{"id":12886,"date":"2026-04-29T09:11:50","date_gmt":"2026-04-29T08:11:50","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12886"},"modified":"2026-04-30T16:05:07","modified_gmt":"2026-04-30T15:05:07","slug":"novetats-en-la-llei-de-facturacio-electronica-a-espanya","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/novetats-en-la-llei-de-facturacio-electronica-a-espanya\/","title":{"rendered":"Novetats en la llei de facturaci\u00f3 electr\u00f2nica a Espanya el 2026"},"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><strong>L\u20191 d\u2019octubre de 2026 marca l\u2019inici<\/strong> de l\u2019aplicaci\u00f3 obligat\u00f2ria de la factura electr\u00f2nica en les relacions B2B a Espanya, amb un calendari d\u2019implantaci\u00f3 progressiu segons el tipus d\u2019empresa.<\/p>\n<p>La <strong>publicaci\u00f3 del <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?lang=ca&amp;id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">Reial decret 238\/2026<\/a><\/strong> suposa un pas decisiu cap a la implantaci\u00f3 de la factura electr\u00f2nica obligat\u00f2ria en les relacions B2B a Espanya. La normativa desenvolupa el mandat previst a la Llei &#8220;Crea y Crece&#8221; i <strong>estableix les bases del nou sistema espanyol de facturaci\u00f3 electr\u00f2nica<\/strong>.<\/p>\n<p>El Reial decret <strong>concreta tres obligacions clau<\/strong>: l\u2019emissi\u00f3, la transmissi\u00f3 i la recepci\u00f3 de factures electr\u00f2niques en l\u2019\u00e0mbit B2B; l\u2019obligaci\u00f3 del receptor d\u2019informar sobre l\u2019estat de les factures; i l\u2019obligaci\u00f3, tamb\u00e9 per part del receptor, d\u2019informar sobre l\u2019estat dels pagaments.<\/p>\n<h2>De l\u2019aprovaci\u00f3 legal a l\u2019aplicaci\u00f3 pr\u00e0ctica<\/h2>\n<p>El Reial decret ja ha estat aprovat i el <strong>projecte d\u2019Ordre ministerial publicat<\/strong>. Aquest \u00faltim fixa les dates clau d\u2019implementaci\u00f3 obligat\u00f2ria de la factura electr\u00f2nica (que es detallen en els apartats seg\u00fcents) i inclou els <strong>par\u00e0metres t\u00e8cnics generals i algunes especificacions<\/strong> de la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica.<\/p>\n<p>En una fase posterior, del projecte a la publicaci\u00f3 de l\u2019Ordre ministerial al BOE, aquesta ser\u00e0 la que marqui el pas definitiu i s\u2019encarregar\u00e0 de:<\/p>\n<ul>\n<li>Definir els <strong>par\u00e0metres t\u00e8cnics<\/strong> i les especificacions de la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica.<\/li>\n<li>Detallar les <strong>interf\u00edcies, els serveis, els mecanismes d\u2019autenticaci\u00f3 i les normes<\/strong> operatives del sistema.<\/li>\n<li>Establir <strong>qualsevol altre aspecte t\u00e8cnic<\/strong> que no hagi quedat definit en el mateix Reial decret.<\/li>\n<\/ul>\n<h2>Factura electr\u00f2nica obligat\u00f2ria: a qui aplica<\/h2>\n<p>La factura electr\u00f2nica obligat\u00f2ria s\u2019aplica <strong>exclusivament a operacions B2B<\/strong> entre empreses i professionals obligats a facturar d\u2019acord amb la normativa espanyola quan:<\/p>\n<ul>\n<li>El destinatari estigui <strong>establert a Espanya<\/strong>.<\/li>\n<li>O b\u00e9 el destinatari tingui un <strong>establiment permanent, domicili o resid\u00e8ncia habitual a Espanya<\/strong> i l\u2019operaci\u00f3 estigui vinculada a aquest establiment.<\/li>\n<\/ul>\n<p>La normativa no s\u2019aplica a les factures simplificades; als mercats regulats d\u2019electricitat i gas; ni a la facturaci\u00f3 IATA (BSP, CASS i SIS\u2011ICH).<\/p>\n<h2>Calendari d&#8217;aplicaci\u00f3 de la factura B2B a Espanya<\/h2>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-13720 \" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/03\/calendari-facturacio-electronica-Espanya-2026-578x1024.png\" alt=\"dates facturaci\u00f3 electr\u00f2nica Espanya 2026\" width=\"366\" height=\"649\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/03\/calendari-facturacio-electronica-Espanya-2026-578x1024.png 578w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/03\/calendari-facturacio-electronica-Espanya-2026-169x300.png 169w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/03\/calendari-facturacio-electronica-Espanya-2026-768x1360.png 768w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/03\/calendari-facturacio-electronica-Espanya-2026.png 791w\" sizes=\"auto, (max-width: 366px) 100vw, 366px\" \/><\/h2>\n<p>El calendari d\u2019aplicaci\u00f3 entrar\u00e0 en vigor l\u20191 d\u2019octubre de 2026. A m\u00e9s de la facturaci\u00f3 electr\u00f2nica, inclou les obligacions d\u2019informe de l\u2019estat de les factures i dels pagaments.<\/p>\n<p>Tot plegat s\u2019estructura de la manera seg\u00fcent per a les empreses:<\/p>\n<h3>1 d\u2019octubre de 2027 \u2013 Empreses amb una facturaci\u00f3 anual &gt; 8 M \u20ac<\/h3>\n<ul>\n<li>Facturaci\u00f3 electr\u00f2nica, informe de l\u2019estat de les factures i informe de l\u2019estat dels pagaments.<\/li>\n<li>Durant el primer any de facturaci\u00f3 electr\u00f2nica obligat\u00f2ria, caldr\u00e0 acompanyar l\u2019e\u2011factura d\u2019un PDF, en tractar-se d\u2019un per\u00edode de transici\u00f3.<\/li>\n<\/ul>\n<h3>1 d\u2019octubre de 2028 \u2013 Empreses amb una facturaci\u00f3 anual &lt; 8 M \u20ac<\/h3>\n<ul>\n<li>Facturaci\u00f3 electr\u00f2nica.<\/li>\n<li>Informe de l\u2019estat de les factures i de l\u2019estat dels pagaments.<\/li>\n<li>Per a les persones f\u00edsiques (majorit\u00e0riament aut\u00f2noms), aquests dos estats passaran a ser obligatoris a partir de l\u20191 d\u2019octubre de 2029.<\/li>\n<\/ul>\n<h2><\/h2>\n<h2>Altra informaci\u00f3 d&#8217;inter\u00e8s<\/h2>\n<ul>\n<li>Les factures B2B s\u2019hauran d\u2019emetre exclusivament en format electr\u00f2nic estructurat. Els formats admesos inclouen UBL, CII, Facturae i EDIFACT.<\/li>\n<li>El repositori p\u00fablic obligatori nom\u00e9s admetr\u00e0 el format UBL i haur\u00e0 de contenir una c\u00f2pia fidel de cada factura.<\/li>\n<li>El receptor de la factura ha d\u2019informar sempre del pagament efectiu de la factura, incloent-hi la data real de pagament. Aquesta informaci\u00f3 s\u2019ha de comunicar directament a la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica. L\u2019emissor pot reportar el pagament de manera volunt\u00e0ria, per\u00f2 l\u2019obligaci\u00f3 recau en el receptor.<\/li>\n<li>La publicaci\u00f3 del Reial decret 238\/2026 no afecta directament el r\u00e8gim de <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/el-paper-de-verifactu-en-la-facturacio-electronica\/\" target=\"_blank\" rel=\"noopener\">Verifactu<\/a>. S\u00f3n dos r\u00e8gims que coexistiran.<\/li>\n<li>Alineaci\u00f3 amb la normativa europea <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/vida-la-revolucio-de-la-tributacio-digital-a-europa\/\" target=\"_blank\" rel=\"noopener\">ViDA (VAT in the Digital Age)<\/a>.<\/li>\n<\/ul>\n<h2>Funcionament del sistema espanyol de facturaci\u00f3 electr\u00f2nica<\/h2>\n<p>L\u2019emissi\u00f3 i la recepci\u00f3 de factures, aix\u00ed com la notificaci\u00f3 dels estats, es dur\u00e0 a terme a trav\u00e9s del sistema espanyol de facturaci\u00f3 electr\u00f2nica. Aquest sistema est\u00e0<strong> format per la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica, les plataformes privades d\u2019intercanvi de facturaci\u00f3 electr\u00f2nica (PIFE) i l\u2019empresa<\/strong>.<\/p>\n<p>El proc\u00e9s seguir\u00e0 els passos seg\u00fcents:<\/p>\n<ul>\n<li>La PIFE de l\u2019empresa <strong>emissora enviar\u00e0 les factures B2B<\/strong>.<\/li>\n<li>La PIFE tamb\u00e9 haur\u00e0 de <strong>remetre una c\u00f2pia fidel de la factura<\/strong>, en format UBL, a la soluci\u00f3 p\u00fablica, que actuar\u00e0 com a repositori.<\/li>\n<li>El receptor haur\u00e0 de <strong>comunicar l\u2019acceptaci\u00f3 o el rebuig de la factura<\/strong> en un termini m\u00e0xim de 4 dies naturals des que es produeixi aquest estat,<strong> aix\u00ed com informar del pagament<\/strong> en un termini m\u00e0xim de 4 dies naturals des de la recepci\u00f3 efectiva dels fons, tractant-se de terminis independents.<\/li>\n<\/ul>\n<h2>Propers passos<\/h2>\n<p>A partir d\u2019ara, <strong>empreses, prove\u00efdors tecnol\u00f2gics i administraci\u00f3 hauran de treballar de manera coordinada<\/strong> per convertir el marc normatiu en una realitat operativa.<\/p>\n<p>A Voxel, treballem perqu\u00e8 la plataforma Bavel compleixi els requisits t\u00e8cnics necessaris, garantint que els nostres clients estiguin sempre alineats amb la normativa vigent.<\/p>\n<p><strong>Si vols que t\u2019ajudem a complir amb la normativa de factura electr\u00f2nica B2B a Espanya<\/strong> o tens qualsevol dubte, escriu-nos a <a href=\"mailto:info@voxelgroup.net\" target=\"_blank\" rel=\"noopener\">info@voxelgroup.net<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La facturaci\u00f3 electr\u00f2nica B2B a Espanya ja t\u00e9 dates<\/p>\n","protected":false},"author":3,"featured_media":12882,"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":["post-12886","post","type-post","status-publish","format-standard","has-post-thumbnail","category-normativa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novetats en la llei de facturaci\u00f3 electr\u00f2nica a Espanya el 2026 - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"S&#039;apropa l\u2019aplicaci\u00f3 obligat\u00f2ria de la factura electr\u00f2nica B2B a Espanya. 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