{"id":33471,"date":"2026-04-14T18:03:21","date_gmt":"2026-04-14T17:03:21","guid":{"rendered":"https:\/\/www.cinc.com\/?p=33471"},"modified":"2026-04-14T18:55:29","modified_gmt":"2026-04-14T17:55:29","slug":"la-factura-electronica-entre-empreses-sera-obligatoria","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/la-factura-electronica-entre-empreses-sera-obligatoria\/","title":{"rendered":"La factura electr\u00f2nica entre empreses ser\u00e0 obligat\u00f2ria"},"content":{"rendered":"\n<p>El passat 31 de mar\u00e7 es va publicar al BOE el Reial Decret 238\/2026, que estableix les bases del nou sistema de facturaci\u00f3 electr\u00f2nica obligat\u00f2ria entre empreses i professionals. Amb aquesta nova normativa, l\u2019enviament de factures en paper o en PDF sense validesa legal deixar\u00e0 de ser una opci\u00f3 en les relacions comercials.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-988b1d5e\"><h3 class=\"uagb-heading-text\">A qui afecta?<\/h3><\/div>\n\n\n\n<p>La mesura s\u2019aplica a totes les empreses i professionals que emetin o rebin factures d\u2019altres empresaris o professionals amb activitat a Espanya, \u00e9s a dir, a la gran majoria del teixit empresarial.<\/p>\n\n\n\n<p>Queden fora d\u2019aquesta obligaci\u00f3 les operacions amb consumidors finals i les factures simplificades (tiquets).<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-4afbcce2\"><h3 class=\"uagb-heading-text\">Qu\u00e8 canvia a la pr\u00e0ctica?<\/h3><\/div>\n\n\n\n<p>Amb l\u2019entrada en vigor d\u2019aquest sistema, es produeixen diversos canvis rellevants:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les factures s\u2019hauran d\u2019emetre i rebre en format electr\u00f2nic estructurat, m\u00e9s enll\u00e0 del PDF convencional.<\/li>\n\n\n\n<li>El destinatari haur\u00e0 de confirmar si accepta o rebutja la factura i informar de la data de pagament.<\/li>\n\n\n\n<li>Tant la factura com la informaci\u00f3 associada al pagament quedaran registrades en un sistema gestionat per l\u2019Ag\u00e8ncia Tribut\u00e0ria (AEAT).<\/li>\n\n\n\n<li>Les empreses amb una facturaci\u00f3 superior a 8 milions d\u2019euros disposaran d\u2019un per\u00edode transitori de 12 mesos en qu\u00e8 hauran d\u2019adjuntar tamb\u00e9 un PDF llegible juntament amb la factura electr\u00f2nica.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-976ce853\"><h3 class=\"uagb-heading-text\">Quan entra en vigor?<\/h3><\/div>\n\n\n\n<p>El decret est\u00e0 en vigor des del 20 d\u2019abril de 2026, per\u00f2 l\u2019obligaci\u00f3 efectiva de facturaci\u00f3 electr\u00f2nica dependr\u00e0 de la publicaci\u00f3 d\u2019una Ordre Ministerial d\u2019Hisenda, encara pendent.<\/p>\n\n\n\n<p>Els terminis d\u2019adaptaci\u00f3 seran els seg\u00fcents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Empreses amb facturaci\u00f3 superior a 8 milions d\u2019euros: 12 mesos des de la publicaci\u00f3 de l\u2019Ordre Ministerial.<\/li>\n\n\n\n<li>Resta d\u2019empreses i professionals: 24 mesos des de la publicaci\u00f3 de l\u2019Ordre Ministerial.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-377e1ca5\"><h3 class=\"uagb-heading-text\">Com complir amb la nova normativa?<\/h3><\/div>\n\n\n\n<p>Les empreses podran adaptar-se a trav\u00e9s de dues vies principals, que es poden combinar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mitjan\u00e7ant la plataforma p\u00fablica gratu\u00efta de l\u2019AEAT, accessible per a qualsevol empresa o professional.<\/li>\n\n\n\n<li>A trav\u00e9s de plataformes privades d\u2019intercanvi de factures electr\u00f2niques, que hauran d\u2019estar homologades i connectades entre si i amb la soluci\u00f3 p\u00fablica.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-efe84cbd\"><h3 class=\"uagb-heading-text\">Qu\u00e8 cal fer ara?<\/h3><\/div>\n\n\n\n<p>Davant aquest nou escenari, \u00e9s recomanable:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revisar si el programari de facturaci\u00f3 actual \u00e9s compatible amb el nou sistema o necessita actualitzaci\u00f3.<\/li>\n\n\n\n<li>Analitzar el volum de facturaci\u00f3 per determinar el termini d\u2019adaptaci\u00f3.<\/li>\n\n\n\n<li>Estar atent a la publicaci\u00f3 de l\u2019Ordre Ministerial d\u2019Hisenda, que marcar\u00e0 l\u2019inici del c\u00f2mput dels terminis.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-faf3950c\"><h3 class=\"uagb-heading-text\">Com et pot ajudar CINC?<\/h3><\/div>\n\n\n\n<p>L\u2019adaptaci\u00f3 a la factura electr\u00f2nica obligat\u00f2ria pot generar dubtes tant a nivell t\u00e8cnic com fiscal. A CINC Assessoria t\u2019ajudem a revisar els teus processos, adaptar el teu sistema de facturaci\u00f3 i complir amb la normativa sense complicacions.<\/p>\n\n\n\n<p>Si vols preparar la teva empresa per aquest canvi o necessites assessorament personalitzat, posa\u2019t en <a href=\"https:\/\/www.cinc.com\/ca\/contacte\/\">contacte<\/a> amb nosaltres i t\u2019acompanyarem durant tot el proc\u00e9s.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Coneix els nous requisits, terminis d\u2019adaptaci\u00f3 i com afectar\u00e0 al teu negoci aquest canvi en la forma de facturar a Espanya.<\/p>\n","protected":false},"author":25,"featured_media":33472,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-33471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920.jpg",1920,1275,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920-150x150.jpg",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920-300x199.jpg",300,199,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920-768x510.jpg",768,510,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920-1626x1080.jpg",960,638,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920-1536x1020.jpg",1536,1020,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920.jpg",1920,1275,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920.jpg",300,199,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920.jpg",400,266,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/firmbee-office-620822_1920.jpg",600,398,false]},"uagb_author_info":{"display_name":"Neus Coll","author_link":"https:\/\/www.cinc.com\/ca\/author\/neus-coll\/"},"uagb_comment_info":0,"uagb_excerpt":"Coneix els nous requisits, terminis d\u2019adaptaci\u00f3 i com afectar\u00e0 al teu negoci aquest canvi en la forma de facturar a Espanya.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=33471"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33471\/revisions"}],"predecessor-version":[{"id":33483,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33471\/revisions\/33483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/33472"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=33471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=33471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=33471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}