{"id":8749,"date":"2020-07-15T07:47:58","date_gmt":"2020-07-15T07:47:58","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/impacte-de-la-covid-19-en-la-implementacio-de-la-facturacio-electronica"},"modified":"2021-04-27T15:52:22","modified_gmt":"2021-04-27T14:52:22","slug":"impacte-de-la-covid-19-en-la-implementacio-de-la-facturacio-electronica","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/impacte-de-la-covid-19-en-la-implementacio-de-la-facturacio-electronica\/","title":{"rendered":"Impacte de la COVID-19 en la implementaci\u00f3 de la facturaci\u00f3 electr\u00f2nica"},"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>[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;\">A causa de l\u2019actual crisi provocada per la pand\u00e8mia del coronavirus, molts governs han decidit ajornar la introducci\u00f3 de l\u2019obligatorietat de la facturaci\u00f3 electr\u00f2nica en diferents \u00e0mbits. Aquestes mesures pretenen estendre el marge d\u2019introducci\u00f3 de la facturaci\u00f3 electr\u00f2nica i facilitar la seva adopci\u00f3.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En aquest article, repassem els canvis legislatius m\u00e9s significatius derivats de la crisi:\u00a0<\/span><\/p>\n<h4><span style=\"text-decoration: underline;\"><b>Europa<\/b><\/span><\/h4>\n<ul>\n<li>\n<h5><b>Espanya\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">La introducci\u00f3 del sistema de facturaci\u00f3 <\/span><b>Ticket BAI<\/b><span style=\"font-weight: 400;\">, del Pa\u00eds Basc, s\u2019ha ajornat a l\u2019<\/span><b>1 de gener de 2022<\/b><span style=\"font-weight: 400;\">. La Disputaci\u00f3 de Guipuzkoa, primera regi\u00f3 on es preveia implementar-ho, ha decidit suspendre la introducci\u00f3 a causa de la situaci\u00f3 generada per la pand\u00e8mia i aix\u00ed donar m\u00e9s temps a les empreses per adoptar el sistema.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ticket BAI consisteix en un nou sistema de gesti\u00f3 de factures i tiquets per empreses i aut\u00f2noms de la regi\u00f3, que havia d\u2019entrar en vigor a l\u2019octubre d\u2019aquest any.\u00a0<\/span><\/p>\n<ul>\n<li>\n<h5><b>Portugal\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u2019entrada en vigor de la <\/span><b>facturaci\u00f3 electr\u00f2nica B2G obligat\u00f2ria<\/b><span style=\"font-weight: 400;\"> estava prevista per l\u2019<\/span><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/la-factura-electronica-avanca-a-portugal-i-sera-obligatoria-en-lambit-b2g\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">abril de 2020<\/span><\/a><span style=\"font-weight: 400;\">. Tot i aix\u00f2, a causa de la situaci\u00f3 actual i de la complexitat d\u2019aplicaci\u00f3 a l\u2019\u00e0mbit p\u00fablic, el govern portugu\u00e8s ha decidit estendre el per\u00edode d\u2019implementaci\u00f3.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aix\u00ed, les noves dates per als contribuents de l\u2019Administraci\u00f3 P\u00fablica s\u00f3n: l\u2019<\/span><b>1 de gener de 2021<\/b><span style=\"font-weight: 400;\"> per a grans empreses, l\u20191 de juliol de 2021 per petites i mitjanes empreses i l\u20191 de gener de 2022 per a microempreses.\u00a0<\/span><\/p>\n<ul>\n<li>\n<h5><b>Pol\u00f2nia\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">El govern polon\u00e8s ha tornat a retardar l\u2019entrada en vigor de la nova versi\u00f3 del r\u00e8gim d\u2019<\/span><b>informes SAF-T<\/b><span style=\"font-weight: 400;\"> (Standard Audit File Tax), el qual substitueix la declaraci\u00f3 de l\u2019IVA per als contribuents.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Els informes SAF-T estan implementats per a totes les empreses des de principis de 2018. La nova versi\u00f3 del SAF-T vol incloure el registre de l\u2019IVA i els detalls del cr\u00e8dit de l\u2019IVA.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aquesta normativa s\u2019ha ajornat v\u00e0ries vegades, l\u2019\u00faltima \u00e9s l\u2019<\/span><b>1 de juliol de 2020<\/b><span style=\"font-weight: 400;\"> (inicialment l\u20191 de gener de 2020 i suspesa una primera vegada l\u20191 d\u2019abril de 2020).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les noves dates d\u2019implementaci\u00f3 de la nova versi\u00f3 del SAF-T s\u00f3n:\u00a0<\/span><\/p>\n<ul>\n<li><b>1 de gener de 2021<\/b><span style=\"font-weight: 400;\"> per a grans empreses;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">1 de juliol de 2021 per a contribuents mitjans i petits; i\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">1 de gener de 2022 per a microempreses<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A m\u00e9s a m\u00e9s, tamb\u00e9 s\u2019ha demorat la implementaci\u00f3 de les caixes registradores d\u2019IVA en l\u00ednia fins a l\u20191 de gener de 2021 (inicialment el 30 de juny de 2020).\u00a0<\/span><\/p>\n<ul>\n<li>\n<h5><b>It\u00e0lia\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u2019Autoritat Fiscal italiana, Agenzia della Entrate, ha decidit ajornar de nou la versi\u00f3 1.6 de les especificacions t\u00e8cniques de la<\/span><b> FatturaPA a l\u20191 d\u2019octubre de 2020<\/b><span style=\"font-weight: 400;\">, quan ser\u00e0 aplicable de forma volunt\u00e0ria.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A partir de l\u20191 de gener de 2021, l\u2019aplicaci\u00f3 ser\u00e0 obligat\u00f2ria per als subjectes passius. De moment, les empreses i individus poden utilitzar la versi\u00f3 1.5 actual de la factura electr\u00f2nica fins al 31 de desembre de 2020.\u00a0<\/span><\/p>\n<ul>\n<li>\n<h5><b>Gr\u00e8cia\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">La IAPR, l\u2019autoritat fiscal grega, ha decidit implementar el sistema de seguiment fiscal <\/span><b>MyData <\/b><span style=\"font-weight: 400;\">de forma gradual per donar m\u00e9s marge a les empreses per adaptar els seus sistemes.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aix\u00ed, els terminis d\u2019implementaci\u00f3 s\u00f3n:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A partir del 20 de juliol de 2020, els contribuents que optin pel m\u00e8tode d\u2019informe a trav\u00e9s de la factura electr\u00f2nica, podran comen\u00e7ar a informar de les dades requerides.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A partir de l\u2019<\/span><b>1 d\u2019octubre de 2020<\/b><span style=\"font-weight: 400;\">, els contribuents que optin pel m\u00e8tode d\u2019informe ERP, hauran d\u2019informar obligat\u00f2riament de les dades requerides. A m\u00e9s a m\u00e9s, a partir d\u2019aquesta data, els contribuents tamb\u00e9 hauran d\u2019informar de les dades de classificaci\u00f3 per a factures de compra (entrants) emeses i de les transaccions al detall.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">El 31 de desembre de 2020, els contribuents hauran d\u2019informar de les dades requerides de les factures de venda (sortints) emeses, des de l\u20191 de gener de 2020 fins a l\u20191 d\u2019octubre de 2020.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">El 28 de febrer de 2021, els contribuents hauran d\u2019informar de les dades de classificaci\u00f3 requerides de les factures de compra (entrants) emeses fins a l\u20191 de gener de 2020 fins al 30 de setembre de 2020.\u00a0<\/span><\/li>\n<\/ul>\n<h4><span style=\"text-decoration: underline;\"><b>Am\u00e8rica del Sud\u00a0<\/b><\/span><\/h4>\n<ul>\n<li>\n<h5><b>Bol\u00edvia\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A causa de l\u2019actual situaci\u00f3 econ\u00f2mica del pa\u00eds, agreujada per la crisi del coronavirus, el Servei d\u2019Impostos Nacionals (SIN) ha decidit derogar la posada en marxa del <\/span><b>sistema de facturaci\u00f3 electr\u00f2nica<\/b><span style=\"font-weight: 400;\">, que havia d\u2019implementar-se a partir de l\u20191 de juny d\u2019aquest any.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De moment, l\u2019Autoritat Fiscal <\/span><b>no ha establert cap data<\/b><span style=\"font-weight: 400;\"> per reactivar el projecte. La derogaci\u00f3 es va aprovar el passat 18 de maig a trav\u00e9s de la resoluci\u00f3 102000000011.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tot i aix\u00f2, aquesta resoluci\u00f3 si estableix que es continuar\u00e0 implementat les modalitats de facturaci\u00f3 electr\u00f2nica en l\u00ednia, computaritzada en l\u00ednia i el portal web en l\u00ednia i es regularan de forma separada del sistema de facturaci\u00f3 online.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El sistema de facturaci\u00f3 electr\u00f2nica inclo\u00efa l\u2019autoritzaci\u00f3, enviament, registre i transmissi\u00f3 de documents fiscals, com factures o notes de cr\u00e8dit.\u00a0<\/span><\/p>\n<ul>\n<li>\n<h5><b>Uruguai\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u2019Autoritat Fiscal d\u2019Uruguai, DGI, ha prorrogat la implementaci\u00f3 de la <\/span><b>factura electr\u00f2nica per a negocis que superin els 305.000 UI d\u2019ingressos<\/b><span style=\"font-weight: 400;\"> (aprox. 6.000\u20ac) a l\u2019<\/span><b>1 de desembre de 2020<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Inicialment, la data d\u2019implementaci\u00f3 era l\u20191 d\u2019agost de 2020.\u00a0<\/span><\/p>\n<h4><span style=\"text-decoration: underline;\"><b>\u00c0sia\u00a0<\/b><\/span><\/h4>\n<ul>\n<li>\n<h5><b>Vietnam\u00a0<\/b><\/h5>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A causa de diferents dificultats t\u00e8cniques, com la notificaci\u00f3 de transaccions transfrontereres, i la situaci\u00f3 actual, Vietnam ha decidit posposar la implementaci\u00f3 de la <\/span><b>facturaci\u00f3 electr\u00f2nica<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La data d\u2019aplicaci\u00f3 passar\u00e0 de l\u20191 de novembre de 2020 a l\u2019<\/span><b>1 de juliol de 2022<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Fes un cop d&#8217;ull al \u2018<b>Panorama de la factura electr\u00f2nica a Europa<\/b>\u2019 per entendre la legislaci\u00f3 en temes de facturaci\u00f3 electr\u00f2nica dels pa\u00efsos europeus:[\/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;Mapa facturaci\u00f3 electr\u00f2nica&#8221;][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>Repassem els canvis legislatius en facturaci\u00f3 electr\u00f2nica m\u00e9s significatius de diferents pa\u00efsos. <\/p>\n","protected":false},"author":14,"featured_media":7686,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[1690,1913,1779],"coauthors":[2141],"class_list":{"0":"post-8749","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa","8":"tag-bavel-ca","9":"tag-covid-19-ca","10":"tag-efactura"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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