{"id":9030080,"date":"2019-06-26T06:00:12","date_gmt":"2019-06-26T05:00:12","guid":{"rendered":"http:\/\/gremicat.es\/?p=13129"},"modified":"2019-06-26T06:00:12","modified_gmt":"2019-06-26T05:00:12","slug":"factures-idiomes-i-moneda-estrangers","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/factures-idiomes-i-moneda-estrangers\/","title":{"rendered":"Es poden emetre o rebre factures en idiomes i moneda estrangers?"},"content":{"rendered":"

A m\u00e9s d’emetre factures en els idiomes oficials del seu pa\u00eds, pot emetre factures en qualsevol idioma si t\u00e9 clients o prove\u00efdors estrangers?
\n<\/span><\/span><\/p>\n

 <\/p>\n

[texto_central]<\/p>\n

Tant les factures que emeti com les que rebi poden expressar-se en idiomes i monedes estrangers, per\u00f2 l’IVA ha d’apar\u00e8ixer sempre en euros<\/h2>\n

 
\nEn algunes ocasions s’haur\u00e0 preguntat si com a empresari o professional, a m\u00e9s d’emetre factures en els idiomes oficials del seu pa\u00eds, pot emetre factures en qualsevol idioma si t\u00e9 clients o prove\u00efdors estrangers, i si els imports que apareixen en les factures (tant en les emeses com en les rebudes), poden expressar-se en qualsevol moneda.<\/p>\n

La normativa fiscal (Reial decret 1619\/2012, pel qual s’aprova el Reglament pel qual es regulen les obligacions de facturaci\u00f3) estableix sobre aquest tema que:<\/p>\n

A. Idioma<\/h4>\n

Les factures o documents substitutius poden expedir-se en qualsevol llengua.<\/strong> No obstant aix\u00f2, l’Administraci\u00f3 tribut\u00e0ria quan ho consideri necessari a l’efecte de qualsevol actuaci\u00f3 dirigida a la comprovaci\u00f3 de la situaci\u00f3 tribut\u00e0ria de l’empresari o professional o subjecte passiu, podr\u00e0 exigir una traducci\u00f3 al castell\u00e0, o a qualsevol altra llengua oficial a Espanya de les factures expedides en una llengua no oficial que corresponguin a operacions efectuades en el territori d’aplicaci\u00f3 de l’IVA, aix\u00ed com de les rebudes pels empresaris o professionals o subjectes passius establerts en aquest territori.<\/p>\n

Per tant, la seva empresa pot emetre i rebre les factures en qualsevol dels idiomes oficials que es parlen a Espanya<\/strong> (castell\u00e0, catal\u00e0, gallec o basc). Tampoc hi ha cap problema en qu\u00e8 emeti o rebi factures en idiomes estrangers. Per\u00f2 si \u00e9s objecte d’una comprovaci\u00f3, Hisenda pot exigir-li que les tradueixi. A aquest efecte:<\/p>\n

– Respecte a les factures rebudes, poden exigir-li la traducci\u00f3 en tots els casos. Respecte a les emeses, nom\u00e9s en cas d’operacions subjectes a IVA espanyol, aix\u00ed com en exportacions i lliuraments intracomunitaris.<\/p>\n

– En canvi, Hisenda no pot exigir-li que tradueixi factures per serveis que s’entenen prestats a l’estranger no subjectes a IVA espanyol (per exemple, si la seva empresa presta un servei d’assessoria a una empresa alemanya).<\/p>\n

B. Moneda<\/h4>\n

Els imports que figuren en les factures o documents substitutius podran expressar-se en qualsevol moneda,<\/strong> a condici\u00f3 que l’import de l’impost que es repercuteixi s’expressi en euros, a l’efecte dels quals s’utilitzar\u00e0 el tipus de canvi venedor, fixat pel Banc Central Europeu, que estigui vigent en el moment de la meritaci\u00f3 de l’Impost.<\/p>\n

Per tant:<\/p>\n

– En les factures en les quals es repercuteixi IVA espanyol, la quota d’IVA ha d’apar\u00e8ixer expressada en euros. Per exemple, si compra productes a una filial espanyola d’una multinacional americana que opera en d\u00f2lars i la factura est\u00e0 emesa en aquesta moneda, per a deduir-se l’IVA aquest haur\u00e0 d’apar\u00e8ixer expressat en euros.<\/p>\n

– Efectu\u00ef la conversi\u00f3 utilitzant el tipus de canvi venedor vigent en la data de l’operaci\u00f3 (aquest \u00e9s publicat pel Banc Central Europeu i pot consultar-se en la web del Banc d’Espanya).<\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

A m\u00e9s d’emetre factures en els idiomes oficials del seu pa\u00eds, pot emetre factures en qualsevol idioma si t\u00e9 clients …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030081,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030080","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nEs poden emetre o rebre factures en idiomes i moneda estrangers? - gremicat<\/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.gremicat.es\/ca\/factures-idiomes-i-moneda-estrangers\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Es poden emetre o rebre factures en idiomes i moneda estrangers? 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