{"id":32312,"date":"2026-04-20T10:01:40","date_gmt":"2026-04-20T09:01:40","guid":{"rendered":"https:\/\/pich.bnfix.com\/factura-electronica-obligatoria-que-se-ha-aprobado-y-cuando-entra-en-vigor\/"},"modified":"2026-04-21T08:00:53","modified_gmt":"2026-04-21T07:00:53","slug":"factura-electronica-obligatoria-que-se-ha-aprobado-y-cuando-entra-en-vigor","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/factura-electronica-obligatoria-que-se-ha-aprobado-y-cuando-entra-en-vigor\/","title":{"rendered":"Factura\u00a0electr\u00f2nica obligat\u00f2ria: qu\u00e8 s&#8217;ha aprovat i quan entra en vigor"},"content":{"rendered":"<section  class='av_textblock_section av-mo6ymg2w-d315aa88fa0e912d37c2a1a071407b9b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">20 d&#8217;abril, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mo6ymw00-751756f70d668188bd43a13c6c52e37d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Factura\u00a0electr\u00f2nica obligat\u00f2ria: qu\u00e8 s&#8217;ha aprovat i quan entra en vigor<\/strong><\/h2>\n<\/div><\/section>\n<div  class='hr av-av_hr-bca31578670ae9d408d6d6d291fc57a6 hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mo89yj79-9aaefe8fe4504e46dbe2ca10bcff2e7e-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/Infografia-Factura-Electronica_PICH-1.pdf'  class='avia-button av-mo89yj79-9aaefe8fe4504e46dbe2ca10bcff2e7e av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Descarrega la infografia amb tota la informaci\u00f3\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='info-circled' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"29\" height=\"32\" viewBox=\"0 0 29 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Info-circled<\/title>\n<desc id='av-svg-desc-1'>Info-circled<\/desc>\n<path d=\"M14.528 1.28q6.080-0.064 10.432 4.16t4.48 10.304q0.064 6.080-4.192 10.464t-10.336 4.512q-6.080 0.064-10.464-4.192t-4.448-10.336q-0.128-6.080 4.16-10.464t10.368-4.448zM16.192 6.144q-1.344 0-2.080 0.768t-0.736 1.6q-0.064 0.896 0.48 1.408t1.568 0.512q1.216 0 1.952-0.704t0.736-1.728q0-1.856-1.92-1.856zM12.352 25.152q0.96 0 2.688-0.832t3.392-2.496l-0.576-0.768q-1.536 1.152-2.304 1.152-0.448 0-0.128-1.216l1.344-5.12q0.832-3.072-0.704-3.072-0.96 0-2.848 0.928t-3.68 2.4l0.512 0.832q1.664-1.088 2.368-1.088 0.384 0 0 1.088l-1.152 4.864q-0.832 3.328 1.088 3.328z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Descarrega la infografia amb tota la informaci\u00f3<\/span><\/a><\/div>\n<div  class='hr av-av_hr-bca31578670ae9d408d6d6d291fc57a6 hr-default  avia-builder-el-4  el_after_av_button  el_before_av_slideshow '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-slideshow av-mo6ynnzk-adc3aafc60cfc4b1572842070ab7378a avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-5  el_after_av_hr  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-mo6ynnzk-adc3aafc60cfc4b1572842070ab7378a__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-32305 avia-img-lazy-loading-not-32305\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/04\/pexels-karola-g-7680744_factura-electronica-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-karola-g-7680744_factura electr\u00f3nica' alt='Mujer teclando en una calculadora junto a varios papeles'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mo6ypoqv-4b5a2bb46fefd311abf26e52f77cb2f9 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El Butllet\u00ed Oficial de l&#8217;Estat (BOE) del 31 de mar\u00e7 va publicar el Reial decret 238\/2026, que regula la facturaci\u00f3 electr\u00f2nica obligat\u00f2ria entre empresaris i professionals.<\/p>\n<p>Es tracta d&#8217;una mesura prevista des de fa temps, l&#8217;objectiu principal del qual \u00e9s digitalitzar els processos de facturaci\u00f3, millorar el control dels terminis de cobrament i reduir la morositat en les operacions comercials.<\/p>\n<p><strong>1.Qu\u00e8 s&#8217;ha aprovat?<\/strong><\/p>\n<p>La normativa estableix que, en el futur, les factures entre empreses i professionals hauran d&#8217;emetre&#8217;s i rebre&#8217;s de manera electr\u00f2nica, deixant fos el paper i els formats no estructurats (com el PDF enviat per correu).<\/p>\n<p>Per a aix\u00f2:<\/p>\n<ul>\n<li>Es crea un sistema de facturaci\u00f3 electr\u00f2nica comuna a Espanya.<\/li>\n<li>Existir\u00e0 una plataforma p\u00fablica gratu\u00efta, desenvolupada per l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/li>\n<li>Tamb\u00e9 podran usar-se plataformes privades, sempre que estiguin connectades entre si i compleixin determinats requisits.<\/li>\n<\/ul>\n<p><strong>2.Com afecta a empreses i professionals?<\/strong><\/p>\n<p>Quan la norma sigui aplicable:<\/p>\n<ul>\n<li>Les factures hauran d&#8217;emetre&#8217;s electr\u00f2nicament en les relacions amb altres empresaris o professionals.<\/li>\n<li>S&#8217;informar\u00e0 no sols de l&#8217;emissi\u00f3 de la factura, sin\u00f3 tamb\u00e9 de la seva acceptaci\u00f3 i del pagament efectiu, la qual cosa permetr\u00e0 un millor control dels terminis de cobrament.<\/li>\n<li>Ser\u00e0 necessari adaptar, en major o menor mesura, els sistemes de facturaci\u00f3 i gesti\u00f3 administrativa.<\/li>\n<\/ul>\n<p><strong>3.Quan entra en vigor?<\/strong><\/p>\n<p>El Reial decret entra en vigor el 20 d&#8217;abril de 2026, per\u00f2 l&#8217;obligaci\u00f3 de facturar electr\u00f2nicament no ser\u00e0 immediata.<\/p>\n<p>L&#8217;aplicaci\u00f3 ser\u00e0 escalonada i dependr\u00e0 de l&#8217;aprovaci\u00f3 d&#8217;una ordre ministerial (actualment en tramitaci\u00f3) que concretar\u00e0 els aspectes t\u00e8cnics<\/p>\n<ul>\n<li>Empreses i professionals amb m\u00e9s de 8 milions d&#8217;euros de facturaci\u00f3: obligaci\u00f3 als 12 mesos des de l&#8217;aprovaci\u00f3 d&#8217;aquesta ordre.<\/li>\n<li>La resta d&#8217;empreses i professionals: obligaci\u00f3 als 24 mesos.<\/li>\n<\/ul>\n<p>Com a data orientativa per al primer grup es calcula l&#8217;1 d&#8217;octubre de 2027.<\/p>\n<p><strong>Pr\u00f2xims passos<\/strong><\/p>\n<p>Si b\u00e9 encara hi ha marge per preparar-se, es recomana comen\u00e7ar a valorar com afectar\u00e0 aquest canvi als processos de facturaci\u00f3.<\/p>\n<p>Aix\u00ed mateix, cal tenir en compte que aquesta normativa \u00e9s independent de la normativa Verifactu que regula els softwares de facturaci\u00f3 i l&#8217;entrada en vigor de la qual a priori est\u00e0 fixada per a inicis de 2027.<\/p>\n<p>Des de BNFIX PICH realitzarem un seguiment continu del tema i els informarem puntualment de les dates clau i de com preparar-se de manera pr\u00e0ctica i senzilla de cara a la nova norma<\/p>\n<p>Com sempre, estem a la seva disposici\u00f3 per a aclarir qualsevol dubte que puguin tenir al respecte.<\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"auto\">Andrea Or\u00f3\u00a0<\/span><\/b><span data-contrast=\"auto\">\u00b7\u00a0<\/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\">\u00c0rea Fiscal de BNFIX PICH Tax Legal<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p>\ud83d\udcf8 Imatge de\u00a0 Kaboompics.com per a Pexels<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":32305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1683],"class_list":["post-32312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-factura-elecrronica"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32312","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=32312"}],"version-history":[{"count":10,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32312\/revisions"}],"predecessor-version":[{"id":32314,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32312\/revisions\/32314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/32305"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=32312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=32312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=32312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}