{"id":13673,"date":"2026-04-24T13:37:00","date_gmt":"2026-04-24T12:37:00","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=13673"},"modified":"2026-04-24T13:37:00","modified_gmt":"2026-04-24T12:37:00","slug":"facturacio-electronica-als-eau-directrius-abast-i-detalls-del-sistema","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/facturacio-electronica-als-eau-directrius-abast-i-detalls-del-sistema\/","title":{"rendered":"Facturaci\u00f3 electr\u00f2nica als EAU: directrius, abast i detalls del sistema"},"content":{"rendered":"Tiempo de lectura:<\/span> < 1<\/span> minuto<\/span><\/span>

Els\u00a0Emirats\u00a0\u00c0rabs\u00a0Units\u00a0estan\u00a0avan\u00e7ant\u00a0cap a la\u00a0obligatorietat\u00a0de la\u00a0facturaci\u00f3\u00a0electr\u00f2nica,\u00a0amb\u00a0el\u00a0<\/span>compliment total\u00a0previst\u00a0per al 2027.<\/span><\/b>\u00a0L\u2019objectiu\u00a0\u00e9s\u00a0regular\u00a0i\u00a0estandaritzar\u00a0les\u00a0transaccions\u00a0electr\u00f2niques\u00a0B2B\u00a0i\u00a0B2G\u00a0als\u00a0Emirats\u00a0\u00c0rabs\u00a0Units\u00a0(EAU).\u00a0El\u00a0Ministeri\u00a0de Finances\u00a0del\u00a0pa\u00eds\u00a0tamb\u00e9\u00a0exigeix\u00a0que\u00a0les\u00a0empreses\u00a0designin\u00a0un\u00a0Prove\u00efdor\u00a0de\u00a0Serveis\u00a0Acreditat\u00a0(ASP)\u00a0per\u00a0complir\u00a0amb\u00a0la nova\u00a0normativa.<\/span>\u00a0<\/span><\/p>\n

Continua\u00a0llegint\u00a0per\u00a0con\u00e8ixer\u00a0les\u00a0directrius\u00a0i\u00a0l\u2019abast\u00a0del\u00a0sistema\u00a0de\u00a0facturaci\u00f3\u00a0electr\u00f2nica\u00a0als\u00a0EAU.<\/span>\u00a0<\/span><\/p>\n

Directrius<\/span>\u00a0de\u00a0<\/span>facturaci\u00f3<\/span>\u00a0<\/span>electr\u00f2nica<\/span>\u00a0<\/span>als<\/span>\u00a0EAU<\/span><\/span><\/h2>\n

El govern dels EAU ha\u00a0seleccionat\u00a0els\u00a0models de\u00a0<\/span>Controls\u00a0Continus\u00a0de\u00a0Transaccions\u00a0(CTC)\u00a0i\u00a0Requisits\u00a0de Report Digital (DRR)<\/span><\/b>.\u00a0Aix\u00f2\u00a0significa\u00a0que\u00a0les\u00a0autoritats\u00a0tenen\u00a0una\u00a0visibilitat\u00a0permanent de les\u00a0transaccions\u00a0i\u00a0poden\u00a0auditar\u00a0les\u00a0empreses\u00a0sempre\u00a0que\u00a0sigui\u00a0necessari.<\/span>\u00a0<\/span><\/p>\n

Amb un model\u00a0descentralitzat\u00a0de\u00a0cinc\u00a0cantonades, les\u00a0autoritats\u00a0fiscals\u00a0dels EAU\u00a0exigeixen\u00a0que\u00a0les\u00a0empreses\u00a0seleccionin\u00a0un\u00a0<\/span>Prove\u00efdor\u00a0de\u00a0Serveis\u00a0Acreditat\u00a0(ASP).<\/span><\/b>\u00a0Aquests\u00a0prove\u00efdors\u00a0de\u00a0facturaci\u00f3\u00a0electr\u00f2nica\u00a0actuen\u00a0com\u00a0a\u00a0intermediaris\u00a0per\u00a0validar\u00a0i\u00a0transmetre\u00a0les\u00a0dades\u00a0de les\u00a0empreses\u00a0a les\u00a0autoritats.\u00a0Els ASP\u00a0han\u00a0de\u00a0complir\u00a0amb\u00a0l\u2019\u00fas\u00a0de la\u00a0xarxa\u00a0<\/span>Peppol<\/span><\/b>.<\/span>\u00a0<\/span><\/p>\n

En\u00a0el\u00a0model dels EAU, les\u00a0empreses\u00a0nom\u00e9s\u00a0poden\u00a0escollir\u00a0un\u00a0\u00fanic\u00a0ASP tant per a la\u00a0recepci\u00f3\u00a0com per a\u00a0l\u2019emissi\u00f3\u00a0de factures\u00a0electr\u00f2niques.\u00a0L\u2019acreditaci\u00f3\u00a0oficial\u00a0dels ASP\u00a0ser\u00e0\u00a0atorgada\u00a0i\u00a0publicada\u00a0pel\u00a0Ministeri\u00a0de Finances. Per\u00a0seleccionar\u00a0oficialment\u00a0un\u00a0prove\u00efdor, les\u00a0empreses\u00a0han\u00a0de\u00a0completar\u00a0el\u00a0proc\u00e9s\u00a0d\u2019onboarding\u00a0a\u00a0trav\u00e9s\u00a0de la\u00a0plataforma\u00a0<\/span>EmaraTax<\/span><\/b>.<\/span>\u00a0<\/span><\/p>\n

Abast<\/span><\/span>\u00a0<\/span><\/h2>\n

L\u2019abast\u00a0de la\u00a0Decisi\u00f3\u00a0Ministerial\u00a0n\u00fam. 243 de 2025,\u00a0relativa\u00a0a la\u00a0implementaci\u00f3\u00a0obligat\u00f2ria\u00a0de la\u00a0facturaci\u00f3\u00a0electr\u00f2nica\u00a0als\u00a0EAU,\u00a0s\u2019aplica\u00a0a<\/span>\u00a0totes\u00a0les\u00a0empreses\u00a0que\u00a0realitzin\u00a0transaccions\u00a0entre\u00a0empreses\u00a0(B2B)\u00a0o\u00a0entre\u00a0empreses\u00a0i\u00a0l’administraci\u00f3\u00a0p\u00fablica\u00a0(B2G)\u00a0al\u00a0pa\u00eds.<\/span><\/b>\u00a0No\u00a0est\u00e0\u00a0limitat\u00a0per\u00a0mida, sector\u00a0ni\u00a0registre\u00a0a\u00a0efectes\u00a0d\u2019IVA,\u00a0i\u00a0inclou\u00a0entitats\u00a0governamentals\u00a0i\u00a0empreses\u00a0internacionals\u00a0que\u00a0emetin\u00a0factures a\u00a0nivell\u00a0local,\u00a0amb\u00a0determinades\u00a0excepcions\u00a0(certs\u00a0serveis\u00a0d\u2019aerol\u00ednies\u00a0i\u00a0serveis\u00a0financers exempts).<\/span>\u00a0<\/span><\/p>\n

Les\u00a0empreses\u00a0estan\u00a0obligades\u00a0a\u00a0<\/span>emetre,\u00a0transmetre\u00a0i\u00a0reportar\u00a0factures\u00a0electr\u00f2niques\u00a0i\u00a0notes de\u00a0cr\u00e8dit\u00a0en\u00a0un termini de 14 dies des de la\u00a0transacci\u00f3.<\/span><\/b>\u00a0La\u00a0comunicaci\u00f3\u00a0entre\u00a0prove\u00efdor\u00a0i\u00a0comprador,\u00a0aix\u00ed\u00a0com\u00a0el\u00a0report de les\u00a0dades\u00a0fiscals de les factures, es\u00a0gestionen\u00a0a\u00a0trav\u00e9s\u00a0dels ASP\u00a0designats.<\/span>\u00a0<\/span><\/p>\n

El B2C (vendes\u00a0a\u00a0consumidors\u00a0individuals)\u00a0queda\u00a0expl\u00edcitament\u00a0excl\u00f2s\u00a0per al moment, a\u00a0l\u2019espera\u00a0d\u2019una\u00a0futura\u00a0decisi\u00f3\u00a0ministerial.<\/span>\u00a0<\/span><\/p>\n

Calendari<\/span>\u00a0de\u00a0<\/span>facturaci\u00f3<\/span>\u00a0<\/span>electr\u00f2nica<\/span>\u00a0<\/span>als<\/span>\u00a0EAU<\/span><\/span>\u00a0<\/span><\/h2>\n

1 de\u00a0juliol\u00a0de 2026\u00a0<\/span><\/b>\u2013\u00a0Programa\u00a0pilot per a un\u00a0grup\u00a0seleccionat\u00a0de\u00a0contribuents\u00a0i\u00a0possibilitat\u00a0d\u2019adopci\u00f3\u00a0volunt\u00e0ria\u00a0del\u00a0sistema\u00a0per a\u00a0qualsevol\u00a0empresa\u00a0interessada.<\/span>\u00a0<\/span><\/p>\n

31 de\u00a0juliol\u00a0de 2026<\/span><\/b>\u00a0\u2013 Data\u00a0l\u00edmit\u00a0obligat\u00f2ria\u00a0per al\u00a0nomenament\u00a0d\u2019un ASP per a les\u00a0empreses\u00a0amb\u00a0ingressos\u00a0iguals\u00a0anuals\u00a0o superiors a 50\u00a0milions\u00a0d\u2019AED.<\/span>\u00a0<\/span><\/p>\n

1 de\u00a0gener\u00a0de 2027<\/span><\/b>\u00a0\u2013\u00a0Emissi\u00f3\u00a0i\u00a0recepci\u00f3\u00a0obligat\u00f2ria\u00a0de factures\u00a0electr\u00f2niques\u00a0per\u00a0a\u00a0empreses\u00a0amb\u00a0ingressos\u00a0iguals\u00a0anuals\u00a0o superiors a 50\u00a0milions\u00a0d\u2019AED.<\/span>\u00a0<\/span><\/p>\n

31 de\u00a0mar\u00e7\u00a0de 2027<\/span><\/b>\u00a0\u2013 Data\u00a0l\u00edmit\u00a0obligat\u00f2ria\u00a0per al\u00a0nomenament\u00a0d\u2019un ASP per\u00a0a\u00a0empreses\u00a0amb\u00a0ingressos\u00a0anuals\u00a0inferiors a 50\u00a0milions\u00a0d\u2019AED\u00a0i\u00a0entitats\u00a0governamentals.<\/span>\u00a0<\/span><\/p>\n

1 de\u00a0juliol\u00a0de 2027<\/span><\/b>\u00a0\u2013\u00a0Emissi\u00f3\u00a0i\u00a0recepci\u00f3\u00a0obligat\u00f2ria\u00a0de factures\u00a0electr\u00f2niques\u00a0per\u00a0a\u00a0empreses\u00a0amb\u00a0anuals\u00a0ingressos\u00a0inferiors a 50\u00a0milions\u00a0d\u2019AED.<\/span>\u00a0<\/span><\/p>\n

1\u00a0d\u2019octubre\u00a0de 2027\u00a0<\/span><\/b>\u2013\u00a0Emissi\u00f3\u00a0i\u00a0recepci\u00f3\u00a0obligat\u00f2ria\u00a0de factures\u00a0electr\u00f2niques\u00a0per\u00a0a\u00a0entitats\u00a0governamentals.<\/span>\u00a0<\/span><\/p>\n

Sancions<\/span>\u00a0<\/span>i<\/span>\u00a0<\/span>multes<\/span><\/span>\u00a0<\/span><\/h2>\n

Si\u00a0<\/span>una<\/span>\u00a0<\/span>empresa<\/span>\u00a0no\u00a0<\/span>compleix<\/span>\u00a0la\u00a0<\/span>normativa<\/span>\u00a0<\/span>obligat\u00f2ria<\/span>\u00a0de\u00a0<\/span>facturaci\u00f3<\/span>\u00a0<\/span>electr\u00f2nica<\/span>\u00a0o no\u00a0<\/span>designa<\/span>\u00a0<\/span>un ASP<\/span>\u00a0dins del termini\u00a0<\/span>establert<\/span>,\u00a0<\/span>s\u2019aplicar\u00e0<\/span>\u00a0<\/span>una<\/span>\u00a0<\/span>sanci\u00f3<\/span>\u00a0de 5.000 AED al\u00a0<\/span>mes<\/span>. En\u00a0<\/span>cas<\/span>\u00a0de no\u00a0<\/span>emetre<\/span>\u00a0<\/span>una<\/span>\u00a0factura o nota de\u00a0<\/span>cr\u00e8dit<\/span>\u00a0a\u00a0<\/span>temps<\/span>,\u00a0<\/span>l\u2019empresa<\/span>\u00a0<\/span>ser\u00e0<\/span>\u00a0<\/span>multada<\/span>\u00a0<\/span>amb<\/span>\u00a0100 AED per\u00a0<\/span>transacci\u00f3<\/span>,\u00a0<\/span>amb<\/span>\u00a0un\u00a0<\/span>m\u00e0xim<\/span>\u00a0de 5.000 AED al\u00a0<\/span>mes<\/span>.\u00a0<\/span>Finalment<\/span>, la\u00a0<\/span>manca<\/span>\u00a0de\u00a0<\/span>notificaci\u00f3<\/span>\u00a0de\u00a0<\/span>fallades<\/span>\u00a0del\u00a0<\/span>sistema<\/span>\u00a0o de\u00a0<\/span>canvis<\/span>\u00a0<\/span>en<\/span>\u00a0les\u00a0<\/span>dades<\/span>\u00a0<\/span>comporta<\/span>\u00a0<\/span>una<\/span>\u00a0<\/span>multa<\/span>\u00a0de 1.000 AED per\u00a0<\/span>dia<\/span>\u00a0de retard.<\/span><\/span>\u00a0<\/span><\/p>\n

Com\u00a0<\/span>preparar<\/span>\u00a0la\u00a0<\/span>teva<\/span>\u00a0<\/span>empresa<\/span>\u00a0per a la\u00a0<\/span>facturaci\u00f3<\/span>\u00a0<\/span>electr\u00f2nica<\/span><\/span>\u00a0<\/span><\/h2>\n

Complir\u00a0amb\u00a0la\u00a0normativa\u00a0obligat\u00f2ria\u00a0de\u00a0facturaci\u00f3\u00a0electr\u00f2nica\u00a0requereix\u00a0adaptacions\u00a0dels\u00a0sistemes,\u00a0formaci\u00f3\u00a0dels equips\u00a0i\u00a0una\u00a0transformaci\u00f3\u00a0global cap a la\u00a0digitalitzaci\u00f3.<\/span>\u00a0<\/span><\/p>\n

Com a\u00a0l\u00edders\u00a0en\u00a0solucions\u00a0de\u00a0facturaci\u00f3\u00a0electr\u00f2nica\u00a0per\u00a0a\u00a0empreses\u00a0del<\/span><\/b> sector tur\u00edstic i del canal horeca, Voxel, an Amadeus company, ajudem les empres<\/span><\/b>es\u00a0a\u00a0complir\u00a0la\u00a0normativa\u00a0de\u00a0facturaci\u00f3\u00a0electr\u00f2nica\u00a0als\u00a0EAU.<\/span><\/b>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tot el que cal saber sobre la facturaci\u00f3 electr\u00f2nica als Emirats \u00c0rabs Units.<\/p>\n","protected":false},"author":3,"featured_media":13662,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1636,1624],"tags":[],"coauthors":[110],"class_list":{"0":"post-13673","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-facturacio-electronica","8":"category-normativa"},"yoast_head":"\nFacturaci\u00f3 electr\u00f2nica als EAU: directrius, abast i detalls del sistema - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"Els\u00a0Emirats\u00a0\u00c0rabs\u00a0Units\u00a0estan\u00a0avan\u00e7ant\u00a0cap a la\u00a0obligatorietat\u00a0de la\u00a0facturaci\u00f3\u00a0electr\u00f2nica,\u00a0amb\u00a0el\u00a0compliment total\u00a0previst\u00a0per al 2027.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/facturacio-electronica-als-eau-directrius-abast-i-detalls-del-sistema\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturaci\u00f3 electr\u00f2nica als EAU: directrius, abast i detalls del sistema - 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