{"id":13500,"date":"2026-01-09T09:39:00","date_gmt":"2026-01-09T08:39:00","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=13500"},"modified":"2026-03-17T16:29:58","modified_gmt":"2026-03-17T15:29:58","slug":"novetats-legislatives-2026-factura-electronica-a-europa","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/novetats-legislatives-2026-factura-electronica-a-europa\/","title":{"rendered":"Novetats legislatives 2026: factura electr\u00f2nica a Europa"},"content":{"rendered":"Tiempo de lectura:<\/span> 2<\/span> minutos<\/span><\/span>

La factura electr\u00f2nica ser\u00e0 protagonista a Europa el 2026.<\/strong> Les noves normatives impulsen la digitalitzaci\u00f3 i la transpar\u00e8ncia fiscal, afectant empreses de totes les dimensions. Descobreix els principals canvis i com preparar-te per complir amb la legislaci\u00f3 vigent a cada territori.<\/p>\n

Quins\u00a0pa\u00efsos\u00a0europeus\u00a0implementaran\u00a0la factura\u00a0electr\u00f2nica\u00a0obligat\u00f2ria\u00a0el\u00a02026?<\/span><\/b><\/h2>\n

B\u00e8lgica<\/span><\/b><\/h3>\n

A partir de l\u20191 de gener de 2026, totes les empreses belgues subjectes a l\u2019IVA hauran d\u2019emetre i rebre factures electr\u00f2niques estructurades en operacions B2B<\/a>. Aquesta mesura busca agilitzar els processos i millorar el control fiscal.<\/span><\/p>\n

Cro\u00e0cia<\/span><\/b><\/h3>\n

La facturaci\u00f3 i el report electr\u00f2nic seran obligatoris en transaccions B2B dom\u00e8stiques per a totes les empreses registrades a efectes d\u2019IVA des de l\u20191 de gener de 2026.<\/span><\/p>\n

Dinamarca<\/span><\/b><\/h3>\n

Les empreses amb facturaci\u00f3 superior a 300.000 corones daneses (DKK) hauran d\u2019utilitzar sistemes de comptabilitat digital compatibles amb la factura electr\u00f2nica i l\u2019exportaci\u00f3 SAF-T.<\/strong> SAF-T (Standard Audit File for Tax) \u00e9s un tipus d\u2019arxiu basat en l\u2019est\u00e0ndard XML que s\u2019utilitza internacionalment per a l\u2019intercanvi electr\u00f2nic d\u2019informaci\u00f3 fiscal.<\/span><\/p>\n

La preparaci\u00f3 t\u00e8cnica \u00e9s obligat\u00f2ria, tot i que l\u2019emissi\u00f3 d\u2019e-factures B2B encara no ho \u00e9s.<\/span>\u00a0<\/span><\/p>\n

Gr\u00e8cia<\/span><\/b><\/h3>\n

A\u00a0partir\u00a0del 2 de\u00a0febrer, les\u00a0empreses\u00a0amb\u00a0ingressos\u00a0superiors a 1\u00a0mili\u00f3\u00a0d\u2019euros\u00a0hauran\u00a0d\u2019emetre\u00a0les factures\u00a0electr\u00f2nicament<\/strong>,\u00a0amb\u00a0una\u00a0fase\u00a0posterior a\u00a0l\u2019octubre\u00a0per a la\u00a0resta\u00a0d\u2019entitats. La\u00a0recepci\u00f3\u00a0ser\u00e0\u00a0obligat\u00f2ria\u00a0per a\u00a0totes\u00a0les\u00a0empreses\u00a0en\u00a0entorns\u00a0B2B\u00a0i\u00a0B2G.<\/strong><\/span><\/p>\n

Let\u00f2nia<\/span><\/b><\/h3>\n

A Let\u00f2nia ser\u00e0 obligatori el report de dades de factures electr\u00f2niques per a operacions amb l\u2019administraci\u00f3 p\u00fablica (B2G) des de l’1 de gener del 2026.<\/span><\/p>\n

En l’\u00e0mbit B2B, durant 2026 i 2027, les empreses podran remetre volunt\u00e0riament les dades de factures electr\u00f2niques a l’administraci\u00f3 (e-reporting).<\/strong><\/p>\n

La factura electr\u00f2nica obligat\u00f2ria B2B est\u00e0 prevista per a gener de 2028.<\/p>\n

Maced\u00f2nia del Nord<\/span><\/b><\/h3>\n

Maced\u00f2nia\u00a0inicia\u00a0la\u00a0fase\u00a0pilot per\u00a0implementar\u00a0la factura\u00a0electr\u00f2nica\u00a0al\u00a0gener\u00a0de 2026.<\/span><\/p>\n

Pol\u00f2nia<\/span><\/b><\/h3>\n

Des de l\u20191 de\u00a0febrer\u00a0de 2026, les grans\u00a0empreses\u00a0hauran\u00a0d\u2019emetre\u00a0i\u00a0rebre\u00a0factures\u00a0electr\u00f2niques\u00a0a\u00a0trav\u00e9s\u00a0de\u00a0KSeF<\/a>. A\u00a0l\u2019abril,\u00a0l\u2019obligaci\u00f3\u00a0s\u2019est\u00e9n\u00a0a\u00a0totes\u00a0les\u00a0empreses\u00a0registrades\u00a0a\u00a0efectes\u00a0d\u2019IVA.<\/span><\/p>\n

Fran\u00e7a i M\u00f2naco<\/span><\/b><\/h3>\n

A partir de l\u20191 de setembre de 2026, totes les empreses franceses subjectes a l\u2019IVA hauran de ser capaces de rebre factures electr\u00f2niques. En la mateixa data, les grans i mitjanes empreses estaran obligades a emetre e-factures i fer e-reporting.<\/a><\/strong><\/span><\/p>\n

Paral\u00b7lelament, a M\u00f2naco s\u2019aplica l\u2019obligaci\u00f3 a entitats inscrites al registre franc\u00e8s i que operen sota el r\u00e8gim de l\u2019IVA franc\u00e8s.<\/span><\/p>\n

\"\"<\/span><\/b><\/h2>\n

Per\u00a0qu\u00e8\u00a0\u00e9s\u00a0important la factura\u00a0electr\u00f2nica\u00a0a Europa?<\/span><\/b><\/h2>\n

La factura\u00a0electr\u00f2nica<\/a>\u00a0facilita\u00a0la\u00a0gesti\u00f3\u00a0administrativa,\u00a0redueix\u00a0errors\u00a0i\u00a0millora\u00a0l\u2019efici\u00e8ncia\u00a0tant\u00a0d\u2019empreses\u00a0privades\u00a0com de\u00a0l\u2019administraci\u00f3\u00a0p\u00fablica. A\u00a0m\u00e9s,\u00a0permet\u00a0complir\u00a0amb\u00a0les\u00a0exig\u00e8ncies\u00a0de les\u00a0autoritats\u00a0fiscals\u00a0i\u00a0evita\u00a0sancions\u00a0per\u00a0incompliment.<\/span><\/p>\n

La legislaci\u00f3 sobre factura electr\u00f2nica va comen\u00e7ar fa m\u00e9s de 20 anys a Llatinoam\u00e8rica, on gaireb\u00e9 tots els pa\u00efsos tenen lleis que regulen aquestes transaccions. Actualment, els pa\u00efsos europeus i la Uni\u00f3 Europea tamb\u00e9 avancen cap a l\u2019aplicaci\u00f3 de normatives per a l\u2019intercanvi de factures entre empreses. <\/strong><\/span><\/p>\n

El\u00a0projecte\u00a0ViDA\u00a0de la\u00a0Uni\u00f3\u00a0Europea<\/a>\u00a0\u00e9s\u00a0una\u00a0iniciativa\u00a0dissenyada\u00a0per\u00a0modernitzar\u00a0i\u00a0optimitzar\u00a0el\u00a0sistema\u00a0de\u00a0l\u2019IVA\u00a0dins la UE. La factura\u00a0electr\u00f2nica\u00a0\u00e9s\u00a0el\u00a0motor de la\u00a0transformaci\u00f3\u00a0digital de la\u00a0gesti\u00f3\u00a0de\u00a0l\u2019IVA\u00a0a Europa.<\/strong><\/span><\/p>\n

Com\u00a0preparar-se per la nova\u00a0normativa\u00a0de factura\u00a0electr\u00f2nica?<\/span><\/b><\/h2>\n

El panorama\u00a0normatiu\u00a0\u00e9s\u00a0molt\u00a0heterogeni\u00a0segons\u00a0el\u00a0pa\u00eds. El\u00a0millor\u00a0que\u00a0pot fer la\u00a0teva\u00a0empresa,\u00a0si\u00a0opera\u00a0globalment,\u00a0\u00e9s\u00a0preparar-se\u00a0amb\u00a0antelaci\u00f3.<\/span><\/p>\n

Disposar de prove\u00efdors globals de factura electr\u00f2nica \u00e9s un primer pas per afrontar els nous reptes normatius.<\/strong> Empreses especialitzades com Voxel tenen el coneixement<\/a> i l\u2019experi\u00e8ncia per abordar aquests canvis i guiar-te cap al compliment normatiu i la transformaci\u00f3 digital de l\u2019\u00e0rea administrativa.<\/span><\/p>\n

Vols saber com\u00a0afecta\u00a0la nova\u00a0normativa\u00a0a la\u00a0teva\u00a0empresa? A Voxel\u00a0t\u2019ajudem\u00a0a\u00a0implementar\u00a0solucions\u00a0de factura\u00a0electr\u00f2nica\u00a0adaptades\u00a0a la\u00a0legislaci\u00f3\u00a0europea.\u00a0<\/span>Contacta\u2019ns!<\/span><\/a>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B2G, B2B i B2C<\/p>\n","protected":false},"author":3,"featured_media":13529,"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-13500","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa"},"yoast_head":"\nNovetats legislatives 2026: factura electr\u00f2nica a Europa - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"La e-factura al 2026 ser\u00e0 protagonista a Europa. 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