{"id":1414,"date":"2025-11-03T16:13:53","date_gmt":"2025-11-03T15:13:53","guid":{"rendered":"https:\/\/www.pimefactura.net\/?page_id=1414"},"modified":"2026-04-16T13:11:02","modified_gmt":"2026-04-16T11:11:02","slug":"reglament-verifactu","status":"publish","type":"page","link":"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/","title":{"rendered":"Reglament VERIFACTU"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1414\" class=\"elementor elementor-1414 elementor-1413\" 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\">Llei Antifrau \/ VERI*FACTU<\/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<div class=\"elementor-element elementor-element-43f58c0 e-con-full e-flex e-con e-child\" data-id=\"43f58c0\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-50a2c54 e-con-full e-flex e-con e-child\" data-id=\"50a2c54\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76d1c91 elementor-widget elementor-widget-text-editor\" data-id=\"76d1c91\" 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<h3>VeriFactu s\u2019ajorna fins al 2027<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1aa55c elementor-widget elementor-widget-text-editor\" data-id=\"d1aa55c\" 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 style=\"font-size: 14px;\">El Consell de Ministres va aprovar el dia 2\/12\/25 una morat\u00f2ria d\u2019un any en la implantaci\u00f3 obligat\u00f2ria del sistema VeriFactu, ajornant l\u2019aplicaci\u00f3 d\u2019aquests requisits, fins al 2027.<\/p>\n<p style=\"font-size: 14px;\">Noves dates d\u2019obligatorietat:<\/br>\n<strong>1 de gener de 2027<\/strong>: persones jur\u00eddiques obligades a l\u2019Impost de Societats.<\/br>\n<strong>1 de juliol de 2027<\/strong>: persones f\u00edsiques que tributen per IRPF i fan activitats econ\u00f2miques<\/p>\n\n<p style=\"font-size: 14px;\"><strong>Qu\u00e8 ha canviat?<\/br>\n<\/strong>El <a id=\"menur2456\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/www.boe.es\/boe\/dias\/2025\/12\/03\/pdfs\/boe-a-2025-24446.pdf\" href=\"https:\/\/www.boe.es\/boe\/dias\/2025\/12\/03\/pdfs\/BOE-A-2025-24446.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"V\u00ednculo Reial decret publicat avui al BOE\">Reial decret publicat avui al BOE<\/a> nom\u00e9s modifica la <strong>data en qu\u00e8 l\u2019\u00fas de Verifactu passa a ser obligatori<\/strong>. Els requisits t\u00e8cnics del sistema <strong>no canvien<\/strong>.\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5707798 e-flex e-con-boxed e-con e-parent\" data-id=\"5707798\" 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-1f00fea elementor-widget elementor-widget-heading\" data-id=\"1f00fea\" 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<h3 class=\"elementor-heading-title elementor-size-default\">T'afecta el reglament VeriFactu?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50e0056 elementor-widget elementor-widget-html\" data-id=\"50e0056\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe \n    src=\"https:\/\/pimec.org\/formulari-verifactu\" \n    width=\"100%\" \n    height=\"450\" \n    style=\"border:none; overflow:hidden;\" \n    loading=\"lazy\">\n<\/iframe>\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-788c168 e-flex e-con-boxed e-con e-parent\" data-id=\"788c168\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-09b56fa e-con-full e-flex e-con e-child\" data-id=\"09b56fa\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b0da26 elementor-widget elementor-widget-text-editor\" data-id=\"5b0da26\" 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<h4>Consulta les preguntes freq\u00fcents de l&#8217;Ag\u00e8ncia Tribut\u00e0ria <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ca_es\/iva\/sistemas-informaticos-facturacion-verifactu\/preguntas-frecuentes\/cuestiones-generales-conceptos-definiciones.html?faqId=e19e77fe52572910VgnVCM100000dc381e0aRCRD\" target=\"_blank\" rel=\"noopener\"><strong>AQU\u00cd<\/strong><\/a><\/h4>\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<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5faafac e-flex e-con-boxed e-con e-parent\" data-id=\"5faafac\" 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-d14c136 elementor-widget elementor-widget-text-editor\" data-id=\"d14c136\" 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<h3>Preguntes freq\u00fcents<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfb3c8d elementor-widget elementor-widget-n-accordion\" data-id=\"cfb3c8d\" 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-2170\" 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-2170\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u00e8 \u00e9s la Llei Antifrau? <\/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-2170\" class=\"elementor-element elementor-element-0a15992 e-con-full e-flex e-con e-child\" data-id=\"0a15992\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0c8ef3 elementor-widget elementor-widget-text-editor\" data-id=\"e0c8ef3\" 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 Llei Antifrau i el reglament VeriFactu tenen per objectiu la reducci\u00f3 del frau fiscal i estableixen requisits t\u00e8cnics que han de complir els Sistemes Inform\u00e0tics de Facturaci\u00f3 (SIF).<\/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-2171\" 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-2171\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quan entra en vigor la Llei Antifrau? <\/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-2171\" class=\"elementor-element elementor-element-8a2fc15 e-con-full e-flex e-con e-child\" data-id=\"8a2fc15\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff99a95 elementor-widget elementor-widget-text-editor\" data-id=\"ff99a95\" 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>Per als obligats de limpost de societats a 1 de gener de 2027, i per a la resta dels obligats a 1 de juliol de 2027.<\/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-2172\" 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-2172\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quins canvis introdueix el nou reglament? <\/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-2172\" class=\"elementor-element elementor-element-c83fd85 e-con-full e-flex e-con e-child\" data-id=\"c83fd85\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a831f2 elementor-widget elementor-widget-text-editor\" data-id=\"7a831f2\" 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>Les empreses i professionals que facturin a trav\u00e9s d\u2019un SIF tindran l\u2019obligaci\u00f3 d\u2019utilitzar el programari que compleixi els seg\u00fcents requisits definits pel reglament VeriFactu:<\/p><ul><li>Integritat i inalterabilitat (que no es puguin modificar les factures).<\/li><li>Conservaci\u00f3 (guardar-les el temps legal m\u00ednim).<\/li><li>Accessibilitat (que es puguin consultar).<\/li><li>Llegibilitat (que siguin comprensibles i exportables).<\/li><li>Tra\u00e7abilitat (que estiguin encadenades i siguin verificables seguint una seq\u00fc\u00e8ncia de creaci\u00f3 de la primera a l\u2019\u00faltima).<\/li><\/ul>\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-2173\" 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-2173\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u00e8 \u00e9s un Sistema Inform\u00e0tic de Facturaci\u00f3 (SIF)? Els fulls de c\u00e0lcul (tipus Excel) i de text (tipus Word) es consideren sistemes inform\u00e0tics de facturaci\u00f3? <\/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-2173\" class=\"elementor-element elementor-element-7de6d02 e-con-full e-flex e-con e-child\" data-id=\"7de6d02\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d9258d elementor-widget elementor-widget-text-editor\" data-id=\"6d9258d\" 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 nova normativa nom\u00e9s afecta aquelles empreses o professionals aut\u00f2noms que facturin a trav\u00e9s d\u2019un SIF.<\/p><p>La llei considera sistema de facturaci\u00f3 tots els programes que compleixin tres requisits:<\/p><p>a) Admetre l\u2019entrada d\u2019informaci\u00f3 de facturaci\u00f3 per qualsevol m\u00e8tode.<\/p><p>b) Conservar la informaci\u00f3 de facturaci\u00f3, ja sigui mitjan\u00e7ant el seu emmagatzematge en el mateix sistema inform\u00e0tic de facturaci\u00f3 o mitjan\u00e7ant la seva sortida a l\u2019exterior d\u2019aquest en un suport f\u00edsic de qualsevol tipus i naturalesa, o b\u00e9 a trav\u00e9s de l\u2019enviament telem\u00e0tic a un altre sistema inform\u00e0tic, sigui o no de facturaci\u00f3.<\/p><p>c) Processar la informaci\u00f3 de facturaci\u00f3 mitjan\u00e7ant qualsevol procediment per produir altres resultats derivats, amb independ\u00e8ncia d\u2019on es realitzi aquest proc\u00e9s, que pot dur-se a terme en el propi sistema inform\u00e0tic de facturaci\u00f3 o en un altre sistema inform\u00e0tic, pr\u00e8via remissi\u00f3 de la informaci\u00f3 a aquest \u00faltim per qualsevol via directa o indirecta.<\/p><p>La Direcci\u00f3 General de Tributs fa el seg\u00fcent aclariment:<\/p><p>\u201cPer tant, en relaci\u00f3 amb els diferents mitjans d\u2019expedici\u00f3 de factures, cal indicar que, en el cas que l&#8217;emissor de la factura no utilitz\u00e9s cap sistema inform\u00e0tic de facturaci\u00f3 per a l\u2019expedici\u00f3 de les seves factures i aquesta s\u2019efectu\u00e9s de manera manual, no estaria obligada per les disposicions indicades en el Reglament aprovat pel Reial decret 1007\/2023, com passa en el cas de les factures manuscrites sobre paper en blanc o preimpr\u00e8s, o escrites amb m\u00e0quina d\u2019escriure.<\/p><p>En canvi, si l&#8217;emissor de la factura utilitza fulls de c\u00e0lcul o processadors de textos, no es pot concloure que no estigui obligada pel Reglament aprovat pel Reial decret 1007\/2023, at\u00e8s que aquests fulls de c\u00e0lcul poden tenir funcionalitats de processament i conservaci\u00f3 de dades que podrien implicar-ne la consideraci\u00f3 com a Sistemes Inform\u00e0tics de Facturaci\u00f3, d\u2019acord amb el que disposa l\u2019article 1.2 del Reglament esmentat.\u201d<\/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-2174\" 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-2174\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Com afecta la normativa si es factura manualment (en paper o amb un talonari)? <\/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-2174\" class=\"elementor-element elementor-element-021671d e-con-full e-flex e-con e-child\" data-id=\"021671d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27277ff elementor-widget elementor-widget-text-editor\" data-id=\"27277ff\" 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 normativa nom\u00e9s afecta les empreses que facturen amb un sistema inform\u00e0tic de facturaci\u00f3; per tant, si es factura de forma manual no hi ha cap afectaci\u00f3.<\/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-2175\" 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-2175\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u00e8 \u00e9s VeriFactu? <\/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-2175\" class=\"elementor-element elementor-element-eb2e2c8 e-con-full e-flex e-con e-child\" data-id=\"eb2e2c8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4608b5 elementor-widget elementor-widget-text-editor\" data-id=\"c4608b5\" 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>VeriFactu \u00e9s un sistema inform\u00e0tic de facturaci\u00f3 verificable a trav\u00e9s del qual les factures emeses es poden remetre de forma immediata a l\u2019Ag\u00e8ncia Tribut\u00e0ria complint totes les obligacions que preveu el reglament.<\/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-2176\" 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-2176\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00c9s obligatori que el SIF sigui VeriFactu? <\/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-2176\" class=\"elementor-element elementor-element-9ed7c59 e-con-full e-flex e-con e-child\" data-id=\"9ed7c59\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d2123d elementor-widget elementor-widget-text-editor\" data-id=\"6d2123d\" 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>Amb la nova normativa tots els sistemes inform\u00e0tics de facturaci\u00f3 han de ser VeriFactu, \u00e9s a dir, han de tenir la possibilitat de connectar-se amb l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/p><p>El propi reglament VeriFactu estableix la possibilitat d\u2019optar pel model VeriFactu S\u00cd (remissi\u00f3 autom\u00e0tica de les factures a Hisenda) o VeriFactu NO (en aquest cas l\u2019empresa conserva els registres en format VeriFactu i els remetr\u00e0 a Hisenda quan calgui o quan li ho demanin).<\/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-2177\" 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-2177\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00c9s recomanable connectar-se amb l\u2019AEAT a trav\u00e9s de VeriFactu? <\/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-2177\" class=\"elementor-element elementor-element-03e46d5 e-con-full e-flex e-con e-child\" data-id=\"03e46d5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1a656b elementor-widget elementor-widget-text-editor\" data-id=\"c1a656b\" 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, pels seg\u00fcents motius:<\/p><ul><li>Per evitar requeriments d\u2019informaci\u00f3 d\u2019Hisenda, que recauran especialment sobre aquelles empreses que no facilitin les factures de forma immediata a trav\u00e9s de VeriFactu.<\/li><li>Per garantir i assegurar el compliment de tots els requeriments de la nova normativa (integritat, conservaci\u00f3, accessibilitat, llegibilitat i tra\u00e7abilitat).<\/li><li>Per facilitar la gesti\u00f3 administrativa de la facturaci\u00f3 i els impostos posteriors.<\/li><\/ul>\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-2178\" 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-2178\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> S\u2019indicar\u00e0 d\u2019alguna manera si una factura \u00e9s VeriFactu? <\/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-2178\" class=\"elementor-element elementor-element-0fbc7ee e-con-full e-flex e-con e-child\" data-id=\"0fbc7ee\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98c9ba5 elementor-widget elementor-widget-text-editor\" data-id=\"98c9ba5\" 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 SIF que ha expedit la factura est\u00e0 funcionant en modalitat VeriFactu, incorporar\u00e0 un senyal de VERI*FACTU; en cas contrari, haur\u00e0 d&#8217;incorporar la menci\u00f3 \u00abFactura verificable a la seu electr\u00f2nica de l&#8217;AEAT\u00bb.<\/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-2179\" 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-2179\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> A qui afecta la normativa? <\/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-2179\" class=\"elementor-element elementor-element-e3f1179 e-con-full e-flex e-con e-child\" data-id=\"e3f1179\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3f0fbd elementor-widget elementor-widget-text-editor\" data-id=\"e3f0fbd\" 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 normativa afecta les seg\u00fcents figures jur\u00eddiques, sempre que facturin a trav\u00e9s d\u2019un SIF:<\/p><ul><li>Persones jur\u00eddiques subjectes a l\u2019impost de societats (pr\u00e0cticament totes les societats mercantils, SL, SA, etc.).<\/li><li>Persones f\u00edsiques subjectes a IRPF que desenvolupin activitats econ\u00f2miques (la gran majoria de professionals aut\u00f2noms, en estimaci\u00f3 directa normal o simplificada).<\/li><li>Entitats en r\u00e8gim d\u2019atribuci\u00f3 de rendes amb activitats econ\u00f2miques (comunitats de b\u00e9ns, societats civils, etc.)<\/li><li>Contribuents del r\u00e8gim especial agrari (REAGP), del rec\u00e0rrec d\u2019equival\u00e8ncia i del r\u00e8gim de m\u00f2duls (estimaci\u00f3 objectiva), per totes aquelles operacions per les quals hagin d\u2019emetre factura formalment (no per les cobertes pels r\u00e8gims especials).<\/li><li>Professionals aut\u00f2noms en r\u00e8gim de m\u00f2duls per totes aquelles operacions per les quals hagin d\u2019emetre factura formalment.<\/li><\/ul>\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-21710\" 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-21710\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qui est\u00e0 exempt de complir la normativa? <\/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-21710\" class=\"elementor-element elementor-element-3830a73 e-con-full e-flex e-con e-child\" data-id=\"3830a73\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f931336 elementor-widget elementor-widget-text-editor\" data-id=\"f931336\" 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<ul><li>Aquells professionals i empresaris o empres\u00e0ries que facturin m\u00e9s de 6 milions d&#8217;euros anuals i ja estiguin subjectes al Sistema Immediat d\u2019Informaci\u00f3.<\/li><li>Empreses amb domicili fiscal al Pa\u00eds Basc o a Navarra.<\/li><li>Empreses amb seu en altres pa\u00efsos i sense establiment permanent a Espanya a l\u2019efecte de la normativa d\u2019impostos sobre la renda de no residents.<\/li><\/ul>\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-21711\" 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-21711\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quina \u00e9s la situaci\u00f3 per a professionals aut\u00f2noms i empreses en r\u00e8gim de m\u00f2duls, rec\u00e0rrec d\u2019equival\u00e8ncia i r\u00e8gim especial agrari (REAGP)? <\/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-21711\" class=\"elementor-element elementor-element-2f29215 e-con-full e-flex e-con e-child\" data-id=\"2f29215\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc39b6e elementor-widget elementor-widget-text-editor\" data-id=\"dc39b6e\" 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>Les empreses o professionals aut\u00f2noms en r\u00e8gim de m\u00f2duls, rec\u00e0rrec d\u2019equival\u00e8ncia i r\u00e8gim especial agrari, que pel seu tipus d\u2019activitat emetin factures, i ho facin a trav\u00e9s d\u2019un sistema inform\u00e0tic de facturaci\u00f3, hauran de complir amb la nova normativa i utilitzar un programari que compleixi amb tots els requeriments.<\/p><p>La normativa no recau ni modifica les operacions per les quals han d\u2019emetre factura, nom\u00e9s regula els requisits que ha de complir els sistema inform\u00e0tic de facturaci\u00f3, en cas que n\u2019utilitzin.<\/p><p>Per tant, les empreses i professionals aut\u00f2noms que estiguin exempts de facturar pels seus r\u00e8gims especials ho seguiran estant. Quan tinguin l\u2019obligaci\u00f3 de facturar per algun motiu, i ho facin a trav\u00e9s d\u2019un SIF, hauran d\u2019assegurar-se que compleixin amb el reglament VeriFactu.<\/p><p>Les figures jur\u00eddiques que no estiguin obligades a emetre factures no tenen cap tipus d\u2019afectaci\u00f3.<\/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-21712\" 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-21712\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quines factures han d\u2019incorporar el codi QR? <\/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-21712\" class=\"elementor-element elementor-element-d39d6c7 e-con-full e-flex e-con e-child\" data-id=\"d39d6c7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69b43d5 elementor-widget elementor-widget-text-editor\" data-id=\"69b43d5\" 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>Totes les factures emeses amb un SIF, ja siguin completes o simplificades, han d\u2019incorporar un codi QR que permeti al receptor remetre certes dades de la factura a l\u2019Ag\u00e8ncia Tribut\u00e0ria per a la seva possible validaci\u00f3.<\/p><p>Aquest codi conduir\u00e0 a la web de l\u2019Ag\u00e8ncia Tribut\u00e0ria, on s\u2019indicaran les dades b\u00e0siques de la factura (NIF emissor, n\u00famero de factura, data, import) i si aquesta s\u2019ha entrat a l\u2019AEAT.<\/p><p>En cas que l\u2019emissor no tingui la modalitat VeriFactu activada, apareixer\u00e0 un missatge informant del fet que no s\u2019ha pogut verificar.<\/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-21713\" 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-21713\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quina \u00e9s l\u2019afectaci\u00f3 per als tiquets de caixa i les factures simplificades? <\/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-21713\" class=\"elementor-element elementor-element-5ac61c7 e-con-full e-flex e-con e-child\" data-id=\"5ac61c7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fcaace elementor-widget elementor-widget-text-editor\" data-id=\"9fcaace\" 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>Un tiquet de caixa \u00e9s una factura simplificada i t\u00e9 la mateixa consideraci\u00f3 jur\u00eddica que una factura. Per tant, la nova normativa s\u2019aplica de la mateixa manera als tiquets de caixa que a les factures completes.<\/p><p>Totes aquelles empreses i professionals aut\u00f2noms que emetin factures simplificades (tiquets de caixa) a trav\u00e9s d\u2019un sistema inform\u00e0tic de facturaci\u00f3 estan obligats a disposar d\u2019un programari que compleixi amb els requeriments de la nova normativa i sigui VeriFactu (\u00e9s a dir, que tingui la possibilitat de connectar-se amb l\u2019AEAT).<\/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-21714\" 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-21714\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quines s\u00f3n les sancions si no es compleix la normativa? <\/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-21714\" class=\"elementor-element elementor-element-0601a20 e-con-full e-flex e-con e-child\" data-id=\"0601a20\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-566d579 elementor-widget elementor-widget-text-editor\" data-id=\"566d579\" 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 sanci\u00f3 per la tinen\u00e7a de sistemes inform\u00e0tics que no s&#8217;ajustin a la normativa o per l\u2019alteraci\u00f3 o modificaci\u00f3 dels dispositius certificats \u00e9s de 50.000 \u20ac per cada exercici.<\/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-21715\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"16\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-21715\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quines s\u00f3n les difer\u00e8ncies entre la Llei Antifrau VeriFactu i la Llei Crea i Creix de factura electr\u00f2nica? <\/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-21715\" class=\"elementor-element elementor-element-4dcd43c e-con-full e-flex e-con e-child\" data-id=\"4dcd43c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c05a3e elementor-widget elementor-widget-text-editor\" data-id=\"0c05a3e\" 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 Llei Antifrau entrar\u00e0 en vigor l\u201901\/01\/2027 (l\u201901\/01 per a empreses i professionals aut\u00f2noms subjectes a l\u2019impost de societats, i l\u201901\/07 per a empresaris i professionals aut\u00f2noms subjectes a IRPF), i regula els sistemes inform\u00e0tics de facturaci\u00f3, imposant uns requisits t\u00e8cnics per reduir i evitar el frau fiscal. \u00c9s d\u2019obligat compliment per a totes aquelles empreses que facturin a trav\u00e9s d\u2019un SIF, que hauran de garantir que el seu sistema inform\u00e0tic de facturaci\u00f3 compleix amb la normativa.<\/p><p>La Llei Crea i Creix no t\u00e9 data d\u2019entrada en vigor i regula el format de les factures perqu\u00e8 es puguin llegir autom\u00e0ticament a trav\u00e9s de programari especialitzat. Aquesta normativa obligar\u00e0 totes les empreses i professionals aut\u00f2noms a facturar digitalment a trav\u00e9s del format establert. L\u2019objectiu de la Llei Crea i Creix \u00e9s impulsar la digitalitzaci\u00f3 de les empreses i reduir la morositat (controlant els terminis de pagament un cop les factures estiguin emeses).<\/p><p>A efectes pr\u00e0ctics, la Llei Antifrau, que entra en vigor el 2027, afecta directament les persones f\u00edsiques i jur\u00eddiques que facturen a trav\u00e9s d\u2019un SIF, que ha d\u2019estar adaptat als nous requeriments (les empreses que facturen manualment no estan afectades). En canvi, la Llei Crea i Creix, sense data d\u2019entrada en vigor, afecta totes les empreses que emeten factures a altres empreses, ja que obligar\u00e0 a emetre-les digitalment (les factures simplificades en queden exemptes).<\/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-21716\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"17\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-21716\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Una societat que ha activat el sistema inform\u00e0tic VeriFactu, est\u00e0 obligada a continuar al sistema fins que s'acabi l'any natural o el pot desactivar? <\/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-21716\" class=\"elementor-element elementor-element-7e1a57d e-con-full e-flex e-con e-child\" data-id=\"7e1a57d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a7c1dc elementor-widget elementor-widget-text-editor\" data-id=\"3a7c1dc\" 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 per\u00edode anterior a l&#8217;entrada en vigor de forma obligatoria del Reglament (1 de juliol de 2027 per contribuents de l&#8217;Impost de Societats i 1 de juliol de 2027 per la resta d&#8217;obligats tributaris) \u00e9s un per\u00edode de prova, per tant, es podr\u00e0 deixar d&#8217;emetre factures i remetre registres amb un SIF modalitat VeriFactu i utilitzar sistemes en modalitat no VeriFactu en qualsevol moment.<\/p><p>Un cop entri en vigor la nova normativa, els obligats que optin per comen\u00e7ar a emetre i remetre registre de facturaci\u00f3 amb un SIF VeriFactu, han continuar, com a m\u00ednim, fins al final de l&#8217;any \u00a0natural en el que s&#8217;hagi produ\u00eft, de forma efectiva, el primer enviament dels registres de facturaci\u00f3.\u00a0<\/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>Llei Antifrau \/ VERI*FACTU VeriFactu s\u2019ajorna fins al 2027 El Consell de Ministres va aprovar el dia 2\/12\/25 una morat\u00f2ria d\u2019un any en la implantaci\u00f3 obligat\u00f2ria del sistema VeriFactu, ajornant l\u2019aplicaci\u00f3 d\u2019aquests requisits, fins al 2027. Noves dates d\u2019obligatorietat: 1 de gener de 2027: persones jur\u00eddiques obligades a l\u2019Impost de Societats. 1 de juliol de [&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-1414","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>Reglament VERIFACTU - 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\/reglament-verifactu\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reglament VERIFACTU - Pimefactura\" \/>\n<meta property=\"og:description\" content=\"Llei Antifrau \/ VERI*FACTU VeriFactu s\u2019ajorna fins al 2027 El Consell de Ministres va aprovar el dia 2\/12\/25 una morat\u00f2ria d\u2019un any en la implantaci\u00f3 obligat\u00f2ria del sistema VeriFactu, ajornant l\u2019aplicaci\u00f3 d\u2019aquests requisits, fins al 2027. 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