{"id":12536,"date":"2024-07-26T08:49:44","date_gmt":"2024-07-26T07:49:44","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12536"},"modified":"2024-07-26T08:49:44","modified_gmt":"2024-07-26T07:49:44","slug":"romania-amplia-el-seu-regim-de-facturacio-electronica-a-les-transaccions-b2c","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/romania-amplia-el-seu-regim-de-facturacio-electronica-a-les-transaccions-b2c\/","title":{"rendered":"Romania amplia el seu r\u00e8gim de facturaci\u00f3 electr\u00f2nica a les transaccions B2C"},"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><p><span style=\"font-weight: 400;\">El Ministeri de Finances de Romania ha anunciat un canvi important en el seu sistema de facturaci\u00f3 electr\u00f2nica. A partir de l&#8217;1 de gener de 2025, <\/span><b>s&#8217;estendr\u00e0 l&#8217;\u00fas de la e-factura obligat\u00f2ria a les transaccions B2C<\/b><span style=\"font-weight: 400;\">. Les transaccions B2C s\u00f3n aquelles que es donen entre una empresa i els consumidors finals. Aquest anunci subratlla el comprom\u00eds del govern roman\u00e8s amb la<\/span><b> digitalitzaci\u00f3 i modernitzaci\u00f3 del seu sistema fiscal.<\/b><\/p>\n<h4><b>Calendari d&#8217;implementaci\u00f3<\/b><\/h4>\n<p><b>La factura electr\u00f2nica obligat\u00f2ria entre empreses (B2B) ja \u00e9s obligat\u00f2ria a Romania.<\/b><span style=\"font-weight: 400;\"> Des de gener de 2024, s&#8217;ha implementat un r\u00e8gim gaireb\u00e9 en temps real per a la comunicaci\u00f3 de factures B2B. Les empreses han de comunicar les factures en format XML dins d&#8217;un termini de cinc dies laborables des de la seva emissi\u00f3, a trav\u00e9s de l&#8217;Espai Privat Virtual (SPV) del sistema de facturaci\u00f3 electr\u00f2nica de Romania RO.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Des de juliol de 2024, ha entrat en funcionament la presentaci\u00f3 completa de factures electr\u00f2niques. \u00c9s a dir, les factures nom\u00e9s s\u00f3n v\u00e0lides si s\u00f3n factures electr\u00f2niques. I, en conseq\u00fc\u00e8ncia, <\/span><b>les factures en paper ja no s\u00f3n acceptables per al compliment fiscal.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A m\u00e9s, des de la mateixa data, juliol de 2024, la facturaci\u00f3 electr\u00f2nica B2C s&#8217;ha iniciat de manera volunt\u00e0ria, preparant el terreny per a l&#8217;obligatorietat que comen\u00e7ar\u00e0 uns mesos m\u00e9s tard.<\/span><\/p>\n<p><b>Al gener de 2025, la facturaci\u00f3 electr\u00f2nica B2C ser\u00e0 obligat\u00f2ria.<\/b><span style=\"font-weight: 400;\"> Les factures hauran de ser enviades en format CIUS_RO (UBL 2.1 o CIN) al portal del govern per a la seva autoritzaci\u00f3, incloent-hi comprovacions b\u00e0siques de validaci\u00f3 de la informaci\u00f3 i del format.<\/span><\/p>\n<h4><b>Exempcions i especificacions<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Els subjectes exempts de l&#8217;obligaci\u00f3 de facturaci\u00f3 electr\u00f2nica en aquest context s\u00f3n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Els subjectes passius que emetin factures per operacions no subjectes a l&#8217;IVA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Missions diplom\u00e0tiques i oficines consulars.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les sucursals de les forces armades romaneses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El Banc Nacional Europeu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Les associacions espec\u00edfiques, les fundacions i els agricultors que operen sota el r\u00e8gim especial tamb\u00e9 hauran de complir els nous requisits a partir de l&#8217;1 de juliol de 2025.<\/span><\/p>\n<h4><b>Perspectives de futur<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Per al 2035, <\/span><b>Romania haur\u00e0 d&#8217;harmonitzar el seu model de liquidaci\u00f3 centralitzada amb les reformes proposades per la UE en mat\u00e8ria d&#8217;IVA en l&#8217;era digital<\/b><span style=\"font-weight: 400;\">. Aquest pas \u00e9s crucial per complir amb els requisits d&#8217;informaci\u00f3 digital i garantir una integraci\u00f3 fluida en el marc europeu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aquest aven\u00e7 cap a la digitalitzaci\u00f3 de la facturaci\u00f3 no nom\u00e9s facilitar\u00e0<\/span><b> la transpar\u00e8ncia i efici\u00e8ncia fiscal<\/b><span style=\"font-weight: 400;\">, sin\u00f3 que tamb\u00e9 alinear\u00e0 Romania amb <\/span><b>les millors pr\u00e0ctiques internacionals en la gesti\u00f3 electr\u00f2nica de documents.<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir de 2025<\/p>\n","protected":false},"author":3,"featured_media":12559,"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-12536","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Romania amplia el seu r\u00e8gim de facturaci\u00f3 electr\u00f2nica a les transaccions B2C - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"Arriba a Romania la factura electr\u00f2nica B2C obligat\u00f2ria. 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