{"id":9974,"date":"2021-05-20T15:16:11","date_gmt":"2021-05-20T14:16:11","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=9974"},"modified":"2021-05-20T15:21:01","modified_gmt":"2021-05-20T14:21:01","slug":"la-factura-electronica-en-els-principals-mercats-receptors-deuropa-i-latam","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/la-factura-electronica-en-els-principals-mercats-receptors-deuropa-i-latam\/","title":{"rendered":"La factura electr\u00f2nica en els principals mercats receptors d\u2019Europa i LATAM"},"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\"> 5<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p><span style=\"font-weight: 400;\">Arran de la pand\u00e8mia s\u00f3n molts els pa\u00efsos que han hagut de modificar els seus plans en relaci\u00f3 a la facturaci\u00f3 electr\u00f2nica. Ara que diversos indicadors semblen indicar\u00a0 l&#8217;inici de la recuperaci\u00f3, <\/span><b>repassem l&#8217;estat de la regulaci\u00f3 de la factura electr\u00f2nica en els principals mercats receptors d&#8217;Europa i Latam.<\/b><\/p>\n<h4><b>La factura electr\u00f2nica a Espanya<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">La regulaci\u00f3 de la factura electr\u00f2nica a Espanya no ha canviat recentment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aix\u00ed, <\/span><b>la facturaci\u00f3 electr\u00f2nica B2G \u00e9s obligat\u00f2ria a trav\u00e9s de la plataforma facE<\/b><span style=\"font-weight: 400;\">, sempre que l&#8217;import de la factura superi els 5.000\u20ac.<\/span><\/p>\n<p><b>En els entorns B2B i B2C no hi ha obligatorietat d&#8217;usar la factura electr\u00f2nica<\/b><span style=\"font-weight: 400;\">, per\u00f2 s\u00ed que est\u00e0 perm\u00e8s i regulat el seu \u00fas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tot i aix\u00f2, les empreses han de declarar electr\u00f2nicament el detall de les factures emeses i rebudes (incloses les factures simplificades) en un termini m\u00e0xim de 4 dies naturals, a trav\u00e9s del Sistema d&#8217;Informaci\u00f3 Immediata (SII). El SII \u00e9s obligatori per les grans empreses, \u00e9s a dir, aquelles que liquiden l&#8217;IVA mensualment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Paral\u00b7lelament, <\/span><b>les empreses amb seu fiscal al Pa\u00eds Basc hauran d&#8217;adoptar el sistema TicketBAI<\/b><span style=\"font-weight: 400;\"> a partir del 2022. TicketBAI \u00e9s una plataforma a trav\u00e9s de la qual les companyies han de comunicar a la Hisenda Foral en temps real les factures i els tiquets que emetin. <\/span><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/ticketbai-resolem-els-dubtes-mes-frequents\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Els dubtes m\u00e9s freq\u00fcents sobre el TicketBAI resolts aqu\u00ed.<\/span><\/a><\/p>\n<h4><b>Gr\u00e8cia implanta finalment la plataforma MyData<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Gr\u00e8cia va comen\u00e7ar a treballar en la implantaci\u00f3 de la factura electr\u00f2nica el 2017. Per\u00f2 no va ser fins el <\/span><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/grecia-obligara-a-utilizar-la-factura-electronica-b2g-a-partir-del-2020\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2020 quan la factura electr\u00f2nica B2G va ser obligat\u00f2ria al pa\u00eds.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">En l&#8217;\u00e0mbit B2B l&#8217;e-factura no \u00e9s obligat\u00f2ria, per\u00f2 el govern de Gr\u00e8cia porta temps desenvolupant <\/span><b>la plataforma MyData per a instaurar la comunicaci\u00f3 en temps real entre empreses i l&#8217;autoritat fiscal.<\/b><span style=\"font-weight: 400;\"> Finalment, <\/span><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/grecia-retarda-de-nou-entrada-en-vigor-de-la-plataforma-mydata\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">la plataforma MyData ser\u00e0 obligat\u00f2ria a partir de l&#8217;1 de juliol de 2021.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">La factura electr\u00f2nica B2C no \u00e9s obligat\u00f2ria a Gr\u00e8cia.<\/span><\/p>\n<h4><b><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9982\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/imgBlog_facturacion-Europa-Latam-01-1.jpg\" alt=\"\" width=\"900\" height=\"500\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/imgBlog_facturacion-Europa-Latam-01-1.jpg 900w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/imgBlog_facturacion-Europa-Latam-01-1-300x167.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/imgBlog_facturacion-Europa-Latam-01-1-768x427.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/>La factura electr\u00f2nica a Malta<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Seguint la <\/span><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/bavel-presenta-el-panorama-de-la-factura-electronica-a-europa-la-guia-online-definitiva-per-entendre-la-legislacio-de-la-factura-electronica-a-europa\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">directiva europea 2014\/55\/UE<\/span><\/a><span style=\"font-weight: 400;\"> i d&#8217;acord amb l&#8217;estrat\u00e8gia nacional \u201cDigital Malta: 2014-2020\u201d, la factura electr\u00f2nica B2G \u00e9s obligat\u00f2ria al pa\u00eds des de 2019.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En l&#8217;\u00e0mbit B2B i B2C la factura electr\u00f2nica no \u00e9s obligat\u00f2ria per\u00f2 s\u00ed que est\u00e0 regulat el seu \u00fas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En aquest sentit, <\/span><b>la legislaci\u00f3 maltesa permet que les empreses usin un prove\u00efdor de facturaci\u00f3 electr\u00f2nica.<\/b><span style=\"font-weight: 400;\"> Aquest prove\u00efdor ha d&#8217;emmagatzemar els documents garantint la seva integritat, autenticitat i disponibilitat i ha d&#8217;incloure tamb\u00e9 una signatura electr\u00f2nica.<\/span><\/p>\n<h4><b>La situaci\u00f3 a Portugal despr\u00e9s de m\u00faltiples canvis\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Portugal ha estat un dels pa\u00efsos que m\u00e9s ha modificat la legislaci\u00f3 de facturaci\u00f3 electr\u00f2nica a causa de la situaci\u00f3 actual causada per la pand\u00e8mia mundial.<\/span><\/p>\n<p><b>Despr\u00e9s de totes aquestes modificacions, l&#8217;obligatorietat d&#8217;usar la factura electr\u00f2nica en l&#8217;entorn B2G queda de la seg\u00fcent manera:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Grans empreses: obligatori des de l&#8217;1 de gener del 2021.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Petites i mitjanes empreses: obligatori a partir de l&#8217;1 de juliol del 2021.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Microempreses: obligatori a partir de l&#8217;1 de gener del 2022.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A m\u00e9s, totes les factures hauran d&#8217;incloure un n\u00famero d&#8217;identificaci\u00f3 \u00fanic per a factures (ATCUD) i un codi QR. <\/span><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/nous-canvis-regulacio-factura-electronica-portugal-atcud\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u2019ATCUD i el codi QR seran obligatoris a partir de l&#8217;1 de gener del 2022.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Per la seva banda, <\/span><b>la facturaci\u00f3 electr\u00f2nica B2B i B2C a Portugal no \u00e9s obligat\u00f2ria<\/b><span style=\"font-weight: 400;\">, per\u00f2 s\u00ed que est\u00e0 regulat el seu \u00fas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Igualment, les empreses han de presentar un informe\u00a0 de les seves factures a l&#8217;Ag\u00e8ncia Tribut\u00e0ria peri\u00f2dicament a trav\u00e9s de l&#8217;est\u00e0ndard SAF-T (Standard Audit File for Tax).<\/span><\/p>\n<h4><b><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9995\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_Europa-v2.jpg\" alt=\"\" width=\"1200\" height=\"627\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_Europa-v2.jpg 1200w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_Europa-v2-300x157.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_Europa-v2-1024x535.jpg 1024w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_Europa-v2-768x401.jpg 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>La factura electr\u00f2nica a M\u00e8xic<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">M\u00e8xic \u00e9s un dels primers pa\u00efsos del m\u00f3n que va implementar la factura electr\u00f2nica obligat\u00f2ria en tots els \u00e0mbits (B2G, B2B, B2G). <\/span><b>El pa\u00eds porta des de 2004 treballant en aquest sistema i gaireb\u00e9 totes les empreses a M\u00e8xic estan obligades a usar la factura electr\u00f2nica.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Al pa\u00eds asteca, , la factura electr\u00f2nica segueix un model clearance, \u00e9s a dir, les e-factures necessiten l&#8217;aprovaci\u00f3 per part del govern per a ser enviades al seu destinatari.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">El Comprovant Fiscal Digital per Internet (CFDI) \u00e9s el format definit pel Servei d&#8217;Administraci\u00f3 Tribut\u00e0ria (SAT) per a emetre factures electr\u00f2niques al pa\u00eds. El proc\u00e9s per a emetre una e-factura a M\u00e8xic segueix aquests passos:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generar un arxiu amb l&#8217;estructura definida per la SAT en XML. A m\u00e9s d&#8217;una signatura digital, aquest document ha d&#8217;incloure la informaci\u00f3 b\u00e0sica de la transacci\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registrar la data i hora exactes en qu\u00e8 s&#8217;emet el document en un sistema electr\u00f2nic.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un Prove\u00efdor Autoritzat de Certificaci\u00f3 (PAC) comprovar\u00e0 que el document compleix tots els requisits legals i en les 72 hores seg\u00fcents lliurar\u00e0 la factura a la SAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ser\u00e0 tamb\u00e9 el prove\u00efdor certificat el responsable de lliurar la factura al seu destinatari si compleix amb tots els requisits establerts.<\/span><\/li>\n<\/ol>\n<p><b>El model de facturaci\u00f3 electr\u00f2nica de M\u00e8xic, juntament amb el del Brasil, ha servit de model per a molts altres pa\u00efsos, sobretot a Llatinoam\u00e8rica<\/b><span style=\"font-weight: 400;\">. A Europa, <\/span><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\"><span style=\"font-weight: 400;\">It\u00e0lia \u00e9s l&#8217;\u00fanic pa\u00eds que segueix un model similar.<\/span><\/a><\/p>\n<h4><b>Rep\u00fablica Dominicana consolida el seu model amb la norma 01-2020<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Al febrer del 2019 la Direcci\u00f3 General d&#8217;Impostos Interns (DGII) de la Rep\u00fablica Dominicana va iniciar <\/span><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/la-facturacio-electronica-es-consolida-a-la-republica-dominicana\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">un programa pilot de facturaci\u00f3 electr\u00f2nica amb 10 grans empreses del pa\u00eds<\/span><\/a><span style=\"font-weight: 400;\"> per a promoure la factura electr\u00f2nica a nivell B2B.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un any despr\u00e9s, la DGII va publicar <\/span><b>la norma 01-2020 que regula l&#8217;emissi\u00f3 i l&#8217;\u00fas de comprovants fiscals electr\u00f2nics (e-CF) per al proc\u00e9s de facturaci\u00f3 electr\u00f2nica<\/b><span style=\"font-weight: 400;\">. Amb aquesta normativa, Rep\u00fablica Dominicana s&#8217;equipara a la majoria de pa\u00efsos llatinoamericans, que ja t\u00e9 un sistema de facturaci\u00f3 electr\u00f2nica consolidat.<\/span><\/p>\n<p><b>De moment, l&#8217;\u00fas de e-CF \u00e9s voluntari<\/b><span style=\"font-weight: 400;\">. No obstant aix\u00f2, s\u00f3n molts els experts que vaticinen que l&#8217;\u00fas de la factura electr\u00f2nica al pa\u00eds ser\u00e0 obligat\u00f2ria aviat. El pa\u00eds ha triat un model de factura electr\u00f2nica clearance, com tots els seus pa\u00efsos ve\u00efns.<\/span><\/p>\n<p><b>Actualment, qualsevol empresa pot comunicar-se amb la DGII electr\u00f2nicament i emetre e-CF.<\/b><span style=\"font-weight: 400;\"> Per a aix\u00f2, les empreses poden desenvolupar i implementar la seva pr\u00f2pia connexi\u00f3 amb la DGII o fer-ho de la m\u00e0 d&#8217;un prove\u00efdor certificat, com Voxel Carib.<\/span><\/p>\n<p><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/voxel-caribe-es-el-primer-proveidor-e-cf-certificat-per-la-dgii-a-republica-dominicana\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Voxel Carib va ser el primer prove\u00efdor certificat per la DGII per a emetre comprovants fiscals<\/span><\/a><span style=\"font-weight: 400;\">. Els beneficis de convertir-se en contribuent electr\u00f2nic de la m\u00e0 d&#8217;un partner tecnol\u00f2gic s\u00f3n m\u00faltiples:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Know-how: comptar amb l&#8217;experi\u00e8ncia adquirida amb altres empreses de Rep\u00fablica Dominicana.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beneficiar-se d&#8217;una tecnologia robusta i certificada per la DGII.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tenir un proc\u00e9s de connexi\u00f3 segur, funcional i robust.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proc\u00e9s d&#8217;implantaci\u00f3 m\u00e9s r\u00e0pid.<\/span><\/li>\n<\/ul>\n<p>A la Rep\u00fablica Dominicana,la factura electr\u00f2nica no \u00e9s obligat\u00f2ria en l\u2019\u00e0mbit B2C.<\/p>\n<h4><b><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9989\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_LATAM.jpg\" alt=\"\" width=\"1201\" height=\"628\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_LATAM.jpg 1201w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_LATAM-300x157.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_LATAM-1024x535.jpg 1024w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2021\/05\/CA-banner-MercadosReceptores_LATAM-768x402.jpg 768w\" sizes=\"auto, (max-width: 1201px) 100vw, 1201px\" \/>Els beneficis de la factura electr\u00f2nica en empreses tur\u00edstiques<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Al llarg d&#8217;un any, les empreses tur\u00edstiques (hotels, bedbanks, TMCs, tour operadorees, ag\u00e8ncies de viatges\u2026) processen centenars de milers de factures corresponents a les reserves dels seus clients.<\/span><\/p>\n<p><b>La gesti\u00f3 manual de totes aquestes transaccions \u00e9s una gran font d&#8217;inefici\u00e8ncies i errors i un impediment en l&#8217;escalabilitat i la competitivitat de les empreses.<\/b><span style=\"font-weight: 400;\"> Per aix\u00f2, <\/span><b>digitalitzar i automatitzar l&#8217;emissi\u00f3 i recepci\u00f3 de factures, els pagaments i els processos derivats<\/b><span style=\"font-weight: 400;\"> aporta grans beneficis a les companyies del sector tur\u00edstic.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Alguns d&#8217;aquests beneficis s\u00f3n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reducci\u00f3 dels errors manuals, les reclamacions i els costos de processament derivats.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimitzaci\u00f3 de la conciliaci\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Augment del control documental. Tra\u00e7abilitat en totes les transaccions. Els documents no es perden.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eliminaci\u00f3 de l&#8217;emmagatzematge f\u00edsic i reducci\u00f3 de l&#8217;\u00fas de paper.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gesti\u00f3 de totes les factures en una mateixa plataforma, connectada a una xarxa de m\u00e9s de 50.000 hotels i empreses tur\u00edstiques a tot el m\u00f3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El cicle de cobrament s&#8217;accelera.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/bavelnetwork.voxelgroup.net\/index_travel_ca.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">baVel<\/span><\/a><span style=\"font-weight: 400;\"> \u00e9s la plataforma de facturaci\u00f3 i pagaments B2B l\u00edder a la ind\u00fastria tur\u00edstica internacionalment. <\/span><b>Durant els \u00faltims 20 anys hem contribu\u00eft a la transformaci\u00f3 digital de centenars d&#8217;empreses del sector digitalitzant i automatitzant els seus processos de back office.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Si vols saber com podem contribuir a la transformaci\u00f3 digital de la teva empresa, contacta&#8217;ns a info@voxelgroup.net.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B2G, B2B i B2C<\/p>\n","protected":false},"author":3,"featured_media":9971,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[1769,1763,1757,1690,1787,1779,1777,1670],"coauthors":[110],"class_list":{"0":"post-9974","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-bavel-ca","12":"tag-ebilling-ca","13":"tag-efactura","14":"tag-model-clearance","15":"tag-voxel-carib"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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