{"id":12587,"date":"2024-08-02T13:02:38","date_gmt":"2024-08-02T12:02:38","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12587"},"modified":"2024-08-21T11:54:47","modified_gmt":"2024-08-21T10:54:47","slug":"alemanya-progressos-en-la-legislacio-sobre-facturacio-electronica","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/alemanya-progressos-en-la-legislacio-sobre-facturacio-electronica\/","title":{"rendered":"Alemanya: progressos en la legislaci\u00f3 sobre facturaci\u00f3 electr\u00f2nica"},"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 d&#8217;Hisenda alemany (BMF) <\/span><b>ha publicat l&#8217;esborrany de llei sobre el mandat alemany de facturaci\u00f3 electr\u00f2nica<\/b><span style=\"font-weight: 400;\">, que entrar\u00e0 en vigor l&#8217;1 de gener de 2025. Aquest document <\/span><b>cont\u00e9 una guia que detalla els canvis normatius<\/b><span style=\"font-weight: 400;\"> introdu\u00efts per la Llei d&#8217;Oportunitats de Creixement (<\/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;\">) i indicacions pr\u00e0ctiques per a les empreses a Alemanya.<\/span><\/p>\n<h4><b>Aspectes fonamentals de la guia<\/b><\/h4>\n<p><b>A partir de l&#8217;1 de gener de 2025, les empreses hauran de ser capaces de rebre factures electr\u00f2niques<\/b><span style=\"font-weight: 400;\"> que compleixin amb la norma EN 16931. Al principi, bastar\u00e0 amb proporcionar una adre\u00e7a de correu electr\u00f2nic per a complir amb aquest requisit, encara que tamb\u00e9 podran utilitzar altres m\u00e8todes de distribuci\u00f3 per a rebre les factures electr\u00f2niques.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L&#8217;<\/span><b>obligaci\u00f3 d&#8217;emetre factures electr\u00f2niques s&#8217;implementar\u00e0 de manera gradual durant 2027 i 2028<\/b><span style=\"font-weight: 400;\">, la qual cosa permetr\u00e0 a les empreses adaptar-se progressivament als nous requisits.<\/span><\/p>\n<p><b>Les factures hauran de distribuir-se electr\u00f2nicament<\/b><span style=\"font-weight: 400;\">, ja sigui per e-mail, desc\u00e0rrega o interf\u00edcie. No ser\u00e0 legal emmagatzemar la factura en un hardware i enviar-la f\u00edsicament per a la seva desc\u00e0rrega.<\/span><\/p>\n<h4><b>Orientacions pr\u00e0ctiques<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">La guia inclou indicacions respecte a l<\/span><b>&#8217;emmagatzematge adequat de les factures electr\u00f2niques. Tamb\u00e9 aclareix els procediments per a la deducci\u00f3 de l&#8217;IVA suportat <\/b><span style=\"font-weight: 400;\">en factures electr\u00f2niques, proporcionant a les empreses la informaci\u00f3 necess\u00e0ria per a gestionar correctament les seves obligacions fiscals.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En aquest sentit, si un client es nega a acceptar una factura electr\u00f2nica o no pot rebre-la, l&#8217;esborrany indica que no t\u00e9 dret a una factura alternativa. <\/span><b>Les obligacions del prove\u00efdor en mat\u00e8ria d&#8217;IVA es consideraran complertes, independentment de l&#8217;acceptaci\u00f3 del client<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El <\/span><b>document definitiu es publicar\u00e0 en el quart trimestre de 2024<\/b><span style=\"font-weight: 400;\">, donant a les empreses temps per a preparar-se i assegurar-se que els seus sistemes i processos compleixen amb les noves regulacions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aquest mandat representa un avan\u00e7 significatiu cap a la digitalitzaci\u00f3 i modernitzaci\u00f3 dels processos fiscals a Alemanya. Les empreses han d&#8217;<\/span><b>adaptar-se a aquests canvis per a assegurar el compliment normatiu i aprofitar les oportunitats que la facturaci\u00f3 electr\u00f2nica<\/b><span style=\"font-weight: 400;\"> ofereix per a millorar l&#8217;efici\u00e8ncia i reduir els costos operatius.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aspectes fonamentals de la guia<\/p>\n","protected":false},"author":9,"featured_media":12590,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[],"coauthors":[2065],"class_list":{"0":"post-12587","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alemanya: progressos en la legislaci\u00f3 sobre facturaci\u00f3 electr\u00f2nica - 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