{"id":9030580,"date":"2022-06-15T00:00:33","date_gmt":"2022-06-14T23:00:33","guid":{"rendered":"https:\/\/gremicat.es\/?p=18610"},"modified":"2022-06-15T00:00:33","modified_gmt":"2022-06-14T23:00:33","slug":"son-valides-les-factures-emeses-en-paper-i-posteriorment-enviades-per-correu-electronic","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/son-valides-les-factures-emeses-en-paper-i-posteriorment-enviades-per-correu-electronic\/","title":{"rendered":"S\u00f3n v\u00e0lides les factures emeses en paper i posteriorment enviades per correu electr\u00f2nic?"},"content":{"rendered":"

La consideraci\u00f3 com a factura electr\u00f2nica d’una factura escanejada en format f\u00edsic dependr\u00e0 de si aquest escaneig o digitalitzaci\u00f3 \u00e9s realitzat per l’emissor o pel receptor d’aquesta.
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La Direcci\u00f3 General de Tributs (DGT) ha resolt recentment que la consideraci\u00f3 com a factura electr\u00f2nica d’una factura escanejada en format f\u00edsic dependr\u00e0 de si aquest escaneig o digitalitzaci\u00f3 \u00e9s realitzat per l’emissor o pel receptor d’aquesta.
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La Direcci\u00f3 General de Tributs (DGT)<\/strong> ha em\u00e8s una consulta vinculant V0666-22, de 28 de mar\u00e7 de 2022, amb la qual aclareix qu\u00e8 ha de ser considerat una factura electr\u00f2nica, en el cas concret d’aquelles persones que emeten les seves factures en paper amb doble c\u00f2pia, i posteriorment introdueix la informaci\u00f3 de les factures en un fitxer electr\u00f2nic que envia per correu electr\u00f2nic al seu destinatari.\u00a0<\/strong><\/span><\/p>\n

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Contingut de la factura electr\u00f2nica\u00a0<\/strong><\/p>\n

El contingut de la factura emesa de manera electr\u00f2nica \u00e9s id\u00e8ntic al de la factura tradicional,<\/strong> estant l\u0092extrem m\u00ednim que han d’incloure’s recollits en l’article 6 del Reglament de facturaci\u00f3.\u00a0<\/span><\/p>\n

No obstant aix\u00f2, l’article 10.1 Reglament de facturaci\u00f3<\/strong> fa un especial esment a les vies d’emissi\u00f3 de les factures electr\u00f2niques limitant-los per a poder autenticar la seva originalitat<\/strong>:\u00a0<\/span><\/p>\n

– Pot emetre’s mitjan\u00e7ant una signatura electr\u00f2nica avan\u00e7ada<\/strong> basada en un certificat reconegut i creada mitjan\u00e7ant un dispositiu segur de creaci\u00f3 de signatures.<\/span>\u00a0<\/span><\/p>\n

– Pot emetre’s mitjan\u00e7ant un intercanvi electr\u00f2nic de dades<\/strong>, sempre que l’acord relatiu a aquest intercanvi prevegi la utilitzaci\u00f3 de procediments que garanteixin l’autenticitat de l’origen i la integritat de les dades.<\/span>\u00a0<\/span><\/p>\n

– Poden emetre’s mitjan\u00e7ant altres mitjans que els interessats hagin comunicat a l’Ag\u00e8ncia Estatal d’Administraci\u00f3 Tribut\u00e0ria amb car\u00e0cter previ a la seva utilitzaci\u00f3 i hagin estat validats per aquesta.<\/strong><\/span>\u00a0<\/span><\/p>\n

A m\u00e9s, l’article 9 del Reglament de facturaci\u00f3 conclou que de manera gen\u00e8rica <\/span>\u00abs’entendr\u00e0 per factura electr\u00f2nica aquella factura que (…) hagi estat expedida i rebuda en format electr\u00f2nic\u00bb.\u00a0<\/span><\/em><\/p>\n

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Les factures escanejades, digitalitzades i enviades al client s\u00f3n factures electr\u00f2niques?\u00a0<\/strong><\/p>\n

La DGT ha contestat en aquesta consulta a una persona f\u00edsica que desenvolupa una activitat econ\u00f2mica i emet les seves factures en paper amb doble c\u00f2pia, i posteriorment introdueix la informaci\u00f3 de les factures en un fitxer electr\u00f2nic que envia per correu electr\u00f2nic al seu destinatari, responent sobre la validesa del sistema d’expedici\u00f3 de factures.\u00a0<\/span><\/p>\n

La DGT contesta que una factura expedida i rebuda en format electr\u00f2nic tindr\u00e0 la consideraci\u00f3 de factura electr\u00f2nica, encara que hagu\u00e9s estat emesa originalment en paper i posteriorment digitalitzada. No obstant aix\u00f2, per a Hisenda no \u00e9s factura electr\u00f2nica aquella que havent estat emeses i expedides en paper, siguin rebudes en aquest mateix format pels destinataris<\/strong><\/span>.\u00a0<\/strong><\/p>\n

En concret la DGT assenyala que:\u00a0<\/span><\/p>\n

\u00abPer tant, una factura expedida i rebuda en format electr\u00f2nic tindr\u00e0 la consideraci\u00f3 de factura electr\u00f2nica, encara que hagu\u00e9s estat emesa originalment en paper i posteriorment digitalitzada per la consultant no aix\u00ed, no obstant aix\u00f2, les factures que, havent estat emeses i expedides en paper, siguin rebudes en aquest mateix format pels destinataris.\u00a0<\/span><\/em><\/p>\n

De la informaci\u00f3 aportada en l’escrit de consulta no es coneix amb exactitud si la factura \u00e9s lliurada en paper o \u00fanicament per correu electr\u00f2nic, per la qual cosa sent v\u00e0lida tant la facturaci\u00f3 en paper com per mitjans electr\u00f2nics conforme a l’indicat pr\u00e8viament, nom\u00e9s tindr\u00e0 la consideraci\u00f3 de factura electr\u00f2nica quan hagi estat expedida i rebuda en format electr\u00f2nic i reuneixi tots els requisits establerts en el Reglament citat\u00bb.\u00a0<\/span><\/em><\/p>\n

En conclusi\u00f3, la consideraci\u00f3 com a factura electr\u00f2nica d’una factura escanejada en format f\u00edsic dependr\u00e0 de si aquest escaneig o digitalitzaci\u00f3 \u00e9s realitzat per l’emissor o pel receptor d’aquesta.\u00a0<\/strong><\/span><\/p>\n

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La nova regulaci\u00f3 dels programes comptables utilitzats per empresaris o professionals\u00a0<\/strong><\/p>\n

La Llei 11\/2021, de 9 de juliol, de mesures de prevenci\u00f3 i lluita contra el frau fiscal va introduir un nou apartat j) a l’article 29 de la\u00a0LGT, regulador de les obligacions formals dels contribuents, redactat com segueix:\u00a0<\/span><\/p>\n

\u00ab<\/span>j) L’obligaci\u00f3, per part dels productors, comercialitzadors i usuaris, que els sistemes i programes inform\u00e0tics o electr\u00f2nics que suportin els processos comptables, de facturaci\u00f3 o de gesti\u00f3 dels qui desenvolupin activitats econ\u00f2miques, garanteixin la integritat, conservaci\u00f3, accessibilitat, llegibilitat, tra\u00e7abilitat i inalterabilitat dels registres, sense interpolacions, omissions o alteracions de les quals no quedi la deguda anotaci\u00f3 en els sistemes mateixos. Reglament\u00e0riament es podran establir especificacions t\u00e8cniques que hagin de reunir aquests sistemes i programes, aix\u00ed com l’obligaci\u00f3 que els mateixos estiguin degudament certificats i utilitzin formats est\u00e0ndard per a la seva llegibilitat\u00bb.<\/span><\/em><\/p>\n

\u00a0<\/span><\/i>Aix\u00f2 no determina que hagin d’emprar-se una s\u00e8rie de programes taxats i homologats per l’Administraci\u00f3 tribut\u00e0ria, sin\u00f3 que els programes comptables han de comptar amb mecanismes de control de verificaci\u00f3. D’aquesta manera, ens recorda la DGT en l’esmentada consulta que:\u00a0<\/span><\/p>\n

\u00abEl desenvolupament reglamentari esmentat en l’article 29.2.j) est\u00e0 actualment en curs de tramitaci\u00f3 pel que la manera d’emplenar les obligacions establertes en aquest article encara est\u00e0 pendent d’aprovaci\u00f3, a l’efecte del desenvolupament i definici\u00f3 dels requisits que han de complir els sistemes i programes inform\u00e0tics o electr\u00f2nics, aix\u00ed com, en el seu cas, la manera de certificar-los\u00bb.\u00a0<\/span><\/em><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal.<\/span><\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

La consideraci\u00f3 com a factura electr\u00f2nica d’una factura escanejada en format f\u00edsic dependr\u00e0 de si aquest escaneig o digitalitzaci\u00f3 \u00e9s …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030581,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nS\u00f3n v\u00e0lides les factures emeses en paper i posteriorment enviades per correu electr\u00f2nic? - 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\/son-valides-les-factures-emeses-en-paper-i-posteriorment-enviades-per-correu-electronic\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00f3n v\u00e0lides les factures emeses en paper i posteriorment enviades per correu electr\u00f2nic? 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