{"id":1183,"date":"2025-01-29T09:38:07","date_gmt":"2025-01-29T08:38:07","guid":{"rendered":"https:\/\/www.pimefactura.net\/?page_id=1183"},"modified":"2025-02-17T16:03:55","modified_gmt":"2025-02-17T15:03:55","slug":"preguntas-jornadas","status":"publish","type":"page","link":"https:\/\/www.pimefactura.net\/ca\/preguntas-jornadas\/","title":{"rendered":"Preguntas jornadas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1183\" class=\"elementor elementor-1183 elementor-1182\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3aa3f5f9 e-flex e-con-boxed e-con e-parent\" data-id=\"3aa3f5f9\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-deca577 elementor-widget elementor-widget-heading\" data-id=\"deca577\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Dudas y consultas<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1aee483 e-flex e-con-boxed e-con e-parent\" data-id=\"1aee483\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3524 elementor-widget elementor-widget-heading\" data-id=\"66e3524\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ley Antifraude, registro inform\u00e1tico de facturas<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1353ed elementor-widget elementor-widget-n-accordion\" data-id=\"e1353ed\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2360\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2360\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfQu\u00e9 es el registro inform\u00e1tico de facturas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2360\" class=\"elementor-element elementor-element-3b56da9 e-con-full e-flex e-con e-child\" data-id=\"3b56da9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1d2c99 elementor-widget elementor-widget-text-editor\" data-id=\"f1d2c99\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-543d61d e-con-full e-flex e-con e-child\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2366\" data-id=\"543d61d\" data-element_type=\"container\"><div class=\"elementor-element elementor-element-9e6e6d7 elementor-widget elementor-widget-text-editor\" data-id=\"9e6e6d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>Es un archivo inform\u00e1tico que contiene la informaci\u00f3n de todas y cada una de las facturas emitidas, seg\u00fan las especificaciones requeridas por la AEAT, en el momento de crear la factura.<\/p><p><strong>Requisitos de los sistemas inform\u00e1ticos de facturaci\u00f3n.<\/strong><br \/>\u2022 Deber\u00e1n garantizar la integridad, conservaci\u00f3n, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros de facturaci\u00f3n.<br \/>\u2022 Deber\u00e1n tener capacidad de remitir todos los registros de facturaci\u00f3n generados, por medios electr\u00f3nicos a la Administraci\u00f3n tributaria, de forma continuada, segura, correcta, \u00edntegra, autom\u00e1tica, consecutiva, instant\u00e1nea y fehaciente.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2361\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2361\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfCuando entra en vigor la ley? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2361\" class=\"elementor-element elementor-element-ea47e26 e-con-full e-flex e-con e-child\" data-id=\"ea47e26\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d87201b elementor-widget elementor-widget-text-editor\" data-id=\"d87201b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La fecha de entrada en vigor publicada en el BOE es el 1 de julio de 2025.<br \/>Es previsible que el r\u00e9gimen sancionador no se aplique hasta el 1 de enero de 2026 para las empresas y el 1 de julio de 2026 para los profesionales aut\u00f3nomos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2362\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2362\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfCu\u00e1les son las sanciones por incumplimiento? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2362\" class=\"elementor-element elementor-element-a64932e e-con-full e-flex e-con e-child\" data-id=\"a64932e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-133751a elementor-widget elementor-widget-text-editor\" data-id=\"133751a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 Hasta 150.000\u20ac para las empresas fabricantes de software de facturaci\u00f3n que incumplan los requisitos exigidos.<br \/>\u2022 Hasta 50.000 \u20ac para las empresas que presenten alg\u00fan tipo de anomal\u00eda por cada ejercicio fiscal de utilizaci\u00f3n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2363\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2363\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfQui\u00e9n est\u00e1 obligado? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2363\" class=\"elementor-element elementor-element-bbd5a59 e-con-full e-flex e-con e-child\" data-id=\"bbd5a59\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aead17b elementor-widget elementor-widget-text-editor\" data-id=\"aead17b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Empresas y profesionales excepto:<br \/>\u2022 Las empresas adheridas al Sistema Inmediato de informaci\u00f3n (SII).<br \/>\u2022 Aquellos negocios de personas f\u00edsicas (aut\u00f3nomos), que no est\u00e9n obligados a llevar libros contables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2364\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2364\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Si estamos adheridos al SII (Sistema inmediato de informaci\u00f3n), \u00bftenemos que llevar tambi\u00e9n el registro inform\u00e1tico de facturaci\u00f3n? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2364\" class=\"elementor-element elementor-element-037607a e-con-full e-flex e-con e-child\" data-id=\"037607a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a794fb elementor-widget elementor-widget-text-editor\" data-id=\"6a794fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No, las empresas adheridas al SII, no est\u00e1n obligadas a cumplir con esta obligaci\u00f3n de la la Ley Antifraude.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2365\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2365\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Si hacemos la presentaci\u00f3n de los registros de facturaci\u00f3n al servicio Veri**Factu, \u00bftenemos que presentar tambi\u00e9n la liquidaci\u00f3n trimestral de IVA? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2365\" class=\"elementor-element elementor-element-6b57c56 e-con-full e-flex e-con e-child\" data-id=\"6b57c56\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-347d31f elementor-widget elementor-widget-text-editor\" data-id=\"347d31f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>S\u00ed. La AEAT, prev\u00e9 facilitar los borradores de las liquidaciones del IVA, pero esto no exime de la obligaci\u00f3n de presentarla, como hasta ahora. Este borrador es una facilidad, que cada contribuyente usar\u00e1 como considere oportuno.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2366\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2366\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Si facturamos tanto a personas f\u00edsicas como empresas, \u00bfhay que llevar registros diferentes? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2366\" class=\"elementor-element elementor-element-592a16a e-con-full e-flex e-con e-child\" data-id=\"592a16a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b038e64 elementor-widget elementor-widget-text-editor\" data-id=\"b038e64\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No hay que llevar registros por separado. En el registro inform\u00e1tico de facturas, se tienen que registrar todas las facturas que hagamos, sea quien sea a quien facturemos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2367\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2367\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Las facturas a clientes de fuera del estado Espa\u00f1ol, \u00bftambi\u00e9n tienen que generar registros inform\u00e1ticos de facturas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2367\" class=\"elementor-element elementor-element-dd9a453 e-con-full e-flex e-con e-child\" data-id=\"dd9a453\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24533f3 elementor-widget elementor-widget-text-editor\" data-id=\"24533f3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Todas las facturas tienen que generar sus correspondientes registros inform\u00e1ticos de facturas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2368\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2368\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Tickets agrupados de caja. Si hacemos un ticket agrupando todos los tickets del d\u00eda, \u00bfcomo lo tenemos que informar en el registro inform\u00e1tico de facturas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2368\" class=\"elementor-element elementor-element-387bba9 e-con-full e-flex e-con e-child\" data-id=\"387bba9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38b2030 elementor-widget elementor-widget-text-editor\" data-id=\"38b2030\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Esta agrupaci\u00f3n de tickets, que actuamente hacen algunos establecimientos, no es compatible con el requerimiento de la Ley Antifraude, que claramente especifica que el registro tiene que ser inmediato. <br \/>No parece l\u00f3gico pensar que un establecimiento hace un solo ticket de caja por d\u00eda.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2369\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2369\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Factura completa a final de mes, agrupando tickets de caja. \u00bfSe puede hacer? \u00bfC\u00f3mo se tiene que hacer? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2369\" class=\"elementor-element elementor-element-d4a22e5 e-con-full e-flex e-con e-child\" data-id=\"d4a22e5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51a5b48 elementor-widget elementor-widget-text-editor\" data-id=\"51a5b48\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Este caso, que puede ser pedido por las empresas, requiere hacer lo siguiente. <br \/>Si se han hecho tickets, y por tanto se ha generado de cada ticket un registro inform\u00e1tico de factura, hay que hacer los correspondientes tickets rectificativos por la totalidad. <br \/>Posteriormente, hacer la factura completa por el total de todos los tickets.<br \/>Si no se han registrado los tickets, entonces directamente se hace la factura.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-23610\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-23610\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Los establecimientos que hacen tickets de caja, \u00bftambi\u00e9n tienen que llevar el registro inform\u00e1tico de facturas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-23610\" class=\"elementor-element elementor-element-c9cddcb e-con-full e-flex e-con e-child\" data-id=\"c9cddcb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9419fc0 elementor-widget elementor-widget-text-editor\" data-id=\"9419fc0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>S\u00ed, ya que obligaci\u00f3n de llevar un registro inform\u00e1tico de facturas, no distingue entre facturas completas y facturas simplificadas (tickets de caja).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-23611\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"12\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-23611\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Los establecimientos que hacen tickets de caja, \u00bfla comunicaci\u00f3n al servicio Veri**factu, es inmediata? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-23611\" class=\"elementor-element elementor-element-58cf1bf e-con-full e-flex e-con e-child\" data-id=\"58cf1bf\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa2fd44 elementor-widget elementor-widget-text-editor\" data-id=\"fa2fd44\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si el empresario decide hacer la comunicaci\u00f3n al servicio Veri**Factu, \u00e9sta siempre es inmediata.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-01186fd e-flex e-con-boxed e-con e-parent\" data-id=\"01186fd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00fc740 elementor-widget elementor-widget-heading\" data-id=\"00fc740\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ley Crea y crece: formato electr\u00f3nico de facturas<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1795e00 elementor-widget elementor-widget-n-accordion\" data-id=\"1795e00\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2470\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2470\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfA qui\u00e9n afecta? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2470\" class=\"elementor-element elementor-element-23a92ca e-con-full e-flex e-con e-child\" data-id=\"23a92ca\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffda8d7 elementor-widget elementor-widget-text-editor\" data-id=\"ffda8d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Todas las empresas y profesionales estar\u00e1n obligados a emitir y transmitir las facturas electr\u00f3nicas a sus clientes, de tipo empresas y profesionales y recibirlas de sus proveedores.<\/p><p>Excepciones:<br \/>\u2022 Si una de las partes tiene su sede fuera de territorio espa\u00f1ol o no tenga en el mismo un establecimiento permanente al que se dirija la facturaci\u00f3n o, en su defecto, el lugar de su domicilio o residencia habitual.<br \/>\u2022 Si se trata de una factura simplificada.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2471\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2471\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Formato exigido <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2471\" class=\"elementor-element elementor-element-86016e8 e-con-full e-flex e-con e-child\" data-id=\"86016e8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4967249 elementor-widget elementor-widget-text-editor\" data-id=\"4967249\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 Formato Facturae.<br \/>\u2022 Todas las facturas electr\u00f3nicas tendr\u00e1n que estar firmadas mediante firma electr\u00f3nica por parte del emisor.<br \/>\u2022 Se deben identificar con un c\u00f3digo \u00fanico, que contendr\u00e1: NIF del emisor, n\u00famero y serie de la factura y fecha de expedici\u00f3n de la factura.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2472\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2472\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfCu\u00e1ndo entra en vigor? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2472\" class=\"elementor-element elementor-element-830b9cf e-con-full e-flex e-con e-child\" data-id=\"830b9cf\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4863ac elementor-widget elementor-widget-text-editor\" data-id=\"f4863ac\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 Para administraciones p\u00fablicas, ya est\u00e1 en vigor. No aplica esta ley.<br \/>\u2022 Para empresas y profesionales que facturan m\u00e1s de 8M de euros, a los 12 meses de la publicaci\u00f3n en el BOE del Reglamento regulador.<br \/>\u2022 Para empresas y profesionales que facturan menos de 8M de euros, a los 24 meses despu\u00e9s de la publicaci\u00f3n en el BOE del Reglamento regulador.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2473\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2473\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Si hacemos facturas a empresas y a aut\u00f3nomos, y tambi\u00e9n a clientes privados, \u00bfcomo se tiene que hacer? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2473\" class=\"elementor-element elementor-element-da8c40e e-con-full e-flex e-con e-child\" data-id=\"da8c40e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44bf8c8 elementor-widget elementor-widget-text-editor\" data-id=\"44bf8c8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A empresas y a aut\u00f3nomos, tenemos que hacer facturas electr\u00f3nicas, y las enviamos a trav\u00e9s del portal de intercambio de facturas (SPFE).<br \/>A los particulares, las continuamos haciendo como hasta ahora (PDF, papel, o otros soportes que el receptor de la factura acepte), y la remisi\u00f3n de la factura por el medio acordado entre las partes (habitualmente correo electr\u00f3nico).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2474\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2474\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Si los clientes nos piden informaci\u00f3n adicional, \u00bfcomo se los podemos enviar? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2474\" class=\"elementor-element elementor-element-b95180c e-con-full e-flex e-con e-child\" data-id=\"b95180c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4133ce elementor-widget elementor-widget-text-editor\" data-id=\"d4133ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El modelo facturae, permite adjuntar documentos a las facturas electr\u00f3nicas. Los programas de facturaci\u00f3n, normalmente lo permiten. Consultar con vuestro proveedor.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2475\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2475\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Las facturas de alquileres, \u00bftambi\u00e9n tienen que ser electr\u00f3nicas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2475\" class=\"elementor-element elementor-element-0d6b815 e-con-full e-flex e-con e-child\" data-id=\"0d6b815\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-362a396 elementor-widget elementor-widget-text-editor\" data-id=\"362a396\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La obligaci\u00f3n, no depende del concepto que se factura, si no que depende de que las dos partes (emisor y receptor), tengan esta obligaci\u00f3n o no.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2476\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2476\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Les autofactures, \u00bftambi\u00e9n tienen que ser electr\u00f3nicas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2476\" class=\"elementor-element elementor-element-ce3d5fb e-con-full e-flex e-con e-child\" data-id=\"ce3d5fb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f20492 elementor-widget elementor-widget-text-editor\" data-id=\"4f20492\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El hecho que un cliente genere las facturas de un proveedor (autofactura), no exime de la obligaci\u00f3n que la factura sea electr\u00f3nica, en el caso de cumplir los requisitos, que establece la ley.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2477\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2477\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfC\u00f3mo sabr\u00e1 el AEAT, que un cliente ha pagado una factura? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2477\" class=\"elementor-element elementor-element-e347634 e-con-full e-flex e-con e-child\" data-id=\"e347634\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2284f6 elementor-widget elementor-widget-text-editor\" data-id=\"f2284f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El pagador de las facturas deber\u00e1 informar al SPFE (el mismo portal donde se enviaron las facturas electr\u00f3nicas) del pago efectivo y completo de cada una de las facturas. <br \/>Esta obligaci\u00f3n entrar\u00e1 en vigor a les 36 meses de la publicaci\u00f3n del Real decreto regulador, cuando la empresa facture m\u00e1s de 8M de euros \/ a\u00f1o, y a los 48 meses para el resto de las empresas y profesionales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2478\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2478\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Los clientes comunitarios, \u00bftendr\u00e1n que cumplir con las mismas obligaciones en cuanto al pago de las facturas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2478\" class=\"elementor-element elementor-element-cd6e296 e-con-full e-flex e-con e-child\" data-id=\"cd6e296\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2f653c elementor-widget elementor-widget-text-editor\" data-id=\"b2f653c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Los clientes comunitarios no se ven afectados por este cambio normativo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2479\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2479\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfDe qui\u00e9n es la obligaci\u00f3n de informar de los pagos de las facturas?de quienes paga o de quien cobra <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2479\" class=\"elementor-element elementor-element-a6fa9aa e-con-full e-flex e-con e-child\" data-id=\"a6fa9aa\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ccd339 elementor-widget elementor-widget-text-editor\" data-id=\"2ccd339\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De quien paga<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-24710\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-24710\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Si cobramos por medio de recibos bancarios, \u00bflos clientes tendr\u00e1n que informar del pago efectivo y completo de las facturas? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-24710\" class=\"elementor-element elementor-element-8401b67 e-con-full e-flex e-con e-child\" data-id=\"8401b67\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19120a6 elementor-widget elementor-widget-text-editor\" data-id=\"19120a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El cliente es quien tiene la obligaci\u00f3n.<br \/>Igualmente, hemos abierto una consulta relativa a esta forma de pago, para poder confirmar que no haya otra opci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-24711\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"12\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-24711\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfSolo se registran los pagos? O \u00bftambi\u00e9n los cobros? \u00bfHabr\u00e1 informaci\u00f3n cruzada? \u00bfC\u00f3mo quedar\u00e1 verificado que se ha pagado? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-24711\" class=\"elementor-element elementor-element-37a6356 e-con-full e-flex e-con e-child\" data-id=\"37a6356\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-799b3d5 elementor-widget elementor-widget-text-editor\" data-id=\"799b3d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Solo se informa de los pagos.<br \/>La parte emisora de la factura, podr\u00e1 informar en el SPFE, que una confirmaci\u00f3n de un pago hecha por un cliente, no es cierta.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-24712\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"13\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-24712\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Una factura generada \u00bfse puede modificar en alg\u00fan supuesto? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-24712\" class=\"elementor-element elementor-element-b866396 e-con-full e-flex e-con e-child\" data-id=\"b866396\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-283ecc5 elementor-widget elementor-widget-text-editor\" data-id=\"283ecc5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En ning\u00fan caso, ni siquiera cuando se modifica un texto que no afecta el importe de la factura. Siempre hay que hacer factura rectificativa, y nueva factura si se tercia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-24713\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"14\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-24713\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00bfQu\u00e9 pasa si el cobro de una factura, excede en el establecido por la ley de morosidad? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-24713\" class=\"elementor-element elementor-element-76d7ba3 e-con-full e-flex e-con e-child\" data-id=\"76d7ba3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a5adc elementor-widget elementor-widget-text-editor\" data-id=\"b0a5adc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Ley crea y crece, asienta la base tecnol\u00f3gica, para que la AEAT tenga conocimiento fiable y digital de los plazos de los pagos de las facturas. A tal efecto, se ha creado un observatorio de la morosidad.<br \/>La misma ley, expresa que las empresas que incumplan la ley de morosidad, no podr\u00e1n obtener ayudas p\u00fablicas, y tampoco podr\u00e1n obtener contratos p\u00fablicas. No prev\u00e9 aplicar ning\u00fan r\u00e9gimen sancionador, pero esta posibilidad no se puede descartar a futuro.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-24714\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"15\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-24714\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> No aceptaci\u00f3n de una factura <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lnr lnr-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\" ti-angle-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-24714\" class=\"elementor-element elementor-element-689f28f e-con-full e-flex e-con e-child\" data-id=\"689f28f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1c188f elementor-widget elementor-widget-text-editor\" data-id=\"f1c188f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si un cliente recibe una factura que considera no correcta, la podr\u00e1 rechazar (no aceptaci\u00f3n de la factura) informando al proveedor del motivo del rechazo .<br \/>El emisor de la factura, tendr\u00e1 que hacer una factura rectificativa, y una nueva factura enmendando el motivo de rechazo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Dudas y consultas Ley Antifraude, registro inform\u00e1tico de facturas \u00bfQu\u00e9 es el registro inform\u00e1tico de facturas? Es un archivo inform\u00e1tico que contiene la informaci\u00f3n de todas y cada una de las facturas emitidas, seg\u00fan las especificaciones requeridas por la AEAT, en el momento de crear la factura. Requisitos de los sistemas inform\u00e1ticos de facturaci\u00f3n.\u2022 Deber\u00e1n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1183","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Preguntas jornadas - Pimefactura<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pimefactura.net\/ca\/preguntas-jornadas\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Preguntas jornadas - Pimefactura\" \/>\n<meta property=\"og:description\" content=\"Dudas y consultas Ley Antifraude, registro inform\u00e1tico de facturas \u00bfQu\u00e9 es el registro inform\u00e1tico de facturas? 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