{"id":12890,"date":"2026-11-06T11:14:44","date_gmt":"2026-11-06T10:14:44","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/factura-electronica-obligatoria-plazos-y-requisitos\/"},"modified":"2026-11-06T11:48:51","modified_gmt":"2026-11-06T10:48:51","slug":"factura-electronica-obligatoria-terminis-i-requisits","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/factura-electronica-obligatoria-terminis-i-requisits\/","title":{"rendered":"Factura\u00a0electr\u00f2nica\u00a0obligat\u00f2ria:\u00a0qu\u00e8\u00a0canvia\u00a0per\u00a0a\u00a0empreses\u00a0i\u00a0aut\u00f2noms"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Fins ara, facturar a una altra empresa podia resumir-se a generar un PDF, enviar-lo per correu i esperar el cobrament. La&nbsp;<strong>factura electr\u00f2nica obligat\u00f2ria<\/strong>&nbsp;canvia aquest esquema: la factura haur\u00e0 de circular en un format estructurat i el seu cicle inclour\u00e0 informaci\u00f3 sobre rebuig i pagament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El pas decisiu ha estat l<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\" target=\"_blank\" rel=\"noreferrer noopener\">\u2019<strong>Ordre HAC\/1028\/2026, de 2 d\u2019octubre<\/strong><\/a>, que regula la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica. Es va publicar al BOE el 5 d\u2019octubre i va entrar en vigor el 6 d\u2019octubre de 2026.\u00a0<strong>La seva entrada en vigor no obliga a facturar electr\u00f2nicament des d\u2019aquell dia<\/strong>, per\u00f2 s\u00ed que inicia el c\u00f2mput dels terminis. Per aix\u00f2 conv\u00e9 saber ja a qui afecta, quan ser\u00e0 exigible i en qu\u00e8 es diferencia de VERI*FACTU.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-1\" style=\"color:#00027a\"><strong>D\u2019on ve l\u2019obligaci\u00f3?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La reforma neix de la\u00a0<strong><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2022-15818\" target=\"_blank\" rel=\"noreferrer noopener\">Llei 18\/2022, de creaci\u00f3 i creixement d\u2019empreses<\/a><\/strong>\u00a0(Llei Crea i Creix). El seu article 12 va modificar <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-22440\" target=\"_blank\" rel=\"noreferrer noopener\">l\u2019article 2 bis de la Llei 56\/2007<\/a>, que ara obliga els empresaris i professionals a expedir, remetre i rebre factures electr\u00f2niques en les seves relacions amb altres empresaris i professionals, i a proporcionar informaci\u00f3 sobre els estats de la factura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019objectiu declarat no \u00e9s nom\u00e9s digitalitzar. L\u2019ordre explica que la mesura busca reduir la morositat comercial i, per fer-ho, disposar d\u2019informaci\u00f3 fiable sobre els terminis de pagament efectius. El desenvolupament reglamentari es troba en<a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noreferrer noopener\"> el\u00a0<strong>Reial Decret 238\/2026, de 25 de mar\u00e7<\/strong><\/a>, que l\u2019Ordre HAC\/1028\/2026 completa pel que fa a la soluci\u00f3 p\u00fablica.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680696-1024x683.jpg\" alt=\"factura electr\u00f2nica obligat\u00f2ria\" class=\"wp-image-12882\" style=\"aspect-ratio:1.4992888417882142;width:513px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680696-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680696-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680696-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680696-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680696-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-2\" style=\"color:#00027a\"><strong>A\u00a0qui\u00a0afecta?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Segons l\u2019<strong>article 3 del Reial Decret 238\/2026<\/strong>, han de facturar en format electr\u00f2nic els empresaris i professionals obligats a expedir factura quan el destinatari sigui un altre empresari o professional amb seu d\u2019activitat, establiment permanent o, si no n\u2019hi ha, domicili o resid\u00e8ncia habitual a Espanya. \u00c9s una obligaci\u00f3 entre empreses i professionals: no s\u2019est\u00e9n, per si sola, a les vendes a consumidors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hi ha excepcions que conv\u00e9 tenir presents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Factures simplificades<\/strong>, excepte les qualificades (article 4).<\/li>\n\n\n\n<li>Les activitats regulades de l\u2019operador del mercat el\u00e8ctric i de l\u2019operador del mercat organitzat de gas, i les operacions liquidades a les cambres de compensaci\u00f3 d\u2019IATA (disposici\u00f3 addicional segona).<\/li>\n\n\n\n<li>Les exclusions sectorials que pugui aprovar el Ministeri d\u2019Economia, Comer\u00e7 i Empresa mitjan\u00e7ant una ordre, sempre que sigui necessari per al bon funcionament del sector.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Al Pa\u00eds Basc i Navarra, l\u2019aplicaci\u00f3 es regeix pel que preveuen el seu Concert i Conveni Econ\u00f2mic, amb coordinaci\u00f3 entre les hisendes forals i l\u2019Ag\u00e8ncia Tribut\u00e0ria (disposici\u00f3 addicional tercera).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-3\" style=\"color:#00027a\"><strong>Calendari: tres dates, no una<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Els terminis es compten des del\u00a0<strong>6 d\u2019octubre de 2026<\/strong>, data d\u2019entrada en vigor de l\u2019ordre. Segons la <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-noticias\/2026\/octubre\/7\/solucion-publica-facturacion-electronica.html\" target=\"_blank\" rel=\"noreferrer noopener\">informaci\u00f3 publicada per l\u2019Ag\u00e8ncia Tribut\u00e0ria<\/a>, l\u2019aplicaci\u00f3 efectiva queda aix\u00ed:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Qui<\/th><th>Data<\/th><th>Obligaci\u00f3 que s\u2019activa<\/th><\/tr><\/thead><tbody><tr><td>Empresaris i professionals amb un volum d\u2019operacions superior a 8 milions d\u2019euros<\/td><td>6 d\u2019octubre de 2027<\/td><td>Expedir, remetre i rebre factura electr\u00f2nica, i informar sobre estats i pagaments<\/td><\/tr><tr><td>Resta d\u2019empresaris i professionals<\/td><td>6 d\u2019octubre de 2028<\/td><td>Expedir, remetre i rebre factura electr\u00f2nica. Les persones jur\u00eddiques amb un volum igual o inferior a 8 milions tamb\u00e9 han d\u2019informar sobre estats i pagaments<\/td><\/tr><tr><td>Persones f\u00edsiques i entitats en atribuci\u00f3 de rendes amb un volum igual o inferior a 8 milions<\/td><td>6 d\u2019octubre de 2029<\/td><td>Informar sobre estats i pagaments (fins aleshores \u00e9s voluntari)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">El volum d\u2019operacions es calcula d\u2019acord amb l\u2019article 121 de la Llei de l\u2019IVA, prenent l\u2019any natural immediatament anterior. Dos matisos addicionals:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Durant els dotze mesos seg\u00fcents a la seva data d\u2019aplicaci\u00f3, les empreses de m\u00e9s de 8 milions hauran d\u2019acompanyar la factura electr\u00f2nica d\u2019un\u00a0<strong>PDF llegible<\/strong>, llevat que el destinatari accepti expressament rebre-la nom\u00e9s en format original (disposici\u00f3 transit\u00f2ria segona).<\/li>\n\n\n\n<li>La soluci\u00f3 p\u00fablica ha d\u2019estar disponible\u00a0<strong>almenys dos mesos abans<\/strong>\u00a0de la primera aplicaci\u00f3 efectiva, \u00e9s a dir, com a m\u00e0xim a principis d\u2019agost de 2027, per permetre fer proves.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680681-1024x683.jpg\" alt=\"factura electr\u00f2nica obligat\u00f2ria\" class=\"wp-image-12883\" style=\"aspect-ratio:1.4992888417882142;width:513px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680681-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680681-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680681-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680681-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-karola-g-7680681-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-4\" style=\"color:#00027a\"><strong>La\u00a0soluci\u00f3\u00a0p\u00fablica\u00a0de\u00a0facturaci\u00f3\u00a0electr\u00f2nica<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La\u00a0<strong>soluci\u00f3 p\u00fablica<\/strong>\u00a0\u00e9s la plataforma gratu\u00efta de l\u2019Ag\u00e8ncia Tribut\u00e0ria per expedir, rebre i gestionar factures electr\u00f2niques, que les empreses poden fer servir en lloc d\u2019una plataforma privada o juntament amb aquesta. Ofereix un formulari per generar factures, rep una c\u00f2pia fidel de les emeses des de plataformes privades i registra el rebuig i el pagament de cada factura. \u00c9s el que regula l\u2019Ordre HAC\/1028\/2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-5\" style=\"color:#00027a\"><strong><strong>Qu\u00e8 s\u2019ent\u00e9n per factura electr\u00f2nica<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La factura ha de ser un&nbsp;<strong>missatge estructurat<\/strong>, ajustat al model sem\u00e0ntic europeu EN 16931, en alguna d\u2019aquestes sintaxis: CII, UBL, EDIFACT o Facturae (article 7 del reial decret). Un PDF enviat per correu, per si sol, no compleix l\u2019obligaci\u00f3. Cada factura ha de portar, a m\u00e9s, un codi \u00fanic format, com a m\u00ednim, pel NIF de l\u2019emissor, la s\u00e8rie i el n\u00famero, i la data d\u2019expedici\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si s\u2019utilitza la soluci\u00f3 p\u00fablica de l\u2019Ag\u00e8ncia Tribut\u00e0ria, la sintaxi \u00e9s&nbsp;<strong>UBL<\/strong>&nbsp;i les factures no poden incorporar altres fitxers integrats o incrustats (article 3 de l\u2019ordre).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6\" style=\"color:#00027a\"><strong><strong><strong>Com es factura: tres vies possibles<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El sistema espanyol combina plataformes privades d\u2019intercanvi de factures i una&nbsp;<strong>soluci\u00f3 p\u00fablica<\/strong>&nbsp;gestionada per l\u2019Ag\u00e8ncia Tribut\u00e0ria. Cada empresa pot fer servir l\u2019una, l\u2019altra o totes dues (article 5 del reial decret):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plataforma privada.<\/strong>\u00a0Ha de remetre simult\u00e0niament a l\u2019emissi\u00f3 una\u00a0<strong>c\u00f2pia fidel<\/strong>\u00a0de cada factura, en UBL, a la soluci\u00f3 p\u00fablica.<\/li>\n\n\n\n<li><strong>Soluci\u00f3 p\u00fablica.<\/strong>\u00a0El seu \u00fas \u00e9s gratu\u00eft i inclou un formulari per generar factures. S\u2019hi accedeix amb certificat electr\u00f2nic i, en els formularis, tamb\u00e9 amb Cl@ve.<\/li>\n\n\n\n<li><strong>Combinaci\u00f3 de totes dues.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hi ha diverses regles pr\u00e0ctiques rellevants. Si una empresa no ha acordat amb els seus prove\u00efdors rebre factures per una plataforma privada, s\u2019ent\u00e9n que opta per la soluci\u00f3 p\u00fablica sense necessitat de declarar-ho. A m\u00e9s,&nbsp;<strong>el client no pot obligar el seu prove\u00efdor a fer servir una plataforma o un prove\u00efdor de serveis concret<\/strong>&nbsp;(article 2 bis.3 bis de la Llei 56\/2007), i les plataformes han de garantir interconnexi\u00f3 i interoperabilitat gratu\u00eftes (article 2 bis.2).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si un tercer, com ara una assessoria, ha d\u2019actuar en nom de l\u2019empresa en els formularis de la soluci\u00f3 p\u00fablica, haur\u00e0 d\u2019estar&nbsp;<strong>apoderat i inscrit en el Registre d\u2019apoderaments<\/strong>&nbsp;de l\u2019Ag\u00e8ncia Tribut\u00e0ria (article 11 de l\u2019ordre).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-7\" style=\"color:#00027a\"><strong><strong><strong><strong>Despr\u00e9s\u00a0d\u2019emetre:\u00a0rebuig\u00a0i\u00a0pagament<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019obligaci\u00f3 no s\u2019acaba en enviar la factura. El destinatari ha de comunicar a la&nbsp;<strong>soluci\u00f3 p\u00fablica<\/strong>&nbsp;el&nbsp;<strong>rebuig<\/strong>&nbsp;de la factura, si escau, o el seu&nbsp;<strong>pagament efectiu complet<\/strong>, juntament amb la data de venciment del termini de pagament. El pagament s\u2019ha de comunicar en un termini m\u00e0xim de&nbsp;<strong>quatre dies naturals<\/strong>, sense comptar dissabtes, diumenges ni festius nacionals, des de la data efectiva del pagament (article 12 del reial decret). Aquesta comunicaci\u00f3 es fa sempre a la soluci\u00f3 p\u00fablica, encara que la factura s\u2019hagi em\u00e8s i rebut a trav\u00e9s d\u2019una plataforma privada. El destinatari pot autoritzar la seva plataforma perqu\u00e8 la faci en nom seu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Algunes claus:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si no hi ha rebuig ni factura rectificativa posterior, la factura\u00a0<strong>es presumeix acceptada<\/strong>.<\/li>\n\n\n\n<li>Els motius de rebuig previstos s\u00f3n dos: rebuig comercial, o ser un consum particular o no estar afecte a l\u2019activitat (annex II de l\u2019ordre).<\/li>\n\n\n\n<li>L\u2019emissor pot comunicar, de manera volunt\u00e0ria, el cobrament, l\u2019impagament o les difer\u00e8ncies amb les dates informades pel destinatari.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Segons el reial decret, aquesta informaci\u00f3 permet a l\u2019Administraci\u00f3 monitorar els terminis de pagament entre empresaris i professionals. D\u2019aqu\u00ed que l\u2019adaptaci\u00f3 afecti tant qui emet com qui rep i paga.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-n-voitkevich-8927688-1024x683.jpg\" alt=\"factura electr\u00f2nica obligat\u00f2ria\" class=\"wp-image-12884\" style=\"aspect-ratio:1.4992888417882142;width:513px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-n-voitkevich-8927688-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-n-voitkevich-8927688-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-n-voitkevich-8927688-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-n-voitkevich-8927688-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/pexels-n-voitkevich-8927688-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-8\" style=\"color:#00027a\"><strong><strong><strong><strong><strong>Factura\u00a0electr\u00f2nica\u00a0i\u00a0VERI*FACTU:\u00a0no\u00a0s\u00f3n\u00a0el\u00a0mateix<\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Totes dues reformes afecten la facturaci\u00f3, per\u00f2\u00a0<strong>complir-ne una no acredita complir l\u2019altra.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>.<\/th><th>Factura electr\u00f2nica entre empreses<\/th><th>VERI*FACTU<\/th><\/tr><\/thead><tbody><tr><td><strong>Qu\u00e8 regula<\/strong><\/td><td>El format i l\u2019intercanvi de factures, i la informaci\u00f3 sobre el seu rebuig i pagament<\/td><td>Els requisits dels sistemes inform\u00e0tics de facturaci\u00f3: integritat, conservaci\u00f3 i tra\u00e7abilitat dels registres<\/td><\/tr><tr><td><strong>Norma principal<\/strong><\/td><td>Llei 56\/2007, Reial decret 238\/2026 i Ordre HAC\/1028\/2026<\/td><td>Reglament de sistemes inform\u00e0tics de facturaci\u00f3 (Reial decret 1007\/2023)<\/td><\/tr><tr><td><strong>Terminis<\/strong><\/td><td>6 d\u2019octubre de 2027, 2028 i 2029, segons el cas<\/td><td>Octubre de 2028, segons l\u2019ajornament anunciat per Hisenda (pendent d\u2019aprovaci\u00f3)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">El calendari de VERI*FACTU est\u00e0 en revisi\u00f3: Hisenda ha anunciat el seu ajornament fins a l\u2019octubre de 2028, com s\u2019explica en l\u2019\u00faltim apartat d\u2019aquest article.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tots dos r\u00e8gims estan cridats a convergir: el model de factura de l\u2019ordre ja inclou un camp per al&nbsp;<strong>codi QR de VERI*FACTU o TicketBAI<\/strong>, segons correspongui.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-9\" style=\"color:#00027a\"><strong><strong><strong><strong><strong><strong>Com preparar l\u2019adaptaci\u00f3<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un full de ruta raonable seria aquest:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Identificar el calendari aplicable:<\/strong>\u00a0calcular el volum d\u2019operacions i confirmar en quin grup es troba l\u2019empresa o el professional.<\/li>\n\n\n\n<li><strong>Revisar les operacions:<\/strong>\u00a0a qui es factura (empreses o consumidors) i quins documents s\u2019emeten, incloses les factures simplificades.<\/li>\n\n\n\n<li><strong>Parlar amb el prove\u00efdor del programa de facturaci\u00f3:<\/strong>\u00a0formats admesos, connexi\u00f3 amb la soluci\u00f3 p\u00fablica o amb una plataforma privada, calendari i cost de les actualitzacions, i preparaci\u00f3 per a VERI*FACTU.<\/li>\n\n\n\n<li><strong>Definir com es rebran les factures<\/strong>\u00a0i qui les revisar\u00e0, i fer p\u00fablic el punt d\u2019entrada si es fa servir una plataforma privada.<\/li>\n\n\n\n<li><strong>Organitzar el circuit de pagaments:<\/strong>\u00a0qui comunica el pagament o el rebuig en quatre dies i com es concilia amb la comptabilitat.<\/li>\n\n\n\n<li><strong>Gestionar accessos i apoderaments:<\/strong>\u00a0certificats electr\u00f2nics i representaci\u00f3 davant l\u2019Ag\u00e8ncia Tribut\u00e0ria quan hi intervingui l\u2019assessoria.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Els terminis i les especificacions t\u00e8cniques poden concretar-se o modificar-se mitjan\u00e7ant noves disposicions, per la qual cosa conv\u00e9 contrastar-los peri\u00f2dicament amb la seu electr\u00f2nica de l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-10\" style=\"color:#00027a\"><strong><strong><strong><strong><strong><strong><strong>Quan\u00a0entra\u00a0en\u00a0vigor\u00a0VERI*FACTU?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El Reglament de sistemes inform\u00e0tics de facturaci\u00f3, aprovat pel Reial decret 1007\/2023 i del qual VERI*FACTU \u00e9s una de les modalitats de compliment, ha experimentat diversos canvis en el seu calendari d\u2019aplicaci\u00f3. <a href=\"https:\/\/www.boe.es\/eli\/es\/rd\/2025\/04\/01\/254?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">El Reial Decret 254\/2025, d\u20191 d\u2019abril<\/a>, va traslladar el termini inicialment previst per a l\u20191 de juliol de 2025 a l\u2019<strong>1 de gener de 2026 per als contribuents de l\u2019impost sobre societats<\/strong>\u00a0i a l\u2019<strong>1 de juliol de 2026 per a la resta d\u2019obligats<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Posteriorment, el <a href=\"https:\/\/www.boe.es\/eli\/es\/rdl\/2025\/12\/02\/15?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Reial Decret-Llei 15\/2025, de 2 de desembre<\/a>, va ajornar de nou aquestes dates un any: a l\u2019<strong>1 de gener de 2027<\/strong>\u00a0i a l\u2019<strong>1 de juliol de 2027<\/strong>, respectivament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El 5 d\u2019octubre de 2026, el Ministeri d\u2019Hisenda va anunciar en una <a href=\"https:\/\/www.hacienda.gob.es\/sgt\/gabsehacienda\/nota-informativa-verifactu.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">nota informativa <\/a>que preveu ajornar fins a l\u2019<strong>octubre de 2028<\/strong>\u00a0les obligacions pendents del reglament. L\u2019objectiu \u00e9s fer-les coincidir amb la factura electr\u00f2nica dels empresaris i professionals que no superen els 8 milions d\u2019euros de facturaci\u00f3 anual, per afavorir la converg\u00e8ncia normativa i t\u00e8cnica entre tots dos sistemes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es tracta d\u2019una\u00a0<strong>previsi\u00f3<\/strong>: la nota no concreta el dia d\u2019octubre de 2028 ni la norma que ho formalitzar\u00e0, de manera que, mentre no s\u2019aprovi, continuen vigents les dates de 2027. Per a les empreses de m\u00e9s de 8 milions, la factura electr\u00f2nica ser\u00e0 exigible un any abans, a l\u2019octubre de 2027, i la nota no detalla com quedar\u00e0 el calendari de VERI*FACTU per a aquestes empreses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019ajornament no rebaixa els requisits t\u00e8cnics. Hisenda indica que les exig\u00e8ncies d\u2019integritat, conservaci\u00f3, accessibilitat, llegibilitat, tra\u00e7abilitat i inalterabilitat es mantindran en termes substancialment equivalents, i que m\u00e9s endavant es modificaran els \u00e0mbits d\u2019aplicaci\u00f3 i certs aspectes t\u00e8cnics. Per aix\u00f2 conv\u00e9 preguntar al prove\u00efdor del programa de facturaci\u00f3 com preveu cobrir totes dues obligacions i revisar el calendari tan bon punt es publiqui la norma.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e5c8e361-ddfe-495b-8637-e01d238551a9\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/CAT_Factura-electronica-obligatoria-que-canvia-per-a-empreses-i-autonoms.pdf\">Descarregar PDF<\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2026\/11\/CAT_Factura-electronica-obligatoria-que-canvia-per-a-empreses-i-autonoms.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e5c8e361-ddfe-495b-8637-e01d238551a9\">PDF<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/maluquerabogados.com\/ca\/\" target=\"_blank\" rel=\" noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"163\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png\" alt=\"factura electr\u00f2nica obligat\u00f2ria\" class=\"wp-image-11456\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-300x48.png 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-768x123.png 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1536x245.png 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu.png 1880w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fins ara, facturar a una altra empresa podia resumir-se a generar un PDF, enviar-lo per correu i esperar el cobrament. La&nbsp;factura electr\u00f2nica obligat\u00f2ria&nbsp;canvia aquest esquema: la factura haur\u00e0 de circular en un format estructurat i el seu cicle inclour\u00e0 informaci\u00f3 sobre rebuig i pagament. El pas decisiu ha estat l\u2019Ordre HAC\/1028\/2026, de 2 d\u2019octubre, que [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":12889,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1078,1082],"tags":[2174,2175,2176,2177,2173,2178,2172],"class_list":["post-12890","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-tributari","category-fiscal","tag-autonoms","tag-empreses","tag-factura-electronica-obligatoria-2","tag-facturacio-electronica","tag-llei-crea-i-creix","tag-obligacions-de-facturacio","tag-verifactu"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Factura electr\u00f2nica obligat\u00f2ria: terminis i requisits | Maluquer Advocats<\/title>\n<meta name=\"description\" content=\"Factura electr\u00f2nica obligat\u00f2ria: a qui afecta, quan s\u2019aplica i com s\u2019han de preparar empreses i aut\u00f2noms. 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