{"id":12581,"date":"2024-08-02T13:02:46","date_gmt":"2024-08-02T12:02:46","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12581"},"modified":"2024-08-21T11:54:18","modified_gmt":"2024-08-21T10:54:18","slug":"alemania-progresos-en-la-legislacion-sobre-facturacion-electronica","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/alemania-progresos-en-la-legislacion-sobre-facturacion-electronica\/","title":{"rendered":"Alemania: progresos en la legislaci\u00f3n sobre facturaci\u00f3n electr\u00f3nica"},"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 Ministerio de Hacienda alem\u00e1n (BMF) <strong>ha publicado el borrador de ley sobre el mandato alem\u00e1n de facturaci\u00f3n electr\u00f3nica<\/strong>, que entrar\u00e1 en vigor el 1 de enero de 2025.\u00a0<\/span><span style=\"font-weight: 400;\">Este documento <\/span><b>contiene una gu\u00eda que detalla los cambios normativos<\/b><span style=\"font-weight: 400;\"> introducidos por la Ley de Oportunidades de Crecimiento (<\/span><a href=\"https:\/\/www.recht.bund.de\/bgbl\/1\/2024\/108\/VO\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Wachstumschansengesetz<\/span><\/a><span style=\"font-weight: 400;\">) e indicaciones pr\u00e1cticas para las empresas en Alemania.<\/span><\/p>\n<h4><b>Aspectos fundamentales de la gu\u00eda\u00a0\u00a0<\/b><\/h4>\n<p><b>A partir del 1 de enero de 2025<\/b><span style=\"font-weight: 400;\">, <\/span><b>las empresas deber\u00e1n ser capaces de recibir facturas electr\u00f3nicas<\/b><span style=\"font-weight: 400;\"> que cumplan con la norma EN 16931. Al principio, bastar\u00e1 con proporcionar una direcci\u00f3n de correo electr\u00f3nico para cumplir con este requisito, aunque tambi\u00e9n podr\u00e1n utilizar otros m\u00e9todos de distribuci\u00f3n para recibir las facturas electr\u00f3nicas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La <\/span><b>obligaci\u00f3n de emitir facturas electr\u00f3nicas<\/b> <b>se implementar\u00e1 de manera gradual durante 2027 y 2028<\/b><span style=\"font-weight: 400;\">, lo que permitir\u00e1 a las empresas adaptarse progresivamente a los nuevos requisitos.<\/span><\/p>\n<p><b>Las facturas deber\u00e1n distribuirse electr\u00f3nicamente<\/b><span style=\"font-weight: 400;\">, ya sea por e-mail, descarga o interfaz. No ser\u00e1 legal almacenar la factura en un hardware y enviarla f\u00edsicamente para su descarga.<\/span><\/p>\n<h4><b>Orientaciones pr\u00e1cticas<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">La gu\u00eda incluye indicaciones respecto al <\/span><b>almacenamiento adecuado de las facturas electr\u00f3nicas. Tambi\u00e9n aclara los<\/b> <b>procedimientos para la deducci\u00f3n del IVA soportado<\/b><span style=\"font-weight: 400;\"> en facturas electr\u00f3nicas, proporcionando a las empresas la informaci\u00f3n necesaria para gestionar correctamente sus obligaciones fiscales.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En este sentido, si un cliente se niega a aceptar una factura electr\u00f3nica o no puede recibirla, el borrador indica que no tiene derecho a una factura alternativa.<\/span><b> Las obligaciones del proveedor en materia de IVA se considerar\u00e1n cumplidas<\/b><span style=\"font-weight: 400;\">, <\/span><b>independientemente de la aceptaci\u00f3n del cliente<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El <\/span><b>documento definitivo se publicar\u00e1 en el cuarto trimestre de 2024<\/b><span style=\"font-weight: 400;\">, dando a las empresas tiempo para prepararse y asegurarse de que sus sistemas y procesos cumplen con las nuevas regulaciones.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Este mandato representa un avance significativo hacia la digitalizaci\u00f3n y modernizaci\u00f3n de los procesos fiscales en Alemania. Las empresas deben <\/span><b>adaptarse a estos cambios para asegurar el cumplimiento normativo y aprovechar las oportunidades que la facturaci\u00f3n electr\u00f3nica<\/b><span style=\"font-weight: 400;\"> ofrece para mejorar la eficiencia y reducir los costos operativos.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aspectos fundamentales de la gu\u00eda<\/p>\n","protected":false},"author":9,"featured_media":12584,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1622],"tags":[],"coauthors":[2065],"class_list":{"0":"post-12581","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alemania: progresos en la legislaci\u00f3n sobre facturaci\u00f3n electr\u00f3nica - 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