{"id":9375,"date":"2021-03-19T09:46:34","date_gmt":"2021-03-19T08:46:34","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=9375"},"modified":"2021-04-19T09:34:26","modified_gmt":"2021-04-19T08:34:26","slug":"eslovaquia-avanca-cap-a-un-model-clearance-de-factura-electronica","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/eslovaquia-avanca-cap-a-un-model-clearance-de-factura-electronica\/","title":{"rendered":"Eslov\u00e0quia avan\u00e7a cap a un model clearance de factura electr\u00f2nica"},"content":{"rendered":"Tiempo de lectura:<\/span> 2<\/span> minutos<\/span><\/span>

Eslov\u00e0quia podria tenir llest el nou marc legal de la factura electr\u00f2nica aquest any<\/h2>\n

El govern eslovac est\u00e0 treballant en un nou model de facturaci\u00f3 electr\u00f2nica. Malgrat que encara no s’han publicat els detalls, ni s’han establert dates clau ni terminis, sembla que Eslov\u00e0quia vol implantar un model clearance<\/em><\/strong>. Aquests models es caracteritzen per requerir l’autoritzaci\u00f3 de l’autoritat fiscal pertinent en temps real perqu\u00e8 les factures siguin v\u00e0lides.<\/strong> El govern de la Rep\u00fablica Eslovaca est\u00e0 treballant ja amb un document preliminar que pots veure aqu\u00ed.<\/a><\/p>\n

La factura electr\u00f2nica a Eslov\u00e0quia<\/h4>\n

Igual que a molts altres pa\u00efsos europeus, la factura electr\u00f2nica va arribar a Eslov\u00e0quia amb la Directiva europea 2014\/55\/UE<\/a>.<\/strong> Aquesta directiva estableix que totes les administracions p\u00fabliques dels estats membres han de ser capa\u00e7os de rebre i processar factures electr\u00f2niques des d’abril del 2019. A Eslov\u00e0quia, la llei que transposa aquesta directiva \u00e9s la 215\/2019.<\/p>\n

Actualment, nom\u00e9s les administracions p\u00fabliques i els seus prove\u00efdors estan obligats a usar la factura electr\u00f2nica al pa\u00eds. Si l’import d’un servei d’un prove\u00efdor p\u00fablic \u00e9s inferior a 5000\u20ac, aquesta obligaci\u00f3 no aplica.<\/p>\n

Igualment, l’\u00fas de la factura electr\u00f2nica a Eslov\u00e0quia est\u00e0 perm\u00e8s de manera volunt\u00e0ria.<\/strong> Qualsevol empresa privada que vulgui usar aquest sistema per a optimitzar els seus processos administratius, t\u00e9 un marc legal per a fer-lo.<\/p>\n

Aix\u00ed, 2021 \u00e9s l’any triat per Eslov\u00e0quia per a estendre la factura electr\u00f2nica en el sector privat.<\/strong><\/p>\n

El model clearance<\/em>, un model en auge<\/h4>\n

El model clearance<\/em> \u00e9s el model de factura electr\u00f2nica m\u00e9s implementat als pa\u00efsos llatinoamericans. En canvi, els pa\u00efsos europeus solen aplicar un model post-audit.<\/em> It\u00e0lia \u00e9s l’excepci\u00f3 ja que \u00e9s el primer pa\u00eds europeu que va implantar un model clearance de facturaci\u00f3 electr\u00f2nica<\/a>. Despr\u00e9s de m\u00e9s de dos anys en funcionament, It\u00e0lia \u00e9s ara un referent a Europa i el seu model inspira a altres pa\u00efsos, com Eslov\u00e0quia, Pol\u00f2nia<\/a> o Fran\u00e7a<\/a>, a avan\u00e7ar en la implementaci\u00f3 d’un sistema de facturaci\u00f3 electr\u00f2nica en temps real.<\/p>\n","protected":false},"excerpt":{"rendered":"

El model clearance, un model en auge<\/p>\n","protected":false},"author":3,"featured_media":9372,"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-9375","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":"\nEslov\u00e0quia avan\u00e7a cap a un model clearance de factura electr\u00f2nica - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"La factura electr\u00f2nica a Eslov\u00e0quia avan\u00e7a. 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