{"id":11418,"date":"2022-11-21T12:17:04","date_gmt":"2022-11-21T11:17:04","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=11418"},"modified":"2024-07-23T09:43:44","modified_gmt":"2024-07-23T08:43:44","slug":"todas-las-claves-de-la-factura-electronica-obligatoria-en-espana","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/todas-las-claves-de-la-factura-electronica-obligatoria-en-espana\/","title":{"rendered":"Todas las claves de la factura electr\u00f3nica obligatoria en Espa\u00f1a"},"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\"> 3<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p><strong>\u00daltima actualizaci\u00f3n: julio 2024<\/strong><\/p>\n<p><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/KjSC5ByUJpA?si=lnzX6HMvkYFxlKps\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<h2>Iker Beraza, del Ministerio de Asuntos Econ\u00f3micos y Transformaci\u00f3n Digital, habla sobre la factura electr\u00f3nica obligatoria en Espa\u00f1a.<\/h2>\n<p><strong>La factura electr\u00f3nica B2B (entre empresas) obligatoria es ya una realidad en Espa\u00f1a<\/strong>. El 22 de septiembre del 2022 <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-15818\" target=\"_blank\" rel=\"noopener\">se aprob\u00f3 la Ley Crea y Crece<\/a> que recoge esta obligatoriedad. La cuenta atr\u00e1s para que las empresas espa\u00f1olas operen con la factura digital se ha puesto en marcha.<\/p>\n<p>As\u00ed lo explic\u00f3 <strong>Iker Beraza, Asesor de la Direcci\u00f3n General de Pol\u00edtica Econ\u00f3mica en Ministerio de Asuntos Econ\u00f3micos y Transformaci\u00f3n Digital, en el <a href=\"https:\/\/bavelsummit.com\/eProcurement\/\" target=\"_blank\" rel=\"noopener\">eProcurement Tech Summit,<\/a><\/strong> el evento especializado en la tecnolog\u00eda en el canal horeca organizado por Voxel. <strong>Beraza expuso todas las claves de la factura electr\u00f3nica obligatoria en Espa\u00f1a.<\/strong> Sigue leyendo para conocerlas.<\/p>\n<h4><a href=\"https:\/\/www.youtube.com\/watch?v=JvqtgHqKDIY&amp;t\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" id=\"imgBaraza\" class=\"aligncenter wp-image-11491 size-full\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/Iker-Beraza_playvideo.jpg\" alt=\"Iker Beraza\" width=\"1200\" height=\"609\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/Iker-Beraza_playvideo.jpg 1200w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/Iker-Beraza_playvideo-300x152.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/Iker-Beraza_playvideo-1024x520.jpg 1024w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/Iker-Beraza_playvideo-768x390.jpg 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>La fecha de cobro<\/h4>\n<p>El gobierno de Espa\u00f1a ha concebido esta ley con dos objetivos, principalmente. El primero es <strong>luchar contra el abuso de los plazos de pago.<\/strong> De este modo se pretende asegurar el cumplimiento de la normativa de morosidad comercial con datos fiables sobre plazos de pago de clientes a proveedores.<\/p>\n<p>Para ello, <strong>las empresas deber\u00e1n reflejar la fecha de pago de cada factura.<\/strong> En este sentido, la obligaci\u00f3n de comunicaci\u00f3n de fecha de pago puede recaer en pagador, cobrador o ambos. Esta informaci\u00f3n ayudar\u00e1 a potenciar los elementos de transparencia p\u00fablica. <em>&#8220;Se crear\u00e1 un Observatorio Estatal de la Morosidad con capacidad de configurar un listado de los peores pagadores, con la idea de que represente una sanci\u00f3n reputacional con el objetivo de redirigir determinadas conductas en los pagos\u201d, <\/em>explic\u00f3 Beraza<\/p>\n<p>El segundo objetivo es <strong>apostar por la digitalizaci\u00f3n de las compa\u00f1\u00edas<\/strong> en el marco del Plan de Recuperaci\u00f3n de la econom\u00eda espa\u00f1ola.<\/p>\n<h4>Sistema de factura electr\u00f3nica descentralizado<\/h4>\n<p>En el mundo, existen principalmente dos modelos de factura electr\u00f3nica:<a href=\"https:\/\/www.voxelgroup.net\/blog\/modelos-de-factura-electronica-clearance-vs-post-audit\/\" target=\"_blank\" rel=\"noopener\"><em> clearance y post-audit<\/em><\/a>. Espa\u00f1a ha optado por el segundo. <em><strong>&#8220;Espa\u00f1a se ha decidido por un modelo descentralizado que se apoya en las plataformas tecnol\u00f3gicas privadas y es fundamental que consigamos que lleguen a todo el universo de empresas posible.<\/strong> Confiamos en que la existencia de un nutrido grupo de grandes plataformas en Espa\u00f1a va a permitir maximizar la cobertura a todo el sector privado&#8221;.\u00a0<\/em><\/p>\n<p>En el modelo post-audit, las empresas se intercambian las facturas electr\u00f3nicas <strong>sin necesidad de comunicarlas al gobierno en tiempo real.<\/strong><\/p>\n<h4><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11426\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/blog-img-interior_eProcTechSummit-Legal-Espana.jpg\" alt=\"Iker Beraza\" width=\"1000\" height=\"667\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/blog-img-interior_eProcTechSummit-Legal-Espana.jpg 1000w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/blog-img-interior_eProcTechSummit-Legal-Espana-300x200.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/blog-img-interior_eProcTechSummit-Legal-Espana-768x512.jpg 768w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2022\/11\/blog-img-interior_eProcTechSummit-Legal-Espana-900x600.jpg 900w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/>Calendario de aplicaci\u00f3n<\/h4>\n<p>La Ley Crea y Crece se aprob\u00f3 el pasado 22 de septiembre. La propia ley daba un plazo de 6 meses para su desarrollo y, posteriormente, un a\u00f1o para que entrara en vigor para grandes empresas y dos a\u00f1os para el resto de compa\u00f1\u00edas. <strong>Sin embargo, la tramitaci\u00f3n de la normativa acumula varios meses de retraso.<\/strong><\/p>\n<p>Igualmente, el calendario de aplicaci\u00f3n sigue siendo el mismo:<\/p>\n<ul>\n<li><strong>12 meses despu\u00e9s de la aprobaci\u00f3n del Real Decreto en Consejo de Ministros: <\/strong>factura electr\u00f3nica obligatoria para aquellas <strong>empresas que facturen m\u00e1s de 8 millones de euros al a\u00f1o.<\/strong><\/li>\n<li><strong>24 meses despu\u00e9s de la aprobaci\u00f3n del Real Decreto en Consejo de Ministros: <\/strong>obligaci\u00f3n de usar la factura electr\u00f3nica para<strong> las compa\u00f1\u00edas que facturen menos de 8 millones de euros al a\u00f1o y aut\u00f3nomos.<\/strong><\/li>\n<\/ul>\n<p>Actualmente, el borrador del Real Decreto est\u00e1 es su \u00faltima fase de tramitaci\u00f3n pendiente de la aprobaci\u00f3n en Consejo de Ministros.<\/p>\n<h4>Empresas que ya usan factura electr\u00f3nica<\/h4>\n<p>Beraza especific\u00f3 que &#8220;<em>para las empresas que ya usan factura electr\u00f3nica hoy no debe suponer un gran cambio. (&#8230;) <strong>Toda la inversi\u00f3n que se ha hecho en factura electr\u00f3nica hasta ahora est\u00e1 bien hecha y no hay que volver a atr\u00e1s en ning\u00fan caso&#8221;.\u00a0<\/strong><\/em><\/p>\n<p>Y es que, en Espa\u00f1a en 2021 se intercambiaron 296 millones de facturas electr\u00f3nicas en el \u00e1mbito B2B y 14 millones de facturas en el \u00e1mbito B2G. Algunos de los sectores en los que m\u00e1s se usa la factura electr\u00f3nica son: turismo, gran consumo, autom\u00f3vil y suministros sanitarios.<\/p>\n<p>Ikera Beraza tambi\u00e9n a\u00f1adi\u00f3 que <em>&#8220;probablemente s\u00ed que suponga un cierto cambio para las plataformas de facturaci\u00f3n electr\u00f3nica, que tendr\u00e1n que adaptarse a nuevos requisitos&#8221;.\u00a0<\/em><\/p>\n<p>La factura electr\u00f3nica ya es una realidad en Espa\u00f1a y todos los negocios que a\u00fan no la usen tendr\u00e1n que adaptarse. <strong>Si quieres adelantarte a la obligatoriedad de la mano de un partner l\u00edder, cont\u00e1ctanos y te ayudaremos.<\/strong><\/p>\n<div id=\"mc_embed_shell\">\n    <link href=\"\/\/cdn-images.mailchimp.com\/embedcode\/classic-061523.css\" rel=\"stylesheet\" type=\"text\/css\">\n<style type=\"text\/css\">\n      #mc_embed_signup{background:#fff; false;clear:left; font:14px Helvetica,Arial,sans-serif; width: px;}\n    \/* Add your own Mailchimp form style overrides in your site stylesheet or in this style block.\n    We recommend moving this block and the preceding CSS link to the HEAD of your HTML file. *\/\n#mc_embed_signup .mc-field-group {\n clear: initial;\n float: left;\n width: 45%;\n margin-right: 20px;}\n#mc_embed_signup form{\nmargin-left: 0 !important;}\n#mc_embed_signup{\nmax-width: 700px;}\n#mc_embed_signup .button{\npadding: 7px 35px !important;\n height: auto;\n border-radius: 50px !important;\n}\n#mc_embed_signup .mc-field-group input{\nborder-radius: 50px !important;\n padding: 15px 34px;\n background-color: #F5F3FF !important;\n border-color: #F5F3FF !important;\n font-size: 18px;\n}\n#mc_embed_signup .mc-field-group input::placeholder {\ncolor: #BBBBE5;\n}\n#mce-responses{\ndisplay: none!important;}\n#mergeRow-gdpr{\nwidth:100%!important}\n.mc_fieldset.gdprRequired{\nwidth:100%!important;\n}\n.checkbox.subfield input{\nwidth: auto !important;\ndisplay: inline-block !important;\nmargin-right: 20px;\n}\n    <\/style>\n<div id=\"mc_embed_signup\">\n<form action=\"https:\/\/voxelgroup.us4.list-manage.com\/subscribe\/post?u=8ae9c30a209a0224f9e6d6700&amp;id=df2b1844cc&amp;v_id=81&amp;f_id=0026c1e1f0\" method=\"post\" id=\"mc-embedded-subscribe-form\" name=\"mc-embedded-subscribe-form\" class=\"validate\" target=\"_blank\">\n<div id=\"mc_embed_signup_scroll\">\n<div class=\"mc-field-group\"><input id=\"mce-EMAIL\" class=\"required email\" name=\"EMAIL\" required=\"\" type=\"email\" value=\"\" placeholder=\"Email*\" \/><\/div>\n<div class=\"mc-field-group\"><input id=\"mce-FNAME\" class=\" text\" name=\"FNAME\" type=\"text\" value=\"\" placeholder=\"Nombre\" \/><\/div>\n<div class=\"mc-field-group\"><input id=\"mce-LNAME\" class=\" text\" name=\"LNAME\" type=\"text\" value=\"\" placeholder=\"Apellidos\" \/><\/div>\n<div class=\"mc-field-group\"><input id=\"mce-COMPANY\" class=\" text\" name=\"COMPANY\" type=\"text\" value=\"\" placeholder=\"Empresa\" \/><\/div>\n<div id=\"mergeRow-gdpr\" class=\"mergeRow gdpr-mergeRow content__gdprBlock mc-field-group\">\n<div class=\"content__gdpr\">\n<fieldset class=\"mc_fieldset gdprRequired mc-field-group\" name=\"interestgroup_field\"><label class=\"checkbox subfield\" for=\"gdpr354\"><input type=\"checkbox\" id=\"gdpr_354\" name=\"gdpr[354]\" class=\"gdpr\" value=\"Y\"><span>Acepto las <a href=\"https:\/\/www.voxelgroup.net\/es\/politica-de-privacidad\/\" target=\"_blank\" rel=\"noopener\">condiciones de privacidad.*<\/a><\/span><\/label><\/fieldset>\n<p>*Le informamos que Voxel Media, S.L. tratar\u00e1 sus datos con la finalidad de gestionar sus solicitudes, atender sus consultas, organizar eventos y, en su caso, enviarle nuestra Newsletter para mantenerlo informado de nuestras actividades y servicios. 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