{"id":8854,"date":"2021-01-07T08:00:10","date_gmt":"2021-01-07T07:00:10","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/la-factura-electronica-b2b-arribara-a-larabia-saudita-el-2021"},"modified":"2021-04-27T08:37:39","modified_gmt":"2021-04-27T07:37:39","slug":"la-factura-electronica-b2b-arribara-a-arabia-saudita-el-2021","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/la-factura-electronica-b2b-arribara-a-arabia-saudita-el-2021\/","title":{"rendered":"La factura electr\u00f2nica B2B arribar\u00e0 a l&#8217;Ar\u00e0bia Saudita el 2021"},"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><p>Cada vegada s\u00f3n m\u00e9s els pa\u00efsos que aposten per digitalitzar l&#8217;emissi\u00f3 i la recepci\u00f3 de factures. L&#8217;\u00faltim territori en unir-se a aquesta tend\u00e8ncia ha estat l&#8217;Ar\u00e0bia Saudita. <strong>El passat 4 de desembre de 2020 es va publicar el reglament inicial de factura electr\u00f2nica B2B a l&#8217;Ar\u00e0bia Saudita.\u00a0<\/strong><\/p>\n<p>Aquest primer reglament no detalla les especificacions t\u00e8cniques i altres informacions rellevants. Per\u00f2 s\u00ed que deixa clar el marc general en el qual es desenvolupar\u00e0 la factura electr\u00f2nica a l&#8217;Ar\u00e0bia Saudita.<\/p>\n<h4>Qu\u00e8 \u00e9s una factura electr\u00f2nica?<\/h4>\n<p>Segons el reglament publicat, <strong>una factura \u00e9s electr\u00f2nica quan s&#8217;emet, s&#8217;emmagatzema i es modifica en format electr\u00f2nic.<\/strong> En conseq\u00fc\u00e8ncia, una factura en paper que es digitalitzi a trav\u00e9s d&#8217;un esc\u00e0ner o c\u00f2pia, no es considera factura electr\u00f2nica.<\/p>\n<h4>Quan entrar\u00e0 en vigor la factura electr\u00f2nica B2B?<\/h4>\n<p>El pla de l&#8217;Ar\u00e0bia Saudita \u00e9s que la factura electr\u00f2nica B2B obligat\u00f2ria entri en vigor un any despr\u00e9s de la publicaci\u00f3 del reglament, \u00e9s a dir, <strong>el desembre del 2021<\/strong>. Durant l&#8217;any, el govern anir\u00e0 publicant les especificacions perqu\u00e8 les empreses puguin adaptar els seus sistemes.<\/p>\n<h4>Qui l&#8217;haur\u00e0 d&#8217;adoptar?<\/h4>\n<p>Tots els subjectes passius residents hauran d&#8217;usar l&#8217;e-factura. Tamb\u00e9 els prove\u00efdors que emetin factures en nom d&#8217;empreses residents a l&#8217;Ar\u00e0bia Saudita. Dins d&#8217;aquest grup, no hi haur\u00e0 excepcions ni per tipus impositiu, ni per pa\u00eds de dest\u00ed de la factura.<\/p>\n<h4>Quin sistema de transmissi\u00f3 hauran d&#8217;utilitzar les empreses?<\/h4>\n<p>Tot i que encara no hi ha detalls sobre aquest aspecte, el que s\u00ed que est\u00e0 clar \u00e9s que els sistemes de transmissi\u00f3 hauran de complir els seg\u00fcents requisits:<\/p>\n<ul>\n<li><strong>Connexi\u00f3 a internet.<\/strong><\/li>\n<li>Complir amb les <strong>normes b\u00e0siques de control de dades i ciberseguretat del pa\u00eds.\u00a0<\/strong><\/li>\n<li>Incloure un <strong>mecanisme anti manipulaci\u00f3.\u00a0<\/strong><\/li>\n<li>Acceptar <strong>APIs<\/strong> externes.<\/li>\n<\/ul>\n<p>Perqu\u00e8 empreses i empresaris tinguin temps de preparar els seus sistemes, la implantaci\u00f3 de la factura electr\u00f2nica es far\u00e0 en <strong>dues etapes<\/strong>:<\/p>\n<ol>\n<li>Emetre i emmagatzemar les factures (i notes de cr\u00e8dit i d\u00e8bit) seguint un format electr\u00f2nic estructurat.<\/li>\n<li>Connectar-se amb l&#8217;Autoritat General de Zakat i Impostos (GAZT) per transmetre la informaci\u00f3 i les dades.<\/li>\n<\/ol>\n<h4>R\u00e8gim de control continu de transaccions (CTC)<\/h4>\n<p>Tot i que el reglament no detalla quin model de factura electr\u00f2nica implementar\u00e0 el pa\u00eds, els experts esperen que sigui un <strong>model de control continu de transaccions (CTC).<\/strong>\u00a0Cosa que \u00e9s el mateix, un model\u00a0<em>clearance<\/em>. La majoria de pa\u00efsos que implanten la factura electr\u00f2nica obligat\u00f2ria s&#8217;inclinen pel model CTC pels beneficis que aporta amb relaci\u00f3 a la reducci\u00f3 del frau fiscal. La clau d&#8217;aquest model \u00e9s que <strong>les empreses han de transmetre a l&#8217;ag\u00e8ncia tribut\u00e0ria les factures emeses en temps real.\u00a0<\/strong><\/p>\n<p>L&#8217;Ar\u00e0bia Saudita s&#8217;uneix aix\u00ed a pa\u00efsos com <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/primers-passos-de-la-facturacio-electronica-b2g-a-egipte\/\" target=\"_blank\" rel=\"noopener\">Egipte<\/a> o Turquia en l&#8217;\u00fas de la factura electr\u00f2nica B2B obligat\u00f2ria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A trav\u00e9s d&#8217;un model clearance<\/p>\n","protected":false},"author":3,"featured_media":8248,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[1769,1690,1779],"coauthors":[110],"class_list":{"0":"post-8854","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa","8":"tag-b2b-ca","9":"tag-bavel-ca","10":"tag-efactura"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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