{"id":12886,"date":"2025-03-25T09:11:50","date_gmt":"2025-03-25T08:11:50","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12886"},"modified":"2025-03-25T13:00:33","modified_gmt":"2025-03-25T12:00:33","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"},"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>El Ministeri d&#8217;Afers Econ\u00f2mics i Transformaci\u00f3 Digital <strong>ha publicat el segon esborrany del reial decret<\/strong> que regula l&#8217;\u00fas de <strong>la factura electr\u00f2nica obligat\u00f2ria<\/strong> en transaccions entre empreses (B2B) a Espanya.<\/p>\n<p>Aquest nou text recull modificacions en relaci\u00f3 al calendari d&#8217;aplicaci\u00f3 i altres aspectes, per\u00f2 mant\u00e9 <strong>les dues obligacions essencials:<\/strong> l&#8217;emissi\u00f3, transmissi\u00f3 i recepci\u00f3 de <strong>factures electr\u00f2niques B2B<\/strong>; i l&#8217;obligaci\u00f3 <strong>d&#8217;informar de l&#8217;estat de les factures<\/strong> per part del receptor.<\/p>\n<h2>Calendari d&#8217;aplicaci\u00f3<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=\"333\" height=\"665\" \/><\/h2>\n<p>Un dels canvis m\u00e9s rellevants d&#8217;aquest segon esborrany \u00e9s que<strong> el calendari d&#8217;aplicaci\u00f3 dependr\u00e0 de la publicaci\u00f3 de l&#8217;Ordre T\u00e8cnica Ministerial<\/strong> (especificacions t\u00e8cniques) i no de la publicaci\u00f3 del reial decret al Butllet\u00ed Oficial de l&#8217;Estat (BOE). Segons l&#8217;esborrany actual, el calendari \u00e9s el seg\u00fcent:<\/p>\n<p><strong>Empreses amb facturaci\u00f3 &gt; 8M \u20ac:<\/strong><\/p>\n<ul>\n<li>Facturaci\u00f3 electr\u00f2nica i informe de l&#8217;estat de les factures: 12 mesos des de la publicaci\u00f3 de l&#8217;Ordre T\u00e8cnica Ministerial.<\/li>\n<li>Durant el primer any de facturaci\u00f3 electr\u00f2nica obligat\u00f2ria, s&#8217;haur\u00e0 d&#8217;acompanyar l&#8217;e-factura amb un PDF, llevat que el receptor hi renunci\u00ef.<\/li>\n<\/ul>\n<p><strong>Empreses amb facturaci\u00f3 &lt; 8M \u20ac:<\/strong><\/p>\n<ul>\n<li>Facturaci\u00f3 electr\u00f2nica: 24 mesos des de la publicaci\u00f3 de l&#8217;Ordre T\u00e8cnica Ministerial.<\/li>\n<li>Informe de l&#8217;estat de les factures: 36 mesos des de la publicaci\u00f3 de l&#8217;Ordre T\u00e8cnica Ministerial.<\/li>\n<\/ul>\n<h2>Altres canvis<\/h2>\n<ul>\n<li><strong>S&#8217;inclou el format UBL<\/strong> en el grup de formats d&#8217;e-factura admesos (Facturae, CII, EDIFACT). Es mant\u00e9 la possibilitat d&#8217;ampliar el llistat \u201cen atenci\u00f3 a l&#8217;amplitud del seu \u00fas en un determinat sector econ\u00f2mic o a la innovaci\u00f3 tecnol\u00f2gica en aquest camp\u201d.<\/li>\n<li>El repositori p\u00fablic obligatori nom\u00e9s admetr\u00e0 el format UBL i el document que s&#8217;hi envi\u00ef haur\u00e0 de ser <strong>una c\u00f2pia fidel de cada factura.<\/strong><\/li>\n<li>L&#8217;obligaci\u00f3 s&#8217;est\u00e9n a totes les factures B2B, incloses les volunt\u00e0ries.<\/li>\n<li>Exclusions sectorials: mercat el\u00e8ctric, gas i facturaci\u00f3 IATA (CASS, BSP, SIS-ICH).<\/li>\n<li>El criteri per<strong> calcular els terminis de pagament canvia<\/strong>: si la factura cont\u00e9 la data de l&#8217;operaci\u00f3, el termini inicia des d&#8217;aquesta data; si no, des de la data d&#8217;expedici\u00f3 de la factura.<\/li>\n<li>Aquest nou esborrany estableix l&#8217;eventual creaci\u00f3 d&#8217;una eina gratu\u00efta, per generar factures electr\u00f2niques, que seran tamb\u00e9 <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/el-paper-de-verifactu-en-la-facturacio-electronica\/\" target=\"_blank\" rel=\"noopener\">Veri*factu<\/a>, en cas de ser necessari.<\/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&#8217;emissi\u00f3 i recepci\u00f3 de factures i la notificaci\u00f3 dels estats es realitzar\u00e0 a trav\u00e9s del sistema espanyol de facturaci\u00f3 electr\u00f2nica. Aquest sistema est\u00e0 compost per<strong> la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica, les plataformes privades d&#8217;intercanvi de facturaci\u00f3 electr\u00f2nica (PIFEs), i l&#8217;empresa.<\/strong><\/p>\n<p>El proc\u00e9s seguir\u00e0 els seg\u00fcents passos:<\/p>\n<ul>\n<li>L&#8217;empresa emissora enviar\u00e0 les factures B2B a trav\u00e9s de la seva PIFE.<\/li>\n<li>Aquesta PIFE haur\u00e0 de remetre una c\u00f2pia fidel de la factura, en format UBL, a la soluci\u00f3 p\u00fablica. La soluci\u00f3 p\u00fablica actuar\u00e0 com a repositori i tamb\u00e9 enviar\u00e0 la factura a la PIFE del receptor.<\/li>\n<li>El receptor haur\u00e0 de comunicar l&#8217;acceptaci\u00f3 o rebuig de la factura i el seu pagament, en un termini de 4 dies naturals des de l&#8217;inici de cada estat.<\/li>\n<\/ul>\n<h2>Propers passos<\/h2>\n<p>A partir d&#8217;ara, i fins al 7 d&#8217;abril, s&#8217;obre<strong> un per\u00edode d&#8217;al\u00b7legacions<\/strong> perqu\u00e8 les empreses afectades puguin exposar els seus comentaris a l&#8217;Administraci\u00f3 P\u00fablica.<\/p>\n<p>Des de Voxel participarem en aquest proc\u00e9s, ara com a part del grup Amadeus, i amb el suport de <strong>les 130 empreses l\u00edders que van signar el \u201c<a href=\"https:\/\/www.hosteltur.com\/161637_empresas-turisticas-reclaman-una-ley-justa-de-la-factura-electronica.html\" target=\"_blank\" rel=\"noopener\">Manifest<\/a><\/strong> per una Implementaci\u00f3 Equitativa de la Llei de Facturaci\u00f3 Electr\u00f2nica en el Sector Tur\u00edstic i Horeca\u201d.<\/p>\n<p>El nostre principal objectiu<strong> \u00e9s seguir vetllant pels interessos i defensar les necessitats del sector tur\u00edstic i horeca<\/strong> i treballar perqu\u00e8 Bavel, la plataforma de Voxel, compleixi amb els requisits t\u00e8cnics necessaris perqu\u00e8 tots els nostres clients compleixin amb la legislaci\u00f3 vigent en cada moment.<\/p>\n<p>Completa el seg\u00fcent formulari si vols parlar amb l&#8217;equip d&#8217;experts i expertes de Voxel per rebre un assessorament personalitzat i preparar la teva empresa per la imminent regulaci\u00f3 de la factura electr\u00f2nica a Espanya.<\/p>\n<div class=\"wpforms-container wpforms-container-full\" id=\"wpforms-12664\"><form id=\"wpforms-form-12664\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"12664\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/blog\/wp-json\/wp\/v2\/posts\/12886\" 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decret<\/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":{"0":"post-12886","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>Novetats en la llei de facturaci\u00f3 electr\u00f2nica a Espanya - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"An\u00e0lisi dels detalls, canvis i actualitzacions del segon esborrany de la llei de facturaci\u00f3 electr\u00f2nica a Espanya.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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