{"id":12243,"date":"2023-10-30T17:45:28","date_gmt":"2023-10-30T16:45:28","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12243"},"modified":"2023-10-30T17:45:28","modified_gmt":"2023-10-30T16:45:28","slug":"similituds-i-diferencies-factura-electronica-sii-verifactu-i-ticketbai","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/similituds-i-diferencies-factura-electronica-sii-verifactu-i-ticketbai\/","title":{"rendered":"Similituds i difer\u00e8ncies: factura electr\u00f2nica, SII, VeriFactu i TicketBAI"},"content":{"rendered":"Tiempo de lectura:<\/span> 4<\/span> minutos<\/span><\/span>

Quina difer\u00e8ncia hi ha entre la facturaci\u00f3 electr\u00f2nica i VeriFactu? Coexistiran el Subministrament Immediat d’Informaci\u00f3 (SII) i la factura electr\u00f2nica? Qu\u00e8 passar\u00e0 amb les empreses basques i TicketBAI? Continua llegint per a trobar la resposta a aquestes i moltes altres preguntes.<\/p>\n

Qu\u00e8 \u00e9s qu\u00e8: factura electr\u00f2nica, SII, VeriFactu i TicketBAI<\/h4>\n

La Llei “Crea y Crece” va establir el mandat per a la creaci\u00f3 d’un sistema espanyol de factura electr\u00f2nica<\/strong>. En conseq\u00fc\u00e8ncia, El Ministeri d’Assumptes Econ\u00f2mics i Transformaci\u00f3 Digital ha elaborat un esborrany de reial decret per a regular l’\u00fas de la factura electr\u00f2nica obligat\u00f2ria en transaccions entre empreses (B2B)<\/strong>. Aquest reial decret crea el sistema espanyol de facturaci\u00f3 electr\u00f2nica. El model espanyol d’e-factura estableix que les empreses hauran d’intercanviar-se les factures electr\u00f2nicament a trav\u00e9s de les Plataforma d’Intercanvi de Factures Electr\u00f2niques (PIFEs). Per tant, seran les PIFEs les que hauran d’enviar una c\u00f2pia de cada factura a la plataforma p\u00fablica.<\/strong> En aquest seminari web<\/a> t’expliquem aquesta normativa amb m\u00e9s detall.<\/p>\n

El Subministrament Immediat d’Informaci\u00f3 (SII)<\/strong> \u00e9s un sistema creat per l’Ag\u00e8ncia Tribut\u00e0ria a trav\u00e9s del qual es fa la declaraci\u00f3, gaireb\u00e9 a temps real, dels llibres registre de l’impost sobre el valor afegit (IVA).<\/strong> Els contribuents obligats al SII s\u00f3n aquells que facturen m\u00e9s de 6 milions d’euros a l’any. L’obligaci\u00f3 \u00e9s la d’enviar el detall dels registres de facturaci\u00f3 en un termini de quatre dies. En aquest enlla\u00e7 pots trobar tota la informaci\u00f3 sobre el SII.<\/a><\/p>\n

La llei antifrau<\/strong> va entrar en vigor el passat octubre del 2021. Un dels mandats d’aquesta llei \u00e9s la creaci\u00f3 del seu propi reglament que encara est\u00e0 en proc\u00e9s d’aprovaci\u00f3. Aquest reglament contempla la creaci\u00f3 de VeriFactu. VeriFactu \u00e9s un sistema d’emissi\u00f3 de factures verificables.<\/strong> El principal objectiu de VeriFactu \u00e9s certificar a les empreses que emeten factures perqu\u00e8 aquests documents compleixin uns requisits m\u00ednims i siguin considerats v\u00e0lids i certificats per a l’administraci\u00f3. El sistema VeriFactu encara no est\u00e0 aprovat per Consell de Ministres i, per tant, no \u00e9s obligatori ni est\u00e0 en vigor.<\/p>\n

Per la seva banda, TicketBAI<\/strong><\/a> \u00e9s un projecte desenvolupat conjuntament per les Hisendes Forals i el Govern Basc. Segons el govern Basc, l’objectiu de TicketBAI “\u00e9s implantar unes obligacions legals i t\u00e8cniques en el software de gesti\u00f3 i facturaci\u00f3 de les empreses contribuents que permetin dur a terme un control de les seves activitats i ingressos econ\u00f2mics<\/strong> (…). Tots els contribuents, sense excepci\u00f3, hauran d’acollir-se a aquesta mesura”<\/em>. La implantaci\u00f3 de TicketBAI \u00e9s diferent en les tres Hisendes Forals (Biscaia, Guip\u00fascoa i \u00c0laba), tant en forma com en temps. TicketBAI est\u00e0 entrat en vigor gradualment des de 2022 fins a 2024 en els diferents territoris.<\/p>\n

\"InfografiaSimilituds i difer\u00e8ncies<\/h4>\n

Segons les normatives en vigor a dia d’avui, els quatre sistemes coexistiran<\/strong>. Cap substituir\u00e0 a un altre. Quins s\u00f3n, llavors, les difer\u00e8ncies entre ells?<\/p>\n

El sistema espanyol de factura electr\u00f2nica i TicketBAI s\u00f3n dos sistemes que regulen la factura electr\u00f2nica d’alguna forma.<\/strong> S\u00f3n similars, per\u00f2 TicketBAI \u00e9s regional i el sistema espanyol de factura electr\u00f2nica \u00e9s estatal. Aix\u00f2 significa que, encara que compleixin amb el sistema TicketBAI, les empreses basques hauran de complir tamb\u00e9 el que s’estableix en l’esborrany del reial decret que regula l’\u00fas de la factura electr\u00f2nica a Espanya.<\/strong><\/p>\n

D’altra banda, la certificaci\u00f3 VeriFactu complementa l’obligatorietat d’usar la factura electr\u00f2nica en transaccions entre empreses (B2B). Aix\u00ed, les empreses emissores de factures<\/strong>, que al seu torn s\u00f3n les PIFEs en el sistema espanyol de factura electr\u00f2nica, hauran de tenir la certificaci\u00f3 VeriFactu per a poder operar. A mode de resum, \u00e9s una capa m\u00e9s de seguretat.<\/strong><\/p>\n

Finalment, el sistema espanyol de facturaci\u00f3 electr\u00f2nica no substituir\u00e0 al SII.<\/strong> La principal ra\u00f3 \u00e9s que tots dos sistemes tenen objectius diferents, com hem vist amb anterioritat. Tamb\u00e9 perqu\u00e8 el SII ser\u00e0 el canal a trav\u00e9s del qual les empreses hauran d’informar sobre els estats de les factures, tal com estableix l’esborrany del reial decret que regula la factura electr\u00f2nica obligat\u00f2ria a Espanya.<\/p>\n

Preguntes freq\u00fcents<\/h4>\n

Com a experts en facturaci\u00f3 electr\u00f2nica, des de Voxel hem realitzat ja diverses formacions i seminaris web sobre aquesta normativa. A continuaci\u00f3, us deixem algunes de les preguntes m\u00e9s freq\u00fcents sobre la factura electr\u00f2nica, el SII, VeriFactu i TicketBAI.<\/p>\n

Quina relaci\u00f3 hi ha entre el reial decret de factura electr\u00f2nica, el sistema VeriFactu i TicketBAI?<\/strong><\/p>\n

VeriFactu \u00e9s un sistema que no est\u00e0 aprovat encara, no obstant aix\u00f2, quan ho estigui, podr\u00e0 coexistir amb el que s’estableix en l’esborrany del reial decret de factura electr\u00f2nica ja que t\u00e9 funcions diferents. D’altra banda, el Pa\u00eds Basc va decidir implementar el seu sistema de facturaci\u00f3 electr\u00f2nica, TicketBAI, el qual haur\u00e0 d’adequar-se al compliment de les obligacions indicades en el reial decret una vegada sigui publicat en el Butllet\u00ed Oficial de l’Estat.<\/p>\n

Haig de continuar informant el Subministrament Immediat d’Informaci\u00f3 (SII)?<\/strong><\/p>\n

S\u00ed. La Llei “Crea y Crece” no substitueix el Subministrament Immediat d’Informaci\u00f3 (SII).<\/p>\n

Les empreses que ja informem de tota la facturaci\u00f3 directament al Subministrament Immediat d’Informaci\u00f3 (SII), haurem tamb\u00e9 d’enviar totes les factures B2B (entre empreses) a trav\u00e9s de Voxel perqu\u00e8 siguin informades a l’administraci\u00f3 per aquesta segona via?<\/strong><\/p>\n

A trav\u00e9s de la plataforma electr\u00f2nica de l’Ag\u00e8ncia Estatal d’Administraci\u00f3 Tribut\u00e0ria (AEAT) s’hauran de pujar les factures electr\u00f2niques emeses. El receptor de la factura haur\u00e0 d’informar sobre l’estat de la seva acceptaci\u00f3 i sobre la data de pagament, a trav\u00e9s del SII. En tots dos casos, Voxel ser\u00e0 qui realitzar\u00e0 les gestions necess\u00e0ries.<\/p>\n

Si vols saber-ho tot sobre la factura electr\u00f2nica obligat\u00f2ria a Espanya, descarrega’t aquest monogr\u00e0fic<\/a> elaborat per Voxel. Si tens m\u00e9s dubtes o vols comentar un cas en particular, pots contactar amb el nostre equip a info@voxelgroup.net.<\/p>\n","protected":false},"excerpt":{"rendered":"

Context i marc regulatori<\/p>\n","protected":false},"author":3,"featured_media":12253,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[],"coauthors":[110],"class_list":{"0":"post-12243","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa"},"yoast_head":"\nSimilituds i difer\u00e8ncies: factura electr\u00f2nica, SII, VeriFactu i TicketBAI - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"Analitzem els diferents sistemes al voltant de la factura electr\u00f2nica a Espanya: VeriFactu, SII, TicketBAI i l'e-factura.\" \/>\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\/similituds-i-diferencies-factura-electronica-sii-verifactu-i-ticketbai\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Similituds i difer\u00e8ncies: factura electr\u00f2nica, SII, VeriFactu i TicketBAI - 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