins a, com a m\u00ednim, 2023.<\/p>\n

Pel seu costat, B\u00e8lgica ha confirmat la seva intenci\u00f3 d’introduir la factura electr\u00f2nica B2B obligat\u00f2ria al pa\u00eds<\/strong>. El Ministeri de Finances planeja publicar un projecte de llei amb els detalls sobre la regulaci\u00f3, el calendari i l’aplicaci\u00f3 pr\u00e0ctica el 2022. Actualment, l’e-factura B2B est\u00e0 permesa a B\u00e8lgica, sempre que tant emissor com receptor hi estiguin d’acord.<\/p>\n

Al gener del 2022 el govern de Pol\u00f2nia<\/strong> publicar\u00e0 la Llei que regula les normes de funcionament del Sistema Nacional de Factures Electr\u00f2niques<\/strong>. Encara que a la fi del 2021 va comen\u00e7ar un per\u00edode de voluntarietat, no ser\u00e0 fins a 2023 quan l’e-factura B2B ser\u00e0 obligat\u00f2ria al pa\u00eds.<\/a><\/p>\n

Finalment, les empreses de Romania<\/strong> hauran de comen\u00e7ar a usar l’est\u00e0ndard SAF-T<\/strong> (Standard Audit File for Tax) per al seus informes des del primer mes del 2022.<\/p>\n

\"\"<\/h4>\n

El Jap\u00f3 entra a la xarxa PEPPOL<\/h4>\n

Peppol<\/a>, que es va crear inicialment com un sistema per a facilitar el comer\u00e7 electr\u00f2nic a Europa, segueix traspassat fronteres. L’Ag\u00e8ncia Digital del Jap\u00f3 s’ha convertit en l’autoritat Peppol m\u00e9s recent.<\/strong> D’aquesta manera, el Jap\u00f3 s’uneix a aquesta xarxa per a facilitar l’intercanvi de transaccions electr\u00f2niques entre les companyies del seu pa\u00eds i les de la resta de la xarxa Peppol (31 pa\u00efsos europeus, Austr\u00e0lia, el Canad\u00e0, M\u00e8xic, Nova Zelanda, Singapur i els EUA).<\/p>\n

Arrenca un pla pilot per a la e-factura B2G a Filipines<\/h4>\n

Com ja han fet altres pa\u00efsos, Filipines far\u00e0 el primer pas cap a la implementaci\u00f3 de la factura electr\u00f2nica al pa\u00eds amb un pla pilot. A l’abril, 6 empreses participaran en les primeres proves. L’1 de juliol de 2022, els principals contribuents del pa\u00eds comen\u00e7aran a transmetre les seves factures al govern.<\/strong> Aquest pla pilot servir\u00e0 per a establir les bases del sistema de facturaci\u00f3 electr\u00f2nica del pa\u00eds.<\/p>\n

Filipines vol generalitzar l’\u00fas de la factura electr\u00f2nica el 2023.<\/p>\n

Arriba la factura electr\u00f2nica B2B obligat\u00f2ria a Vietnam<\/h4>\n

El 2021, Vietnam va comen\u00e7ar el desplegament de la factura B2B al pa\u00eds<\/strong>. Les empreses de 6 prov\u00edncies (Hanoi, Ho Chi Minh City, Hai Phong, Quang Ninh, Phu Tho i Binh Dinh) van iniciar la implementaci\u00f3 de la e-factura en les seves transaccions B2B. Aquesta primera fase conclou al mar\u00e7 del 2022.<\/p>\n

Les empreses de les 57 prov\u00edncies restants hauran de fer el mateix a partir d’abril i fins a juliol del 2022, en la fase 2 del projecte.<\/strong><\/p>\n

Les companyies vietnamites hauran de transmetre totes les factures a l’autoritat fiscal del pa\u00eds i, posteriorment, a l’emissor fiscal. \u00c9s a dir, han adoptat un model clearance<\/a> de factura electr\u00f2nica.<\/p>\n

Panam\u00e0 culmina el seu proc\u00e9s<\/h4>\n

Despr\u00e9s de l’\u00e8xit del seu pla pilot i la fase de massificaci\u00f3<\/a>, durant el 2022 la factura electr\u00f2nica ser\u00e0 obligat\u00f2ria a Panam\u00e0. A partir de l’1 de gener del 2022 ho ser\u00e0 per a aquells contribuents registrats amb RUC. I a partir de juliol de 2022 ho ser\u00e0 per a la resta de companyies.<\/p>\n

Els Estats Units avan\u00e7a cap a la e-factura<\/h4>\n

Despr\u00e9s d’estar treballant en el projecte de factura electr\u00f2nica<\/a>, s’espera que el programa pilot d’intercanvi de factures electr\u00f2niques als Estat Units estigui operatius durant l’any que ve.<\/p>\n

\"\"Si no vols perdre’t cap novetat sobre la regulaci\u00f3 de la factura electr\u00f2nica en el m\u00f3n, subscriu-te a nostra newsletter mensual.<\/a><\/strong>[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

A Europa, \u00c0sia i Am\u00e8rcia<\/p>\n","protected":false},"author":3,"featured_media":11005,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[1769,1757,1690,1779,1668,1777,1660],"coauthors":[110],"class_list":{"0":"post-10985","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa","8":"tag-b2b-ca","9":"tag-b2g-ca","10":"tag-bavel-ca","11":"tag-efactura","12":"tag-eprocurement-ca","13":"tag-model-clearance","14":"tag-travel-ca"},"yoast_head":"\nFactura electr\u00f2nica: novetats legislatives per al 2022 - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"Factura electr\u00f2nica 2022: adapta la teva empresa als canvis legislatius que es produiran l'any vinent a diferents pa\u00efsos del m\u00f3n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/factura-electronica-novetats-legislatives-per-al-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Factura electr\u00f2nica: novetats legislatives per al 2022 - 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