{"id":12875,"date":"2025-03-25T09:10:48","date_gmt":"2025-03-25T08:10:48","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12875"},"modified":"2025-03-25T12:58:58","modified_gmt":"2025-03-25T11:58:58","slug":"novedades-en-la-ley-de-facturacion-electronica-en-espana","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/novedades-en-la-ley-de-facturacion-electronica-en-espana\/","title":{"rendered":"Novedades en la ley de facturaci\u00f3n electr\u00f3nica 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><span style=\"font-weight: 400;\">El Ministerio de Asuntos Econ\u00f3micos y Transformaci\u00f3n Digital<\/span><b> ha publicado el segundo borrador del real decreto<\/b><span style=\"font-weight: 400;\"> que regula el uso de<\/span><b> la factura electr\u00f3nica obligatoria<\/b><span style=\"font-weight: 400;\"> en transacciones entre empresas (B2B) en Espa\u00f1a.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Este nuevo texto recoge<\/span><b> modificaciones en relaci\u00f3n al calendario<\/b><span style=\"font-weight: 400;\"> de aplicaci\u00f3n y otros aspectos pero mantiene las <\/span><b>dos obligaciones esenciales<\/b><span style=\"font-weight: 400;\">: la emisi\u00f3n, transmisi\u00f3n y recepci\u00f3n de <\/span><b>facturas electr\u00f3nicas<\/b><span style=\"font-weight: 400;\"> B2B; y la obligaci\u00f3n de<\/span><b> informar del estado de las facturas<\/b><span style=\"font-weight: 400;\"> por parte del receptor.<\/span><\/p>\n<h2><b>Calendario de aplicaci\u00f3n<img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-12890 \" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/03\/calendario_aplicacion_vert2-3.jpg\" alt=\"Calendario factura electr\u00f3nica Espa\u00f1a\" width=\"375\" height=\"748\" \/><br \/>\n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Uno de los cambios m\u00e1s relevantes de este segundo borrador es que<\/span><b> el calendario de aplicaci\u00f3n depender\u00e1 de la publicaci\u00f3n de la Orden T\u00e9cnica Ministerial<\/b><span style=\"font-weight: 400;\"> (especificaciones t\u00e9cnicas) y no de la publicaci\u00f3n del real decreto en el Bolet\u00edn Oficial del Estado (BOE). Seg\u00fan el borrador actual, el calendario es el siguiente:\u00a0<\/span><\/p>\n<p><b>Empresas con facturaci\u00f3n &gt; 8M \u20ac:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facturaci\u00f3n electr\u00f3nica y reporte de estado de facturas: 12 meses desde la publicaci\u00f3n de la Orden T\u00e9cnica Ministerial\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Durante el primer a\u00f1o de facturaci\u00f3n electr\u00f3nica obligatoria, se deber\u00e1 acompa\u00f1ar la e-factura con un PDF, salvo que el receptor renuncie a ello.<\/span><\/li>\n<\/ul>\n<p><b>Empresas con facturaci\u00f3n &lt; 8M \u20ac:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facturaci\u00f3n electr\u00f3nica: 24 meses desde la publicaci\u00f3n de la la Orden T\u00e9cnica Ministerial\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reporte de estado de facturas: 36 meses desde la publicaci\u00f3n de la Orden T\u00e9cnica Ministerial\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Otros cambios<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Se<\/span><b> incluye el formato UBL<\/b><span style=\"font-weight: 400;\"> en el grupo de formatos de e-factura admitidos (Facturae, CII, EDIFACT). Se mantiene la posibilidad de ampliar el listado \u201cen atenci\u00f3n a la amplitud de su uso en un determinado sector econ\u00f3mico o a la innovaci\u00f3n tecnol\u00f3gica en este campo\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El repositorio p\u00fablico obligatorio solo admitir\u00e1 el formato UBL y deber\u00e1 ser una <\/span><b>copia fiel de cada factura<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La obligaci\u00f3n se extiende a todas las facturas B2B, incluidas las voluntarias.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exclusiones sectoriales: mercado el\u00e9ctrico, gas y facturaci\u00f3n IATA (CASS, BSP, SIS-ICH).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El criterio para<\/span><b> calcular los plazos de pago cambia<\/b><span style=\"font-weight: 400;\">: si la factura contiene la fecha de la operaci\u00f3n, el plazo inicia desde esa fecha; sino, desde la fecha de expedici\u00f3n de la factura.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Este nuevo borrador establece la eventual creaci\u00f3n de una herramienta gratuita, para generar facturas electr\u00f3nicas, que ser\u00e1n tambi\u00e9n <a href=\"https:\/\/www.voxelgroup.net\/blog\/el-papel-de-verifactu-en-la-facturacion-electronica\/\" target=\"_blank\" rel=\"noopener\">Veri*factu,<\/a> en caso de ser necesario.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alineaci\u00f3n con la normativa europea <a href=\"https:\/\/www.voxelgroup.net\/blog\/vida-la-revolucion-de-la-tributacion-digital-en-europa\/\" target=\"_blank\" rel=\"noopener\">ViDA (VAT in the Digital Age).<\/a><\/span><\/li>\n<\/ul>\n<h2><b>Funcionamiento del sistema espa\u00f1ol de facturaci\u00f3n electr\u00f3nica<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">La emisi\u00f3n y recepci\u00f3n de facturas y la notificaci\u00f3n de los estados se realizar\u00e1 a trav\u00e9s del <strong>sistema espa\u00f1ol de facturaci\u00f3n electr\u00f3nica.<\/strong> Este sistema est\u00e1 compuesto por l<strong>a soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica, las plataformas privadas de intercambio de facturaci\u00f3n electr\u00f3nica (PIFEs), y la empresa.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">El proceso seguir\u00e1 los siguientes pasos:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La empresa emisora enviar\u00e1 las facturas B2B a trav\u00e9s de su PIFE.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Esta PIFE deber\u00e1 remitir una copia fiel de la factura, en formato UBL, a la soluci\u00f3n p\u00fablica. La soluci\u00f3n p\u00fablica actuar\u00e1 como repositorio y tambi\u00e9n enviar\u00e1 la factura a la PIFE del receptor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El receptor deber\u00e1 comunicar , la aceptaci\u00f3n o rechazo de la factura y su pago, en un plazo de 4 d\u00edas naturales desde que ocurra cada estado.<\/span><\/li>\n<\/ul>\n<h2><b>Pr\u00f3ximos pasos<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A partir de ahora, y hasta el 7 de abril, se abre<\/span><b> un periodo de alegaciones<\/b><span style=\"font-weight: 400;\"> para que las empresas afectadas puedan exponer sus comentarios a la Administraci\u00f3n P\u00fablica.\u00a0<\/span><\/p>\n<p><b>Desde Voxel participaremos en este proceso<\/b><span style=\"font-weight: 400;\">, ahora como parte del grupo Amadeus, y con el apoyo de<\/span><b> las 130 empresas l\u00edderes que firmaron el \u201c<a href=\"https:\/\/www.hosteltur.com\/161637_empresas-turisticas-reclaman-una-ley-justa-de-la-factura-electronica.html\" target=\"_blank\" rel=\"noopener\">Manifiesto<\/a><\/b><span style=\"font-weight: 400;\"> por una Implementaci\u00f3n Equitativa de la Ley de Facturaci\u00f3n Electr\u00f3nica en el Sector Tur\u00edstico y Horeca\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nuestro principal objetivo es<\/span><b> seguir velando por los intereses y defender las necesidades del sector tur\u00edstico y horeca <\/b><span style=\"font-weight: 400;\">y trabajar para que Bavel, la plataforma de Voxel, cumpla con los requisitos t\u00e9cnicos necesarios para que todos nuestros clientes cumplan con la legislaci\u00f3n vigente en cada momento.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Completa el siguiente formulario si quieres hablar con el equipo de expertos y expertas de Voxel para recibir un asesoramiento personalizado y preparar tu empresa para la inminente regulaci\u00f3n de la factura electr\u00f3nica en Espa\u00f1a.\u00a0<\/span><\/p>\n<div class=\"wpforms-container wpforms-container-full\" id=\"wpforms-11540\"><form id=\"wpforms-form-11540\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"11540\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/blog\/wp-json\/wp\/v2\/posts\/12875\" data-token=\"e72fc9a014c6cfc3be5e6878ee0d8bfb\" data-token-time=\"1776518287\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-11540-field_3-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"3\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-11540-field_3\">Nombre y apellido <span class=\"wpforms-required-label\">*<\/span><\/label><div class=\"wpforms-field-row wpforms-field-large\"><div class=\"wpforms-field-row-block wpforms-first 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