{"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":"2026-10-14T09:23:21","modified_gmt":"2026-10-14T07:23:21","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-e-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-e-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\" data-e-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\" data-e-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\" data-e-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-e-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 a octubre de 2028<\/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-e-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 Ministeri d&#8217;Hisenda ha anunciat l&#8217;ajornament de <b>Verifactu fins a l&#8217;octubre de 2028<\/b>, amb l&#8217;objectiu de coordinar-ne l&#8217;aplicaci\u00f3 amb la factura electr\u00f2nica obligat\u00f2ria.Caldr\u00e0 esperar que es publiqui la modificaci\u00f3 normativa corresponent al Butllet\u00ed Oficial de l&#8217;Estat (BOE) per confirmar-ne la data exacta.<\/p><p style=\"font-size: 14px;\"><strong>NOU CALENDARI DE FACTURA ELECTR\u00d2NICA I VERIFACTU<\/strong><\/p><ul><li style=\"font-size: 14px;\"><strong>6 d&#8217;octubre de 2027:<\/strong> Factura electr\u00f2nica obligat\u00f2ria per a empreses i professionals amb un volum d&#8217;operacions superior a 8 milions d&#8217;euros anuals.<\/li><li style=\"font-size: 14px;\"><strong>6 d&#8217;octubre de 2028:<\/strong> Factura electr\u00f2nica obligat\u00f2ria per a la resta d&#8217;empreses i professionals, incloses les pimes i les persones aut\u00f2nomes.<\/li><li style=\"font-size: 14px;\"><strong>Octubre de 2028<\/strong> (data exacta pendent de confirmaci\u00f3): Verifactu, entrada en aplicaci\u00f3 prevista per a les empreses i professionals subjectes al reglament.<\/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<\/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\" data-e-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-e-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-e-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\" data-e-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\" data-e-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-e-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\" data-e-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-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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 Ministeri d&#8217;Hisenda ha anunciat l&#8217;ajornament de <b>Verifactu fins a l&#8217;octubre de 2028<\/b>, amb l&#8217;objectiu de coordinar-ne l&#8217;aplicaci\u00f3 amb la factura electr\u00f2nica obligat\u00f2ria.Caldr\u00e0 esperar que es publiqui la modificaci\u00f3 normativa corresponent al Butllet\u00ed Oficial de l&#8217;Estat (BOE) per confirmar-ne la data exacta.<\/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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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 a l&#8217;octubre de 2028, 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 entrar\u00e0 en vigor el 6 d&#8217;octubre de 2027 per a empreses i professionals amb un volum d\u2019operacions superior a 8 milions d\u2019euros anuals i el 6 d&#8217;octubre de 2028 per a la resta d\u2019empreses i professionals, incloses les pimes i les persones aut\u00f2nomes 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 octubre de 2028, 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, \u00a0afecta 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\" data-e-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-e-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 (octubre de 2028) \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 a octubre de 2028 El Ministeri d&#8217;Hisenda ha anunciat l&#8217;ajornament de Verifactu fins a l&#8217;octubre de 2028, amb l&#8217;objectiu de coordinar-ne l&#8217;aplicaci\u00f3 amb la factura electr\u00f2nica obligat\u00f2ria.Caldr\u00e0 esperar que es publiqui la modificaci\u00f3 normativa corresponent al Butllet\u00ed Oficial de l&#8217;Estat (BOE) per confirmar-ne la data exacta. NOU CALENDARI [&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 v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\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 a octubre de 2028 El Ministeri d&#8217;Hisenda ha anunciat l&#8217;ajornament de Verifactu fins a l&#8217;octubre de 2028, amb l&#8217;objectiu de coordinar-ne l&#8217;aplicaci\u00f3 amb la factura electr\u00f2nica obligat\u00f2ria.Caldr\u00e0 esperar que es publiqui la modificaci\u00f3 normativa corresponent al Butllet\u00ed Oficial de l&#8217;Estat (BOE) per confirmar-ne la data exacta. NOU CALENDARI [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/\" \/>\n<meta property=\"og:site_name\" content=\"Pimefactura\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-14T07:23:21+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"19 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/reglament-verifactu\\\/\",\"url\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/reglament-verifactu\\\/\",\"name\":\"Reglament VERIFACTU - Pimefactura\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/#website\"},\"datePublished\":\"2025-11-03T15:13:53+00:00\",\"dateModified\":\"2026-10-14T07:23:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/reglament-verifactu\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/reglament-verifactu\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/reglament-verifactu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reglament VERIFACTU\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/\",\"name\":\"Pimefactura\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/#organization\",\"name\":\"Pimefactura\",\"url\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.pimefactura.net\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Pimec.png\",\"contentUrl\":\"https:\\\/\\\/www.pimefactura.net\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Pimec.png\",\"width\":742,\"height\":251,\"caption\":\"Pimefactura\"},\"image\":{\"@id\":\"https:\\\/\\\/www.pimefactura.net\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reglament VERIFACTU - Pimefactura","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/","og_locale":"ca_ES","og_type":"article","og_title":"Reglament VERIFACTU - Pimefactura","og_description":"Llei Antifrau \/ VERI*FACTU VeriFactu s\u2019ajorna fins a octubre de 2028 El Ministeri d&#8217;Hisenda ha anunciat l&#8217;ajornament de Verifactu fins a l&#8217;octubre de 2028, amb l&#8217;objectiu de coordinar-ne l&#8217;aplicaci\u00f3 amb la factura electr\u00f2nica obligat\u00f2ria.Caldr\u00e0 esperar que es publiqui la modificaci\u00f3 normativa corresponent al Butllet\u00ed Oficial de l&#8217;Estat (BOE) per confirmar-ne la data exacta. NOU CALENDARI [&hellip;]","og_url":"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/","og_site_name":"Pimefactura","article_modified_time":"2026-10-14T07:23:21+00:00","twitter_card":"summary_large_image","twitter_misc":{"Temps estimat de lectura":"19 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/","url":"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/","name":"Reglament VERIFACTU - Pimefactura","isPartOf":{"@id":"https:\/\/www.pimefactura.net\/ca\/#website"},"datePublished":"2025-11-03T15:13:53+00:00","dateModified":"2026-10-14T07:23:21+00:00","breadcrumb":{"@id":"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.pimefactura.net\/ca\/reglament-verifactu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/www.pimefactura.net\/ca\/"},{"@type":"ListItem","position":2,"name":"Reglament VERIFACTU"}]},{"@type":"WebSite","@id":"https:\/\/www.pimefactura.net\/ca\/#website","url":"https:\/\/www.pimefactura.net\/ca\/","name":"Pimefactura","description":"","publisher":{"@id":"https:\/\/www.pimefactura.net\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.pimefactura.net\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.pimefactura.net\/ca\/#organization","name":"Pimefactura","url":"https:\/\/www.pimefactura.net\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.pimefactura.net\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.pimefactura.net\/wp-content\/uploads\/2024\/04\/Pimec.png","contentUrl":"https:\/\/www.pimefactura.net\/wp-content\/uploads\/2024\/04\/Pimec.png","width":742,"height":251,"caption":"Pimefactura"},"image":{"@id":"https:\/\/www.pimefactura.net\/ca\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/pages\/1414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/comments?post=1414"}],"version-history":[{"count":129,"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/pages\/1414\/revisions"}],"predecessor-version":[{"id":1744,"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/pages\/1414\/revisions\/1744"}],"wp:attachment":[{"href":"https:\/\/www.pimefactura.net\/ca\/wp-json\/wp\/v2\/media?parent=1414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}