{"id":13089,"date":"2025-09-04T08:38:28","date_gmt":"2025-09-04T07:38:28","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=13089"},"modified":"2025-09-04T08:38:28","modified_gmt":"2025-09-04T07:38:28","slug":"tot-el-que-necessites-saber-sobre-la-factura-electronica-b2b-a-belgica","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/tot-el-que-necessites-saber-sobre-la-factura-electronica-b2b-a-belgica\/","title":{"rendered":"Tot el que necessites saber sobre la factura electr\u00f2nica B2B a B\u00e8lgica"},"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\"> 4<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p>B\u00e8lgica, igual que molts altres pa\u00efsos europeus, <strong>vol que les seves companyies usin la factura electr\u00f2nica per a les seves transaccions B2B (entre empreses)<\/strong>. Aix\u00ed ho va ratificar el Consell de Ministres aprovant el deial decret de la e-factura B2B que marca una fita en la digitalitzaci\u00f3 fiscal del pa\u00eds: <strong>la introducci\u00f3 de la factura electr\u00f2nica obligat\u00f2ria per a totes les transaccions B2B a partir de l&#8217;1 de gener de 2026.<\/strong><\/p>\n<h2>Principals caracter\u00edstiques de la llei de factura electr\u00f2nica B2B de B\u00e8lgica<\/h2>\n<p>Malgrat que B\u00e8lgica s&#8217;ha sumat a la creixent tend\u00e8ncia europea d&#8217;implantar la factura electr\u00f2nica en transaccions B2B, com It\u00e0lia, Fran\u00e7a, Pol\u00f2nia i fins i tot Espanya, <strong>el seu model t\u00e9 les seves pr\u00f2pies caracter\u00edstiques.<\/strong><\/p>\n<h3>Data \u00fanica d&#8217;entrada en vigor<\/h3>\n<p>Totes les empreses establertes a B\u00e8lgica hauran de complir amb l&#8217;obligaci\u00f3 des del mateix dia. <strong>No hi haur\u00e0 implantaci\u00f3 gradual<\/strong>. Aquesta normativa estableix que totes les companyies tindran l&#8217;obligaci\u00f3 d&#8217;emetre i rebre e-factures a partir de <strong>l&#8217;1 de gener del 2026.<\/strong><\/p>\n<h3>Format estructurat obligatori<\/h3>\n<p>S&#8217;estableix <strong>Peppol-BIS<\/strong> com a format est\u00e0ndard i <strong>Peppol<\/strong> com a plataforma central. Tot i aix\u00f2, es permet l&#8217;\u00fas <strong>d&#8217;altres formats compatibles amb la normativa europea EN 16931<\/strong>, sempre que hi hagi acord entre l&#8217;emissor i el receptor.<\/p>\n<p><strong><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/tot-el-que-necessites-saber-sobre-peppol\/\" target=\"_blank\" rel=\"noopener\">Peppol<\/a><\/strong> \u00e9s una plataforma que homogeniza un conjunt d&#8217;especificacions t\u00e8cniques per a estandarditzar les transaccions electr\u00f2niques entre diferents pa\u00efsos.<\/p>\n<h3>Requisits t\u00e8cnics<\/h3>\n<p><a href=\"https:\/\/financien.belgium.be\/sites\/default\/files\/downloads\/186-einvoicing-procedure-it-applications.pdf\" target=\"_blank\" rel=\"noopener\">Les especificacions t\u00e8cniques d&#8217;aquest reglament<\/a> s&#8217;han publicat recentment, al juliol de 2025. Un dels requisits que destaca \u00e9s<strong> la nova regla de l&#8217;arrodoniment de l&#8217;IVA<\/strong>. Aquesta regla permet arrodonir l&#8217;import total nom\u00e9s per tipus d&#8217;IVA, i no per l\u00ednia.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13087 size-large\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/Blog_inside-Compliance-Belgium-1024x585.jpg\" alt=\"Hombre trabajando con un ordenador\" width=\"1024\" height=\"585\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/Blog_inside-Compliance-Belgium-1024x585.jpg 1024w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/Blog_inside-Compliance-Belgium-300x171.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/Blog_inside-Compliance-Belgium-768x439.jpg 768w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/Blog_inside-Compliance-Belgium.jpg 1050w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3>Multes i sancions<\/h3>\n<p>El reglament tamb\u00e9 estableix <strong>sancions<\/strong> per a aquelles empreses que no compleixin amb els requisits t\u00e8cnics de la factura electr\u00f2nica B2B a B\u00e8lgica. Les multes seran:<\/p>\n<ul>\n<li>1a infracci\u00f3: 1.500 \u20ac<\/li>\n<li>2a infracci\u00f3: 3.000 \u20ac<\/li>\n<li>Infraccions posteriors: 5.000 \u20ac<\/li>\n<\/ul>\n<h3>Fi del PDF per email<\/h3>\n<p>Les factures electr\u00f2niques amb formats no estructurats, com els PDFs, no estaran permesos. Per tant, no es permetr\u00e0 l&#8217;enviament de factures en PDF per correu electr\u00f2nic en transaccions nacionals entre empreses.<\/p>\n<h3>Altres transaccions: B2G i B2C<\/h3>\n<p><strong>Les transaccions B2C nacionals<\/strong>, \u00e9s a dir, a consumidor final, <strong>queden fora de l&#8217;abast d&#8217;aquest reglament<\/strong>. Per a les factures B2G, \u00e9s a dir, a l&#8217;administraci\u00f3 p\u00fablica, ja existeix un marc legal espec\u00edfic. <strong>La factura electr\u00f2nica B2G \u00e9s obligat\u00f2ria des de 2020 a nivell general.<\/strong> A Flandes i a nivell federal va entrar en vigor fins i tot abans.<\/p>\n<p><strong>D&#8217;altra banda, en transaccions B2B transfrontereres i B2C, l&#8217;emissi\u00f3 de factures electr\u00f2niques est\u00e0 condicionada a l&#8217;autoritzaci\u00f3 del receptor.<\/strong> En una guia recent s&#8217;aclareix que si el receptor est\u00e0 registrat en la xarxa Peppol es considera com un consentiment impl\u00edcit per a rebre factures electr\u00f2niques. Aix\u00f2 \u00e9s important ja que podria eliminar la necessitat d&#8217;acords bilaterals, addicionals o coordinacions manuals entre socis comercials internacionals.<\/p>\n<h2>Qui est\u00e0 obligat a usar l&#8217;e-factura B2B a B\u00e8lgica?<\/h2>\n<p>L&#8217;obligaci\u00f3 d&#8217;emetre factures electr\u00f2niques a B\u00e8lgica a partir de l&#8217;1 de gener de 2026 s&#8217;aplicar\u00e0 exclusivament a <strong>les empreses que estiguin establertes al pa\u00eds o que comptin amb una oficina permanent en territori belga.<\/strong><\/p>\n<p>Aix\u00f2 significa que queden excloses d&#8217;aquesta obligaci\u00f3 les empreses que estiguin \u00fanicament registrades a l&#8217;efecte de l&#8217;IVA per\u00f2 que no tinguin pres\u00e8ncia f\u00edsica a B\u00e8lgica, amb infraestructura o personal fix. A m\u00e9s, la llei es limita nom\u00e9s a les transaccions nacionals, sense afectar les operacions transfrontereres.<\/p>\n<h2>Com funciona el model de facturaci\u00f3 electr\u00f2nica B2B belga?<\/h2>\n<p>A difer\u00e8ncia d&#8217;altres pa\u00efsos que han creat figures espec\u00edfiques, com les <a href=\"https:\/\/www.voxelgroup.net\/fr\/plateforme-agreee\/\" target=\"_blank\" rel=\"noopener\">plateformes agreg\u00e9\u00e9es<\/a> a Fran\u00e7a o les <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/novetats-en-la-llei-de-facturacio-electronica-a-espanya\/\" target=\"_blank\" rel=\"noopener\">PIFEs a Espanya<\/a>,<strong> B\u00e8lgica basa tot el seu model de facturaci\u00f3 electr\u00f2nica en Peppol.<\/strong> Concretament, el model de B\u00e8lgica \u00e9s el model de 4 cantonades, en el qual e<strong>ls actors principals s\u00f3n l&#8217;emissor de la factura i el seu punt d&#8217;acc\u00e9s Peppol i el receptor de la factura i el seu punt d&#8217;acc\u00e9s Peppol<\/strong>. \u00c9s a dir, tot emissor i receptor belga ha d&#8217;estar connectat a un punt d&#8217;acc\u00e9s Peppol, com Voxel.<\/p>\n<p>D&#8217;aquesta manera, el circuit \u00e9s aix\u00ed:<\/p>\n<ul>\n<li>L&#8217;hotel emet la factura i el seu punt d&#8217;acc\u00e9s Peppol la lliura a Peppol.<\/li>\n<li>Peppol s&#8217;encarrega de indentificar el punt d&#8217;acc\u00e9s del receptor de la factura per a lliurar-li la factura.<\/li>\n<li>El punt d&#8217;acc\u00e9s Peppol del receptor rep la factura a trav\u00e9s de Peppol i \u00e9s responsable de dipositar-la en el sistema del client.<\/li>\n<\/ul>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13092 size-large\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium-1024x512.jpg\" alt=\"flujo e-factura B\u00e9lgica\" width=\"1024\" height=\"512\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium-1024x512.jpg 1024w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium-300x150.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium-768x384.jpg 768w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium-1536x768.jpg 1536w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium-1000x500.jpg 1000w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium-670x335.jpg 670w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2025\/09\/diagram_Blog_inside-Compliance-Belgium.jpg 1800w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>M\u00e9s enll\u00e0 de la factura electr\u00f2nica B2B: e-reporting per 2028<\/h2>\n<p>En l\u00ednia amb<a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/vida-la-revolucio-de-la-tributacio-digital-a-europa\/\" target=\"_blank\" rel=\"noopener\"> la iniciativa ViDA de la Uni\u00f3 Europea<\/a>, a partir de <strong>gener de 2028<\/strong>, B\u00e8lgica implementar\u00e0 l&#8217;<strong>e-reporting<\/strong>, un sistema d&#8217;informes electr\u00f2nics fiscals que complementar\u00e0 la factura electr\u00f2nica. L&#8217;e-reporting belga tamb\u00e9 estar\u00e0 basat en Peppol. Aquest informe inclour\u00e0 l&#8217;obligaci\u00f3 d&#8217;informar sobre altres transaccions no recollides en l&#8217;actual llei de factura electr\u00f2nica B2B, com les transaccions nacionals a consumidor final (B2C) o les transaccions internacionals.<\/p>\n<p>L&#8217;objectiu d&#8217;aquestes lleis que digitalitzen l&#8217;emissi\u00f3, recepci\u00f3 i comunicaci\u00f3 de les transaccions a tots els nivells \u00e9s:<\/p>\n<ul>\n<li>Optimitzar la recol\u00b7lecci\u00f3 de dades fiscals.<\/li>\n<li>Combatre l&#8217;evasi\u00f3 d&#8217;impostos.<\/li>\n<li>Eliminar la declaraci\u00f3 anual de clients subjectes a l&#8217;IVA.<\/li>\n<li>Reduir errors i processos administratius complexos.<\/li>\n<\/ul>\n<p>Les autoritats fiscals belgues publicaran pr\u00f2ximament els requisits t\u00e8cnics i operatius per a l&#8217;e-reporting.<\/p>\n<h2>Voxel, prove\u00efdor certificat tamb\u00e9 per a la factura electr\u00f2nica B2B a B\u00e8lgica<\/h2>\n<p>Com a prove\u00efdor de factura electr\u00f2nica certificat, Voxel ja figura en <a href=\"https:\/\/einvoice.belgium.be\/en\/article\/software-solutions-sending-receiving-and-processing-electronic-invoices\" target=\"_blank\" rel=\"noopener\">el portal oficial de facturaci\u00f3 electr\u00f2nica de l&#8217;Administraci\u00f3 Federal Belga<\/a> i en la xarxa Peppol. <strong>Voxel \u00e9s el prove\u00efdor de facturaci\u00f3 electr\u00f2nica especialitzat en el sector tur\u00edstic, hostaleria i restauraci\u00f3.<\/strong> M\u00e9s de 25 anys d&#8217;experi\u00e8ncia avalen la nostra especialitzaci\u00f3 i coneixement d&#8217;aquestes ind\u00fastries. Des de Voxel ajudem les empreses a aprofitar l&#8217;oportunitat de digitalitzaci\u00f3 que ens brinda la legislaci\u00f3 de la factura electr\u00f2nica digitalitzant i automatitzar tot el proc\u00e9s de facturaci\u00f3.<\/p>\n<p><span style=\"font-size: 20px;\"><a href=\"https:\/\/www.voxelgroup.net\/es\/normativa\/guias\/belgica\/\" target=\"_blank\" rel=\"noopener\">Veure la guia de la facturaci\u00f3 electr\u00f2nica de B\u00e8lgica<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Llei de factura electr\u00f2nica<\/p>\n","protected":false},"author":3,"featured_media":13084,"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-13089","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 - 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