{"id":9043065,"date":"2026-11-04T07:00:08","date_gmt":"2026-11-04T07:00:08","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9043065"},"modified":"2026-11-02T11:42:19","modified_gmt":"2026-11-02T11:42:19","slug":"nou-ajornament-de-verifactu","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/nou-ajornament-de-verifactu\/","title":{"rendered":"Nou ajornament de VeriFactu"},"content":{"rendered":"\t\t
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Quan empreses i aut\u00f2noms comen\u00e7aven a assumir 2027 com l'any clau per a l'entrada en vigor de VeriFactu, Hisenda planteja ara un nou canvi de calendari. La intenci\u00f3 \u00e9s retardar fins a octubre de 2028 les obligacions encara pendents i fer-les coincidir amb la posada en marxa de la factura electr\u00f2nica per a una part important d'empresaris i professionals.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Hisenda ha anunciat un nou canvi de rumb. La seva intenci\u00f3 \u00e9s ajornar fins a octubre de 2028 les obligacions pendents de VeriFactu<\/b><\/span>,<\/span> buscant fer-les coincidir amb la implantaci\u00f3 de la factura electr\u00f2nica obligat\u00f2ria per a bona part d’empresaris i professionals.<\/p>

La mesura pret\u00e9n evitar alguna cosa que comen\u00e7ava a resultar dif\u00edcil de justificar. Adaptar ara els programes a VeriFactu i afrontar, poc despr\u00e9s, una segona modificaci\u00f3 per a complir amb la factura electr\u00f2nica.<\/p>

Qu\u00e8 canvia amb l’anunci d’Hisenda?<\/b><\/p>

Fins ara, les dates de refer\u00e8ncia de VeriFactu eren l’1 de gener de 2027 per als contribuents de l’impost de societats i l’1 de juliol de 2027 per a la resta d’obligats, entre ells molts aut\u00f2noms i professionals.<\/p>

Hisenda planteja ara despla\u00e7ar les obligacions pendents fins a octubre de 2028.<\/p>

El motiu \u00e9s coordinar VeriFactu amb la factura electr\u00f2nica B2B. Aquesta \u00faltima ja t\u00e9 un calendari molt m\u00e9s definit. Per a les empreses i professionals amb un volum d’operacions superior a vuit milions d’euros comen\u00e7ar\u00e0 el 6 d’octubre de 2027 i, amb car\u00e0cter general, per a la resta, el 6 d’octubre de 2028.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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VeriFactu i factura electr\u00f2nica continuen sent coses distintes\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Que Hisenda vulgui aproximar tots dos calendaris no significa que les dues obligacions es converteixin en una sola.<\/p>

VeriFactu regula principalment com han de funcionar els programes utilitzats per a facturar. Els sistemes hauran de garantir la integritat, conservaci\u00f3, accessibilitat, llegibilitat, tra\u00e7abilitat i inalterabilitat dels registres.<\/p>

La factura electr\u00f2nica B2B, en canvi, regula l’emissi\u00f3 i intercanvi electr\u00f2nic de factures entre empresaris i professionals i exigir\u00e0 treballar amb formats estructurats i Inter operables.<\/p>

A m\u00e9s, la nova factura electr\u00f2nica incorporar\u00e0 obligacions que van m\u00e9s enll\u00e0 d’enviar una factura. Caldr\u00e0 gestionar informaci\u00f3 sobre determinats estats, com el rebuig o el pagament efectiu de la factura.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Per qu\u00e8 s'ha decidit retardar VeriFactu?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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La intenci\u00f3 d’Hisenda \u00e9s que les empreses no hagin d’encadenar diverses adaptacions inform\u00e0tiques en un per\u00edode molt redu\u00eft.<\/p>

Primer VeriFactu, despr\u00e9s la factura electr\u00f2nica i, posteriorment, nous requisits europeus vinculats al projecte vida haurien obligat a revisar diverses vegades els mateixos programes i procediments. La nova estrat\u00e8gia passa per intentar que aquestes peces encaixin millor entre si.<\/p>

Aix\u00f2 no significa que desapareguin les exig\u00e8ncies essencials de VeriFactu. Hisenda ja ha avan\u00e7at que es mantindran, en termes substancialment equivalents, les garanties relatives a la integritat, tra\u00e7abilitat i inalterabilitat de la informaci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Qu\u00e8 conv\u00e9 fer ara?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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L’anunci proporciona m\u00e9s marge, per\u00f2 no hauria d’interpretar-se com una ra\u00f3 per a deixar l’assumpte oblidat fins a 2028.<\/p>

Si una empresa canviar\u00e0 de programa de facturaci\u00f3, contractar un ERP o renovar la seva soluci\u00f3 actual, conv\u00e9 comprovar que el prove\u00efdor est\u00e0 preparat tant per a VeriFactu com per a la factura electr\u00f2nica.<\/p>

Tamb\u00e9 val la pena revisar com es treballa actualment. El nou model de facturaci\u00f3 va cap a una major tra\u00e7abilitat, amb menys marge per a modificar documents o reconstruir posteriorment l’ocorregut amb una factura.<\/p>

No sembla necessari precipitar una inversi\u00f3 \u00fanicament per les anteriors dates de 2027. S\u00ed que \u00e9s aconsellable comprovar quina capacitat d’adaptaci\u00f3 t\u00e9 el programa actual i quin futures actualitzacions inclou el contracte amb el prove\u00efdor.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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M\u00e9s temps, per\u00f2 el canvi continua\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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L’ajornament previst suposa un alleujament per a moltes empreses i professionals. Permet preparar la transici\u00f3 amb m\u00e9s calma i, sobretot, intentar que VeriFactu i la factura electr\u00f2nica no obliguin a realitzar dos canvis tecnol\u00f2gics gaireb\u00e9 consecutius.<\/p>

Per\u00f2 la direcci\u00f3 de la reforma roman intacta. La facturaci\u00f3 ser\u00e0 cada vegada m\u00e9s digital, estructurada i tra\u00e7able.<\/p>

Per aix\u00f2, el raonable durant aquest per\u00edode ser\u00e0 seguir l’evoluci\u00f3 normativa, revisar els programes utilitzats i evitar decisions precipitades fins a con\u00e8ixer com queda definitivament configurat el nou calendari<\/p>

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

Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Hisenda ha anunciat un nou canvi de rumb. La seva intenci\u00f3 \u00e9s ajornar fins a octubre de 2028 les obligacions pendents de VeriFactu.<\/p>\n","protected":false},"author":1,"featured_media":9043062,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9043065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nNou ajornament de VeriFactu - gremicat<\/title>\n<meta name=\"description\" content=\"Hisenda ha anunciat un nou canvi de rumb. 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