{"id":30110,"date":"2025-09-12T12:51:26","date_gmt":"2025-09-12T11:51:26","guid":{"rendered":"https:\/\/pich.bnfix.com\/verifactu-nuevas-obligaciones-para-los-usuarios-de-programas-de-facturacion-a-partir-del-1-de-enero\/"},"modified":"2025-09-17T21:47:44","modified_gmt":"2025-09-17T20:47:44","slug":"verifactu-nuevas-obligaciones-para-los-usuarios-de-programas-de-facturacion-a-partir-del-1-de-enero","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/verifactu-nuevas-obligaciones-para-los-usuarios-de-programas-de-facturacion-a-partir-del-1-de-enero\/","title":{"rendered":"Verifactu: noves obligacions per als usuaris de programes de facturaci\u00f3 a partir de\u00a0l&#8217;1 de gener"},"content":{"rendered":"<section  class='av_textblock_section av-mfgrshfw-9defdb6a4c31beb88e1f1b49808322c9 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong><span class=\"TextRun SCXW188675188 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW188675188 BCX0\">Verifactu<\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">: <\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">noves <\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">o<\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">bligacions per als<\/span><span class=\"NormalTextRun SCXW188675188 BCX0\"> usuaris <\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">de p<\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">rogrames de facturaci\u00f3<\/span><span class=\"NormalTextRun SCXW188675188 BCX0\"> a partir de\u00a0<\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">l&#8217;<\/span><span class=\"NormalTextRun SCXW188675188 BCX0\">1 de gener<\/span><\/span><\/strong><\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-mfgru6yv-a91186c2ddfc7e712752299ee6d412e6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">12 de septiembre de 2025<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-mfgruz3c-6c16cf2ea447c4135d0e222c075ef8b7 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-mfgruz3c-6c16cf2ea447c4135d0e222c075ef8b7__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-30164 avia-img-lazy-loading-not-30164\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/09\/chicos-ordenadores-trabajando-verifactu_2-1500x430.jpg\" width=\"1500\" height=\"430\" title='chicos ordenadores trabajando-verifactu_2' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mfgrycvy-b952569cb561ca566ce5c653228d07a7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Com saben, l&#8217;Ag\u00e8ncia Tribut\u00e0ria ha introdu\u00eft el sistema Verifactu com a part de les mesures per a prevenir el frau fiscal, sobretot el relacionat amb l&#8217;\u00fas de programes inform\u00e0tics que permeten l&#8217;emissi\u00f3 de factures en \u201cB\u201d. Aquesta nova normativa afectar\u00e0 tots els empresaris i professionals que estiguin obligats a emetre factures i que utilitzin un Sistema Inform\u00e0tic de Facturaci\u00f3 (SIF) per fer-ho.<\/p>\n<p><strong>\u00a0Qu\u00e8 implica Verifactu?\u00a0<\/strong><\/p>\n<p>A partir de l&#8217;1 de gener de 2026, les empreses que facturin mitjan\u00e7ant programes inform\u00e0tics hauran d&#8217;assegurar-se que aquests estiguin certificats i adaptats a un dels seg\u00fcents models:<\/p>\n<p><strong>Modalitat Verifactu:<\/strong> el sistema remet autom\u00e0ticament els registres de facturaci\u00f3 a l&#8217;Ag\u00e8ncia Tribut\u00e0ria. Les factures inclouran un codi QR verificable pel receptor.<br \/>\n<strong>Modalitat no-Verifactu:<\/strong> els registres es conserven de manera inalterable i han d&#8217;estar disponibles en cas de requeriment per part de la AEAT. Tamb\u00e9 s&#8217;exigeix que les factures portin signatura electr\u00f2nica i que el sistema registri esdeveniments com a c\u00f2pies de seguretat o fallades.<\/p>\n<p>En tots dos casos, el programari ha de garantir la integritat, tra\u00e7abilitat i conservaci\u00f3 de la informaci\u00f3.<\/p>\n<p><strong>I si no soc una empresa?\u00a0<\/strong><\/p>\n<p>Els aut\u00f2noms o aquelles persones obligades a emetre factures tamb\u00e9 hauran d&#8217;adaptar-se a Verifactu sempre que utilitzin un SIF a partir de l&#8217;1 de juliol de 2026.<\/p>\n<p><strong>I si utilitzo Word o Excel per a emetre factures?\u00a0<\/strong><\/p>\n<p>L&#8217;\u00fas d&#8217;eines com Excel, Word, o similars pot estar subjecte a Verifactu, tot dep\u00e8n de c\u00f3m s&#8217;utilitzin:<\/p>\n<ul>\n<li>Si es\u00a0 fan servir \u00fanicament per a introduir manualment les dades, imprimir o guardar la factura sense c\u00e0lculs autom\u00e0tics ni gesti\u00f3 comptable, a priori no es considerarien SIF i no estarien subjectes al reglament.<\/li>\n<li>\u00a0Si s&#8217;utilitzen per a calcular imports, generar llistats, aplicar macros o gestionar llibres comptables, s\u00ed que es consideren SIF i hauran de complir amb els requisits t\u00e8cnics de Verifactu.<\/li>\n<\/ul>\n<p>No obstant aix\u00f2, l&#8217;AEAT ha deixat clar que podr\u00e0 verificar si aquests processadors de text o els fulls de c\u00e0lcul utilitzats per a l&#8217;emissi\u00f3 de factures compleixen els criteris d&#8217;un SIF en cas de comprovaci\u00f3.<\/p>\n<p><strong>Afecta tamb\u00e9 als tiquets i factures simplificades?\u00a0<\/strong><\/p>\n<p>S\u00ed. Tant les factures completes com les simplificades (tiquets) estan subjectes a Verifactu si s&#8217;emeten mitjan\u00e7ant un sistema inform\u00e0tic.<\/p>\n<p>Fins i tot els negocis que emeten tiquets de compra (com a botigues, bars o perruqueries) hauran d&#8217;adaptar els seus sistemes de punt de venda (POST) per a complir amb Verifactu.<\/p>\n<p><strong>Qui est\u00e0 excl\u00f2s?\u00a0<\/strong><\/p>\n<p>Queden fora de l&#8217;\u00e0mbit d&#8217;aplicaci\u00f3 de Verifactu:<\/p>\n<ul>\n<li>Les empreses acollides al SII (Subministrament Immediat d&#8217;Informaci\u00f3).<br \/>\nLes que operen sota el sistema TicketBAI.<\/li>\n<\/ul>\n<p><strong>\u00a0Quines opcions tenen els contribuents?\u00a0<\/strong><\/p>\n<ul>\n<li>Verificar si el programari actual est\u00e0 homologat.<\/li>\n<li>Contractar un programa certificat que compleixi amb els requisits del RD 1007\/2023.<\/li>\n<li>Utilitzar la soluci\u00f3 p\u00fablica que posar\u00e0 a disposici\u00f3 l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/li>\n<li>Incorporar-se volunt\u00e0riament al SII, encara que no s&#8217;estigui obligat.<\/li>\n<\/ul>\n<p>Recordem que l&#8217;incompliment d&#8217;aquestes obligacions pot comportar sancions greus de fins a 50.000 euros per exercici.<\/p>\n<p>Des de BNFIX PICH seguim de prop aquestes novetats i estem a la disposici\u00f3 dels nostres clients per a resoldre qualsevol dubte\u00a0 sobre el tema o ajudar-los en el proc\u00e9s d&#8217;adaptaci\u00f3.<\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\"><strong>Andrea Or\u00f3<\/strong> <\/span><a href=\"mailto:andrea.oro@pich.bnfix.com\"><span data-contrast=\"none\">andrea.oro@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">Responsable de Verifactu i Factura Digital<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":30104,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1442,1264],"class_list":["post-30110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-facturacion-ca","tag-verifactu-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=30110"}],"version-history":[{"count":5,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30110\/revisions"}],"predecessor-version":[{"id":30113,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/30110\/revisions\/30113"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/30104"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=30110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=30110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=30110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}