{"id":9030476,"date":"2022-04-20T00:00:27","date_gmt":"2022-04-19T23:00:27","guid":{"rendered":"https:\/\/gremicat.es\/?p=18338"},"modified":"2022-04-20T00:00:27","modified_gmt":"2022-04-19T23:00:27","slug":"terminis-dexpedicio-i-enviament-de-les-factures-minis-dexpedicio-i-enviament-de-les-factures","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/terminis-dexpedicio-i-enviament-de-les-factures-minis-dexpedicio-i-enviament-de-les-factures\/","title":{"rendered":"Terminis d’expedici\u00f3 i enviament de les factures"},"content":{"rendered":"

Els terminis dels quals la seva empresa disposa per a expedir i remetre les seves factures als clients depenen de la mena d’operaci\u00f3 realitzada i de si el destinatari \u00e9s una empresa o un particular.
\n<\/span><\/span><\/p>\n

<\/div>\n

L’enviament de factures del seu negoci dependr\u00e0 a qui se li emet. A partir d’aix\u00f2, variaran els terminis d’expedici\u00f3.
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

Si emet una factura a alg\u00fa que no \u00e9s empresari o professional<\/strong> ha de fer-ho en realitzar l’operaci\u00f3<\/strong>. I no oblidi enviar-la en el moment de la seva expedici\u00f3. Per\u00f2 en cas d’emetre una factura a un empresari o professional<\/strong> ha de fer-lo abans del dia 16 del mes seg\u00fcent<\/strong> a aquell en qu\u00e8 s’hagi produ\u00eft la meritaci\u00f3 de l’Impost corresponent <\/strong>a la citada operaci\u00f3.\u00a0<\/span><\/p>\n

 <\/p>\n

Destinataris particulars\u00a0<\/strong><\/p>\n

Si el receptor de les operacions \u00e9s un particular<\/strong>, les factures han de ser expedides i remeses en la data de meritaci\u00f3 de l’operaci\u00f3<\/strong>. A aquest efecte, l’habitual \u00e9s que les operacions s’entenguin reportades en la data en qu\u00e8 es presti el servei o que es posin els b\u00e9ns a la disposici\u00f3 del client<\/strong>. No obstant aix\u00f2, existeixen excepcions<\/strong>; per exemple:\u00a0<\/span><\/p>\n

a) En les operacions de tracte successiu<\/strong> (com a lloguers o serveis continuats en el temps), la meritaci\u00f3 es produeix quan resulta exigible cada pagament, i \u00e9s en aquest moment quan ha d’expedir-se la factura.\u00a0<\/span><\/p>\n

b) Quan es produeix un pagament anticipat<\/strong>, tamb\u00e9 es produeix la meritaci\u00f3 i ha d’expedir-se factura pel preu cobrat.\u00a0<\/span><\/p>\n


\n<\/span>En el cas de les factures recapitulatives<\/strong>, s’han d’expedir, com a m\u00e0xim, l’\u00faltim dia del mes natural en el qual s’hagin efectuat les operacions<\/strong> a les quals faci refer\u00e8ncia. Recordi que aquest tipus de factures permet agrupar diferents operacions realitzades en diferents dates per a un mateix destinatari, sempre que aquestes operacions s’hagin efectuat en el mateix mes natural.\u00a0<\/span><\/p>\n

 <\/p>\n

Destinataris empresaris\u00a0<\/strong><\/p>\n

Si el destinatari \u00e9s un empresari o professional<\/strong>, els terminis de les factures normals i de les recapitulatives s\u00f3n els mateixos: han de ser expedides i enviades als clients com a m\u00e0xim abans del dia 16 del mes seg\u00fcent al de la data de meritaci\u00f3<\/strong><\/span>.\u00a0<\/span><\/p>\n

En cas de lliuraments intracomunitaris<\/strong> (\u00e9s a dir, vendes de b\u00e9ns a empresaris establerts en altres pa\u00efsos de la UE), les factures han d’expedir-se i remetre’s abans del dia 16 del mes seg\u00fcent a aquell en el qual s’hagi iniciat el transport dels b\u00e9ns amb destinaci\u00f3 a l’empresari adquirent<\/strong>.\u00a0<\/span><\/p>\n

 <\/p>\n

Quines s\u00f3n les sancions per no emetre les factures o remetre-les als clients fora dels terminis previstos?\u00a0<\/strong><\/p>\n

La falta d’expedici\u00f3 en els terminis indicats o el retard en l’enviament de les factures<\/strong> pot comportar una sanci\u00f3 proporcional de l’1%<\/strong> de la quantia total de les factures.\u00a0<\/span><\/p>\n

D’altra banda, si l’incompliment consisteix en la falta d’expedici\u00f3<\/strong>, la sanci\u00f3 ascendeix al 2% de l’import de les factures no emeses<\/strong>. En aquests casos, si a Hisenda no li \u00e9s possible con\u00e8ixer l’import de les operacions no facturades, la sanci\u00f3 \u00e9s de 300 euros per cadascuna d’elles<\/strong>.\u00a0<\/span><\/p>\n


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

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