{"id":2710,"date":"2026-10-13T10:05:11","date_gmt":"2026-10-13T08:05:11","guid":{"rendered":"https:\/\/www.mirallesassessors.com\/arriba-el-calendari-de-la-nova-factura-electronica-en-parallel-al-possible-ajornament-de-verifactu\/"},"modified":"2026-10-13T10:28:29","modified_gmt":"2026-10-13T08:28:29","slug":"arriba-el-calendari-de-la-nova-factura-electronica-verifactu","status":"publish","type":"post","link":"https:\/\/www.mirallesassessors.com\/ca\/arriba-el-calendari-de-la-nova-factura-electronica-verifactu\/","title":{"rendered":"Arriba el calendari de la nova factura electr\u00f2nica en paral\u00b7lel al possible ajornament de VERI*FACTU"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>Com a especialistes en mat\u00e8ria <a href=\"https:\/\/www.mirallesassessors.com\/ca\/comptable-i-fiscal\/\" target=\"_blank\" rel=\"noreferrer noopener\">comptable i fiscal<\/a>, us informem de dues novetats en mat\u00e8ria de facturaci\u00f3: la publicaci\u00f3 de la normativa que regula la soluci\u00f3 p\u00fablica de factura electr\u00f2nica, i l\u2019anunci d\u2019un possible ajornament de les obligacions pendents del VERI*FACTU.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading has-text-align-left\">Factura electr\u00f2nica obligat\u00f2ria entre empreses i professionals: 2027 y 2028<\/h2>\n\n<p class=\"has-text-align-left\">L\u2019Ordre <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">HAC\/1028\/2026<\/a>, publicada al BOE el 5 d\u2019octubre i en vigor des del 6 d\u2019octubre de 2026, regula la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica de l\u2019Ag\u00e8ncia Tribut\u00e0ria. Amb aquesta entrada en vigor <strong>s\u2019inicia el c\u00f2mput dels terminis per aplicar l\u2019obligaci\u00f3 d\u2019emetre i rebre factures electr\u00f2niques en les operacions entre empresaris i professionals<\/strong> incloses en la normativa. <\/p>\n\n<h3 class=\"wp-block-heading has-text-align-center\">Calendari general<\/h3>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1006\" height=\"536\" src=\"https:\/\/www.mirallesassessors.com\/wp-content\/uploads\/2026\/10\/guia-_4_.webp\" alt=\"\" class=\"wp-image-2698\" style=\"width:586px;height:auto\" srcset=\"https:\/\/www.mirallesassessors.com\/wp-content\/uploads\/2026\/10\/guia-_4_.webp 1006w, https:\/\/www.mirallesassessors.com\/wp-content\/uploads\/2026\/10\/guia-_4_-300x160.webp 300w, https:\/\/www.mirallesassessors.com\/wp-content\/uploads\/2026\/10\/guia-_4_-768x409.webp 768w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/figure><\/div>\n<ul class=\"wp-block-list\">\n<li><strong>6 d\u2019octubre de 2027<\/strong>: empresaris i professionals amb un volum d\u2019operacions a efectes de l\u2019IVA<strong> superior a 8 milions d\u2019euros<\/strong> durant l\u2019any natural anterior.<\/li>\n\n\n\n<li><strong>6 d\u2019octubre de 2028<\/strong>: la resta d\u2019empresaris i professionals.<\/li>\n\n\n\n<li>Per a les<strong> persones f\u00edsiques (professionals, no particulars) i les entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes<\/strong> que no hagin superat els 8 milions d&#8217;euros de volum d&#8217;operacions durant l&#8217;any natural anterior, l&#8217;obligaci\u00f3 de comunicar els estats de les factures s&#8217;aplica dotze mesos despr\u00e9s de la data d&#8217;efectes prevista per al segon grup, situant-se en <strong>el 6 d&#8217;octubre de 2029<\/strong>; fins llavors, ser\u00e0 voluntari.<\/li>\n<\/ul>\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<p>Les factures es podran gestionar<strong> mitjan\u00e7ant plataformes privades, la soluci\u00f3 p\u00fablica gratu\u00efta de l\u2019Ag\u00e8ncia Tribut\u00e0ria o una combinaci\u00f3 d\u2019ambdues<\/strong>. La soluci\u00f3 p\u00fablica disposar\u00e0 d\u2019un formulari per generar factures individualment. Les factures trameses a aquest sistema hauran de complir el format estructurat establert i incorporar un identificador \u00fanic. Quan s\u2019emetin fora de la soluci\u00f3 p\u00fablica, caldr\u00e0 remetre-hi simult\u00e0niament una <strong>c\u00f2pia fidel<\/strong>.   <\/p>\n<\/div>\n\n<p><\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>El destinatari haur\u00e0 de comunicar, quan correspongui, el rebuig de la factura, el pagament efectiu complet i el venciment del termini de pagament. L\u2019emissor podr\u00e0 informar volunt\u00e0riament del cobrament o de l\u2019impagament. Si no hi ha rebuig ni una factura rectificativa posterior, la factura es presumir\u00e0 acceptada.  <\/p>\n<\/blockquote>\n\n<h2 class=\"wp-block-heading has-text-align-left\">Previsi\u00f3 d\u2019ajornament del VERI*FACTU fins a l\u2019octubre de 2028 <\/h2>\n\n<p class=\"has-text-align-left\">El Ministeri d\u2019Hisenda ha anunciat, en una nota informativa de 5 d\u2019octubre, la previsi\u00f3 d\u2019ajornar fins a l\u2019octubre de 2028 les obligacions pendents d\u2019aplicaci\u00f3 del Reglament de sistemes inform\u00e0tics de facturaci\u00f3, habitualment conegut com a VERI*FACTU. L\u2019objectiu \u00e9s <strong>coordinar-ne la implantaci\u00f3 amb la factura electr\u00f2nica de les pimes i els aut\u00f2noms<\/strong>.  <\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-text-align-left\">Posteriorment es preveu aproximar els \u00e0mbits d\u2019aplicaci\u00f3 i determinats requisits t\u00e8cnics dels dos sistemes.<\/p>\n<\/blockquote>\n\n<p class=\"has-text-align-left\">Aquest anunci <strong>no equival a l\u2019aprovaci\u00f3 normativa de l\u2019ajornament<\/strong>; la modificaci\u00f3 s\u2019haur\u00e0 d\u2019aprovar i publicar perqu\u00e8 el nou termini sigui jur\u00eddicament aplicable. Per tant, la nota informativa, per si mateixa, no modifica les obligacions vigents. <\/p>\n\n<p class=\"has-text-align-left\">Hisenda tamb\u00e9 indica que es mantindran, en termes substancialment equivalents, les garanties d\u2019integritat, conservaci\u00f3, accessibilitat, llegibilitat, tra\u00e7abilitat i inalterabilitat dels sistemes.<\/p>\n\n<p class=\"has-text-align-center\">| Des de <a href=\"https:\/\/www.mirallesassessors.com\/ca\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">Miralles Assessors<\/a> us recomanem revisar amb el vostre prove\u00efdor l\u2019adaptaci\u00f3 del programa de facturaci\u00f3 i planificar els canvis segons el calendari aplicable a cada negoci. Us mantindrem informats de l\u2019aprovaci\u00f3 de l\u2019ajornament i de les novetats que us puguin afectar. <\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Ordre HAC\/1028\/2026, publicada al BOE el 5 d\u2019octubre i en vigor des del 6 d\u2019octubre de 2026, regula la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica de l\u2019Ag\u00e8ncia Tribut\u00e0ria. <\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2710","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Arriba el calendari de la nova factura electr\u00f2nica | MIRALLES<\/title>\n<meta name=\"description\" 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