{"id":8677,"date":"2019-12-27T08:21:45","date_gmt":"2019-12-27T08:21:45","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/novetats-en-facturacio-electronica-pel-2020"},"modified":"2021-04-27T08:34:37","modified_gmt":"2021-04-27T07:34:37","slug":"novetats-en-facturacio-electronica-pel-2020","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/novetats-en-facturacio-electronica-pel-2020\/","title":{"rendered":"Novetats en facturaci\u00f3 electr\u00f2nica pel 2020"},"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\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]<span style=\"font-weight: 400;\">Aquest 2020, alguns pa\u00efsos introduiran canvis legislatius significatius en termes de facturaci\u00f3 electr\u00f2nica. Aquests s\u00f3n alguns dels m\u00e9s importants:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Fran\u00e7a<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">La facturaci\u00f3 electr\u00f2nica B2B i B2C no \u00e9s obligat\u00f2ria a Fran\u00e7a.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tot i aix\u00f2, a partir de l\u20191 de gener de 2020, les empreses molt petites (de menys de 10 treballadors) estaran obligades a enviar factures electr\u00f2niques al govern (B2G), segons l\u2019Ordenan\u00e7a del 26 de juny de 2014 que defineix el calendari d\u2019obligacions de facturaci\u00f3 electr\u00f2nica dels facturadors a l\u2019Estat, a les col\u00b7lectivitats locals i les seves respectives institucions p\u00fabliques.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aquesta obligatorietat s\u2019ha implementat des de 2017 a les empreses grans, mitjanes i petites.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Gr\u00e8cia<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">El gener de 2020, Gr\u00e8cia havia planejat la implementaci\u00f3 del sistema myData, un reporting digital de comptabilitat i impostos amb els quals el govern podia rebre electr\u00f2nicament i en temps real informaci\u00f3 sobre les factures de compra i venda i dades de rebuts. Tot i aix\u00f2, el Ministeri de Finances grec va anunciar que aquesta mesura s\u2019endarreriria, sense especificar cap data concreta.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tot i que no han revelat els terminis d\u2019execuci\u00f3 ni s\u2019han publicat les especificacions t\u00e8cniques finals, s\u2019espera que les autoritats gregues es decideixin durant la primera meitat del 2020.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No obstant aix\u00f2, el model d\u2019autoritzaci\u00f3 pr\u00e8via de les factures electr\u00f2niques que pretenia seguir el <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/la-factura-electronica-sera-obligatoria-a-italia-a-partir-de-l1-de-gener-del-2019\/\" target=\"_blank\" rel=\"noopener\">model itali\u00e0<\/a> de facturaci\u00f3 electr\u00f2nica, el qual requereix una autoritzaci\u00f3 de l\u2019autoritat tribut\u00e0ria abans del proc\u00e9s d\u2019intercanvi de les factures, sembla que de moment s\u2019ha descartat.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pel que fa a l\u2019entorn B2B i B2C, no existeix cap obligatorietat.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">B\u00e8lgica<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u2019obligatorietat de la factura electr\u00f2nica a l\u2019\u00e0mbit p\u00fablic belga (B2G) va entrar en vigor escalonadament: a Flandes \u00e9s obligatori des de 2017, i des del 2018 \u00e9s obligatori en l\u2019\u00e0mbit federal (nom\u00e9s en alguns contractes).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A partir de 2020, ser\u00e0 obligatori a escala general. Tot i aix\u00f2, a l\u2019entorn B2B o B2C encara no existeix cap obligatorietat.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Alemanya<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Per ara, les ag\u00e8ncies del govern central alemany s\u2019han vist obligades a rebre factures electr\u00f2niques de del 18 d\u2019abril d\u2019aquest any.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No obstant aix\u00f2, el termini per a l\u2019aplicaci\u00f3 de la facturaci\u00f3 electr\u00f2nica B2G a Alemanya s\u2019est\u00e9n fins al 4 d\u2019abril de 2020, moment en qu\u00e8 ser\u00e0 obligatori l\u2019enviament de factures electr\u00f2niques B2G en l\u2019\u00e0mbit regional i comunitari.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El 27 de novembre de 2020, aquesta obligatorietat s\u2019estendr\u00e0 a escala federal.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Per a factures d\u2019\u00e0mbit B2B o B2C no existeix cap obligatorietat.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Noruega\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A partir de l\u20191 de gener de 2020, el govern noruec imposar\u00e0 a les empreses privades un informe obligatori a l\u2019Ag\u00e8ncia Tribut\u00e0ria mitjan\u00e7ant l\u2019est\u00e0ndard d\u2019autoria fiscal (SAF-T, Standard Audit File for Tax).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aquest informe nom\u00e9s s\u2019exigir\u00e0 a petici\u00f3 de les autoritats fiscals.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A l\u2019entorn B2G, l\u2019enviament de factures electr\u00f2niques al govern \u00e9s obligatori des de 2011. Tot i aix\u00f2, no existeix cap obligatorietat per a factures B2B o B2C.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Romania\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Igual que en el cas noruec, a partir de l\u20191 de gener de 2020, el govern roman\u00e8s implementar\u00e0 un informe obligatori per a les empreses privades a l\u2019Ag\u00e8ncia Tribut\u00e0ria romanesa, mitjan\u00e7ant l\u2019est\u00e0ndard d\u2019autoria fiscal (SAF-T, Standard Audit File for Tax).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La facturaci\u00f3 electr\u00f2nica no \u00e9s obligat\u00f2ria per a B2G, B2B ni B2C.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trobareu m\u00e9s informaci\u00f3 sobre legislaci\u00f3 i especificacions per emetre factures electr\u00f2niques a Europa al nostre mapa interactiu: <\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][nectar_btn size=&#8221;large&#8221; open_new_tab=&#8221;true&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;none&#8221; url=&#8221;https:\/\/www.voxelgroup.net\/legislacion-factura-electronica\/index.html&#8221; text=&#8221;Veure mapa&#8221;][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>Els canvis m\u00e9s significatius aquest 2020. <\/p>\n","protected":false},"author":14,"featured_media":6873,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[1769,1763,1757,1779],"coauthors":[2141],"class_list":{"0":"post-8677","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa","8":"tag-b2b-ca","9":"tag-b2c-ca","10":"tag-b2g-ca","11":"tag-efactura"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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