{"id":34387,"date":"2026-10-06T14:05:21","date_gmt":"2026-10-06T13:05:21","guid":{"rendered":"https:\/\/pich.bnfix.com\/aplazamiento-de-verifactu-y-factura-electronica-donde-estamos\/"},"modified":"2026-10-06T15:58:03","modified_gmt":"2026-10-06T14:58:03","slug":"ajornament-de-verifactu-i-factura-electronica-on-som","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/ajornament-de-verifactu-i-factura-electronica-on-som\/","title":{"rendered":"Ajornament de Verifactu i factura electr\u00f2nica: On som?"},"content":{"rendered":"<section  class='av_textblock_section av-muwot58f-80dedced20da1b800088836cfcf29835 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">5 de octubre, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-muwotm8t-e32c9f9753f0ec0c3093411e8afaf2d6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong><span class=\"TextRun SCXW266005754 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266005754 BCX0\">Ajornament de <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW266005754 BCX0\">Verifactu<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\"> i\u00a0<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">f<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">actura <\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">e<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">lectr\u00f2nica<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">: <\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">O<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">n<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\"> som<\/span><span class=\"NormalTextRun SCXW266005754 BCX0\">?<\/span><\/span><span class=\"EOP Selected SCXW266005754 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/strong><\/h2>\n<\/div><\/section>\n<div  class='hr av-12g59oz-ad4820dca53725eb7a2370ebf0f59ff6 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-muwsya32-7e63ed9d9758fe993b1e99674908b90a-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\/10\/CAT-Ajornament-Verifactu-i-Implementacio-de-la-Factura-Electronica-1.pdf'  class='avia-button av-muwsya32-7e63ed9d9758fe993b1e99674908b90a 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=\"Llegir o descarregar la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 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'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Llegir o descarregar la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-knxuwj-2c069422c641afe5a89198508b1eb024 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-muwoukzj-1d2a13ac36d3f7505e3348187ba27c86 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-muwoukzj-1d2a13ac36d3f7505e3348187ba27c86__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-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-muwowasw-aa0fbcaec445c5a52b932f1156128c10 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">El Ministeri d\u2019Hisenda va confirmar ahir en un comunicat\u00a0un <\/span><b><span data-contrast=\"auto\">segon ajornament de Verifactu,<\/span><\/b><span data-contrast=\"auto\"> de forma la nova data <\/span><b><span data-contrast=\"auto\">d\u2019entrada en vigor ser\u00e0 el 6 d\u2019octubre de 2028<\/span><\/b><span data-contrast=\"auto\"> tant per empreses com per a\u00a0professionals.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Recordem que el reglament\u00a0Verifactu\u00a0(aprovat pel\u00a0<\/span><span data-contrast=\"auto\">Reial Decret 1007\/2023<\/span><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\"> desenvolupa\u00a0la <\/span><i><span data-contrast=\"auto\">Llei Antifrau<\/span><\/i><span data-contrast=\"auto\">: estableix, a grans trets, que les empreses i professionals que estan obligats a emetre factures i les fan mitjan\u00e7ant un programa de facturaci\u00f3, hauran de certificar o adaptar el programa als requisits t\u00e8cnics del reglament. L&#8217;objectiu, garantir la tra\u00e7abilitat de les factures emeses i que aquestes siguin verificables via codi QR (si s\u2019escull enviar les dades de facturaci\u00f3 directament a l\u2019Ag\u00e8ncia Tributaria). <\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Factura electr\u00f2nica<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">D&#8217;altra\u00a0banda, tamb\u00e9 ahir,\u00a0<\/span><b><span data-contrast=\"auto\">\u00a05 d\u2019octubre,\u00a0es va publicar l&#8217;ordre ministerial que marca el compte enrere per a\u00a0l&#8217;entrada en vigor de la factura electr\u00f2nica<\/span><\/b><span data-contrast=\"auto\">. Recordem que el projecte de la factura electr\u00f2nica est\u00e0\u00a0impulsat per la <\/span><i><span data-contrast=\"auto\">Llei Crea y Crece<\/span><\/i><span data-contrast=\"auto\"> i afecta les relacions entre empresaris o entre empresaris i professionals, en particular en la forma d\u2019emetre les factures, que s\u2019hauran d\u2019emetre (i rebre) electr\u00f2nicament en un format inform\u00e0tic estandarditzat. Segons la informaci\u00f3 disponible actualment, les dates d\u2019implementaci\u00f3 de la factura electr\u00f2nica amb car\u00e0cter general son les seg\u00fcents:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">6 d\u2019octubre de 2027<\/span><\/b><span data-contrast=\"auto\"> per a les empreses i\/o professionals amb <\/span><b><span data-contrast=\"auto\">facturaci\u00f3 superior a 8 milions d\u2019euros.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">6 d\u2019octubre de 2028<\/span><\/b><span data-contrast=\"auto\"> per a les empreses i\/o professionals amb <\/span><b><span data-contrast=\"auto\">facturaci\u00f3 inferior a 8 milions d\u2019euros.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Cal considerar que independentment que la publicaci\u00f3 de l&#8217;ordre ministerial de la factura electr\u00f2nica hagi pogut motivar l\u2019ajornament de Verifactu, donant peu a una adaptaci\u00f3 m\u00e9s alineada i coherent, \u00e9s important que les empreses i professionals analitzin els seus processos interns i adoptin una pol\u00edtica de digitalitzaci\u00f3 personalitzada i d&#8217;acord\u00a0amb les seves necessitats reals per tal de poder adaptar-se a les obligacions fiscals futures i a\u00a0les necessitats administratives en les seves relacions contractuals.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Des de\u00a0BNFIX PICH Tax Legal\u00a0seguim de prop\u00a0aquest temes per mantenir-los informats. Com sempre, quedem a la seva disposici\u00f3 per ajudar-los i acompanyar-los en l\u2019adaptaci\u00f3 d\u2019aquestes noves obligacions.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\"><strong>Andrea Or\u00f3\u00a0<\/strong>\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\">\u00a0\u00c0rea Fiscal de BNFIX PICH Tax Legal<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":30164,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1106,1264],"class_list":["post-34387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-factura-electronica-ca","tag-verifactu-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34387","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=34387"}],"version-history":[{"count":12,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34387\/revisions"}],"predecessor-version":[{"id":34429,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34387\/revisions\/34429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/30164"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=34387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=34387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=34387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}