{"id":9547,"date":"2021-04-16T08:57:03","date_gmt":"2021-04-16T07:57:03","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=9547"},"modified":"2021-04-21T08:32:44","modified_gmt":"2021-04-21T07:32:44","slug":"avanca-el-pla-per-implementar-la-factura-electronica-b2b-a-franca","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/avanca-el-pla-per-implementar-la-factura-electronica-b2b-a-franca\/","title":{"rendered":"Avan\u00e7a el pla per implementar la factura electr\u00f2nica B2B a Fran\u00e7a"},"content":{"rendered":"Tiempo de lectura:<\/span> 2<\/span> minutos<\/span><\/span>

La implantaci\u00f3 de la factura electr\u00f2nica B2B a Fran\u00e7a comen\u00e7ar\u00e0 en 2023 i culminar\u00e0 en 2025<\/h2>\n

El govern franc\u00e8s segueix avan\u00e7ant en el seu pla per a implementar la factura electr\u00f2nica B2B al pa\u00eds. Despr\u00e9s d’anunciar aquesta obligatorietat a finals de 2020<\/a>, ara la\u00a0Direction\u00a0G\u00e9n\u00e9rale\u00a0donis\u00a0Finances\u00a0Publiquis<\/em> (DGFiP)\u00a0ha publicat nous detalls a tenir en compte per a preparar l’arribada de la factura electr\u00f2nica B2B a Fran\u00e7a.<\/p>\n

Quin model seguir\u00e0 la factura electr\u00f2nica B2B a Fran\u00e7a?<\/h4>\n

Fran\u00e7a seguir\u00e0 un model clearance<\/em> de facturaci\u00f3 electr\u00f2nica.<\/strong> Els models clearance<\/em> es caracteritzen per exigir una comunicaci\u00f3 en temps real amb l’autoritat fiscal del pa\u00eds. Aquest model \u00e9s el m\u00e9s usat als pa\u00efsos de Llatinoam\u00e8rica. I tamb\u00e9 \u00e9s el que usa It\u00e0lia amb el seu SdI.<\/a><\/p>\n

No obstant aix\u00f2, la DGFiP ha decidit seguir el model de M\u00e8xic<\/strong>, un model d’\u00e8xit reconegut a nivell mundial, que \u00e9s una mica diferent al model itali\u00e0. Aix\u00ed ser\u00e0 el flux de la factura electr\u00f2nica a Fran\u00e7a:<\/p>\n

    \n
  1. L’empresa crea i emet una factura electr\u00f2nica que ha d’enviar posteriorment a un Prove\u00efdor Certificat (Plateforme Priv\u00e9e Certifi\u00e9e (PPC<\/em>)).<\/li>\n
  2. El PPC ha de verificar la factura en base a les exig\u00e8ncies de la DGFiP.<\/li>\n
  3. Una vegada la factura estigui validada, el PPC la hi lliurar\u00e0 a la DGFiP i al seu destinatari.<\/li>\n<\/ol>\n

    A m\u00e9s de les factures emeses, les empreses tamb\u00e9 hauran de comunicar l’estat de pagament de la factura, les dades de transaccions B2C i les dades de transaccions transfrontereres.<\/strong><\/p>\n

    Les companyies que no es connectin amb un Prove\u00efdor Certificat podran reportar les seves factures manualment a trav\u00e9s del portal Chorus Pro. Chorus Pro \u00e9s la plataforma de facturaci\u00f3 electr\u00f2nica del govern franc\u00e8s<\/strong> que actualment ja s’usa per a les factures B2G.<\/p>\n

    La difer\u00e8ncia entre el model itali\u00e0 i el que vol implantar Fran\u00e7a \u00e9s que a It\u00e0lia les empreses es connecten directament amb l’autoritat fiscal. I a Fran\u00e7a necessitaran un Prove\u00efdor Certificat.<\/p>\n

    \"\"<\/a><\/p>\n

    Calendari de la factura electr\u00f2nica B2B a Fran\u00e7a<\/h4>\n

    El pa\u00eds continua avan\u00e7ant en la implementaci\u00f3 de la factura electr\u00f2nica B2B amb el mateix calendari que ja tenia establert. La factura electr\u00f2nica ser\u00e0 obligat\u00f2ria progressivament des del 2023 fins al 2025, depenent de la mida de l’empresa. L’1 de gener del 2023<\/strong> ser\u00e0 obligatori per a grans empreses<\/strong>. L’1 de gener del 2024<\/strong> hauran d’estar llestes les empreses mitjanes<\/strong>. Finalment, l’1 de gener del 202<\/strong>5 se sumaran les pimes i micro empreses.<\/strong><\/p>\n

    Principals objectius de la facturaci\u00f3 electr\u00f2nica a Fran\u00e7a<\/h4>\n

    La reducci\u00f3 i la lluita contra el frau<\/strong> s\u00f3n dos dels objectius que molts governs persegueixen quan planegen introduir la factura electr\u00f2nica en un territori. I Fran\u00e7a no \u00e9s una excepci\u00f3. No obstant aix\u00f2, el pa\u00eds tamb\u00e9 t\u00e9 l’objectiu de millorar i agilitar els seus sistemes i aix\u00ed, optimitzar la declaraci\u00f3 d’impostos i la seva devoluci\u00f3, quan escaigui. Un altre dels objectius que persegueix Fran\u00e7a \u00e9s tenir una fotografia en temps real de l’activitat econ\u00f2mica del pa\u00eds.<\/p>\n

    El salt a la facturaci\u00f3 electr\u00f2nica tamb\u00e9 t\u00e9 beneficis per a les empreses<\/a>. El principal avantatge \u00e9s el salt a la digitalitzaci\u00f3 dels processos d’administraci\u00f3 i, en conseq\u00fc\u00e8ncia, la reducci\u00f3 de treballs manuals i l’augment de l’efici\u00e8ncia dels equips.<\/strong><\/p>\n

    Especificacions t\u00e8cniques<\/h4>\n

    El govern franc\u00e8s encara no ha publicat informaci\u00f3 sobre les especificacions t\u00e8cniques d’aquest projecte. S’espera que al setembre es publiquin els primers detalls<\/strong> sobre el format dels diferents documents fiscals, les condicions dels prove\u00efdors certificats i la periodicitat de les declaracions electr\u00f2niques.<\/p>\n

    Si no vols perdre’t cap novetat sobre la regulaci\u00f3 de la factura electr\u00f2nica a Fran\u00e7a o en algun altre pa\u00eds del m\u00f3n, subscriu-te a nostra newsletter mensual.<\/p>\n

    \"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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