{"id":1968,"date":"2026-03-31T11:00:00","date_gmt":"2026-03-31T09:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1968"},"modified":"2026-10-14T13:34:50","modified_gmt":"2026-10-14T11:34:50","slug":"reglament-factura-electronica-b2b-aprovat","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/reglament-factura-electronica-b2b-aprovat\/","title":{"rendered":"Aprovat el reglament de la factura electr\u00f2nica entre empreses: qu\u00e8 canvia i qu\u00e8 falta"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>El BOE del 31\/03\/2026 va publicar el Reial decret 238\/2026, de 25 de mar\u00e7, que desplega la factura electr\u00f2nica obligat\u00f2ria entre empresaris i professionals prevista en la Llei 18\/2022 (Crea i Creix). Entra en vigor als vint dies, per\u00f2 l&#8217;obligaci\u00f3 no ser\u00e0 efectiva fins 12 mesos despr\u00e9s d&#8217;una ordre ministerial, per als qui superin 8.000.000 \u20ac de volum d&#8217;operacions, i 24 mesos despr\u00e9s per a la resta. Aquesta ordre es va publicar en el BOE del 05\/10\/2026 (Ordre HAC\/1028\/2026) i els terminis van comen\u00e7ar a comptar el 06\/10\/2026.<\/div>\n<h2>Qu\u00e8 s&#8217;ha aprovat<\/h2>\n<p>El <strong>Reial decret 238\/2026, de 25 de mar\u00e7, pel qual es desplega el sistema de facturaci\u00f3 electr\u00f2nica obligat\u00f2ria entre empresaris i professionals<\/strong>, publicat en el BOE n\u00fam. 79, de 31\/03\/2026 (BOE-A-2026-7295), completa el mandat de l&#8217;art. 12 de la Llei 18\/2022, de creaci\u00f3 i creixement d&#8217;empreses. Segons la seva disposici\u00f3 final quarta, entra en vigor als vint dies de la seva publicaci\u00f3, \u00e9s a dir, el 20\/04\/2026.<\/p>\n<p>Per\u00f2 la mateixa disposici\u00f3 difereix l&#8217;aplicaci\u00f3 efectiva i la compta des de l&#8217;entrada en vigor d&#8217;una ordre ministerial d&#8217;Hisenda.<\/p>\n<h2>Els terminis: tot dep\u00e8n de l&#8217;ordre ministerial<\/h2>\n<table>\n<thead>\n<tr>\n<th>Qui<\/th>\n<th>Criteri<\/th>\n<th>Aplicaci\u00f3 efectiva<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Empresaris i professionals de m\u00e9s grand\u00e0ria<\/td>\n<td>Volum d&#8217;operacions (art. 121 de la Llei 37\/1992 de l&#8217;IVA) superior a 8.000.000 \u20ac l&#8217;any natural immediatament anterior<\/td>\n<td>12 mesos despr\u00e9s de l&#8217;entrada en vigor de l&#8217;ordre ministerial<\/td>\n<\/tr>\n<tr>\n<td>Resta d&#8217;empresaris i professionals<\/td>\n<td>Volum d&#8217;operacions igual o inferior a 8.000.000 \u20ac<\/td>\n<td>24 mesos despr\u00e9s de l&#8217;entrada en vigor de l&#8217;ordre ministerial<\/td>\n<\/tr>\n<tr>\n<td>Persones f\u00edsiques i entitats en atribuci\u00f3 de rendes de 8.000.000 \u20ac o menys<\/td>\n<td>Comunicaci\u00f3 dels estats de la factura (DT 3a)<\/td>\n<td>Volunt\u00e0ria fins 12 mesos despr\u00e9s que se&#8217;ls apliqui l&#8217;obligaci\u00f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Un mat\u00eds rellevant: el llindar es mesura pel <strong>volum d&#8217;operacions de l&#8217;IVA<\/strong>, no per l&#8217;import net de la xifra de negocis dels comptes anuals. Totes dues magnituds no sempre coincideixen.<\/p>\n<h2>Qu\u00e8 canvia<\/h2>\n<ul>\n<li><strong>Format estructurat.<\/strong> La factura haur\u00e0 de ser un missatge conforme a la norma europea EN 16931, en una d&#8217;aquestes sintaxis: UBL, CII, EDIFACT o Facturae (art. 7). Un PDF no \u00e9s una factura electr\u00f2nica a aquests efectes.<\/li>\n<li><strong>Plataformes privades o soluci\u00f3 p\u00fablica.<\/strong> Les factures es podran intercanviar mitjan\u00e7ant plataformes privades, que hauran de convertir entre formats, o mitjan\u00e7ant la soluci\u00f3 p\u00fablica que gestionar\u00e0 l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/li>\n<li><strong>Estats de la factura.<\/strong> L&#8217;art. 10 obliga a comunicar l&#8217;acceptaci\u00f3 o el rebuig comercial i la seva data, i el pagament efectiu complet amb la seva data, en un termini breu de dies des que es produeixen. Els pagaments parcials, l&#8217;acceptaci\u00f3 parcial o la cessi\u00f3 a tercers s\u00f3n estats voluntaris.<\/li>\n<li><strong>Exclusions.<\/strong> Les factures simplificades en queden fora com a regla general (art. 4), i es preveu que determinades operacions es puguin excloure temporalment o definitivament.<\/li>\n<li><strong>Transici\u00f3.<\/strong> Durant 12 mesos, les factures del grup de m\u00e9s de 8.000.000 \u20ac hauran d&#8217;anar acompanyades d&#8217;un PDF llegible, llevat que el destinatari accepti expressament rebre-les sense (DT 2a). Els subcontractistes que avui utilitzen FACeB2B disposen de 24 mesos per adaptar-se (DT 1a).<\/li>\n<\/ul>\n<h2>L&#8217;ordre ministerial de desplegament<\/h2>\n<p>La pe\u00e7a que quedava pendent era l&#8217;<strong>ordre ministerial<\/strong> prevista en la disposici\u00f3 final tercera, que regula, entre altres aspectes, els elements t\u00e8cnics de la soluci\u00f3 p\u00fablica, l&#8217;autenticaci\u00f3 i la representaci\u00f3, el servei de comunicaci\u00f3 de pagaments, l&#8217;\u00fas de la sintaxi UBL, la codificaci\u00f3 \u00fanica de les factures i la comunicaci\u00f3 entre la soluci\u00f3 p\u00fablica i les plataformes privades. Es va publicar com a Ordre HAC\/1028\/2026 (BOE de 05\/10\/2026) i va entrar en vigor el 06\/10\/2026, data des de la qual compten els terminis de 12 i 24 mesos. La disposici\u00f3 addicional cinquena exigeix, a m\u00e9s, que la soluci\u00f3 p\u00fablica estigui disponible almenys dos mesos abans de la primera aplicaci\u00f3 efectiva.<\/p>\n<h2>Qu\u00e8 conv\u00e9 fer ja<\/h2>\n<ol>\n<li><strong>Calcular el volum d&#8217;operacions<\/strong> de 2025 per saber en quin grup estar\u00e0 previsiblement la seva empresa.<\/li>\n<li><strong>Preguntar al seu prove\u00efdor de programari<\/strong> pel seu pla d&#8217;adaptaci\u00f3 als formats i a la comunicaci\u00f3 d&#8217;estats.<\/li>\n<li><strong>Revisar el circuit d&#8217;acceptaci\u00f3, rebuig i pagament<\/strong> de factures rebudes: passar\u00e0 a tenir efectes d&#8217;informaci\u00f3 davant l&#8217;Administraci\u00f3.<\/li>\n<li><strong>Conciliar facturaci\u00f3 i comptabilitat<\/strong>, en particular el per\u00edode mitj\u00e0 de pagament a prove\u00efdors que s&#8217;informa en la mem\u00f2ria dels comptes anuals.<\/li>\n<\/ol>\n<p>Per a l&#8217;auditor, la factura electr\u00f2nica amb estats ser\u00e0 evid\u00e8ncia externa sobre vendes, tall d&#8217;operacions i pagaments. Per revisar aquests processos, pot recolzar-se en el nostre equip d&#8217;<a href=\"\/ca\/serveis\/estrategia-corporativa\/\">estrat\u00e8gia corporativa i control intern<\/a>, en l&#8217;<a href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">elaboraci\u00f3 de comptes anuals<\/a> o en l&#8217;<a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a> dels nostres <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a>.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Des de quan he d&#8217;emetre factures electr\u00f2niques a altres empreses?<\/h3>\n<p>Els terminis compten des del 06\/10\/2026, data d&#8217;entrada en vigor de l&#8217;Ordre HAC\/1028\/2026: 12 mesos si el seu volum d&#8217;operacions supera 8.000.000 \u20ac i 24 mesos per a la resta. Ho expliquem en <a href=\"\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/\">els terminis de la factura electr\u00f2nica obligat\u00f2ria<\/a>.<\/p>\n<h3>Afecta les factures a consumidors finals?<\/h3>\n<p>No. L&#8217;obligaci\u00f3 es refereix a les operacions entre empresaris i professionals. Les factures simplificades en queden excloses com a regla general.<\/p>\n<h3>\u00c9s el mateix que VERI*FACTU?<\/h3>\n<p>No. VERI*FACTU regula els sistemes inform\u00e0tics de facturaci\u00f3 (RD 1007\/2023) i t\u00e9 el seu propi calendari, encara que totes dues obligacions afectaran el mateix programari.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">Reial decret 238\/2026, de 25 de mar\u00e7 (BOE n\u00fam. 79, de 31\/03\/2026, BOE-A-2026-7295)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-15818\" target=\"_blank\" rel=\"noopener\">Llei 18\/2022, de 28 de setembre, de creaci\u00f3 i creixement d&#8217;empreses (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"noopener\">Seu electr\u00f2nica de l&#8217;Ag\u00e8ncia Tribut\u00e0ria<\/a><\/li>\n<\/ul>\n<p>Si vol preparar la seva empresa per a la factura electr\u00f2nica i revisar-ne l&#8217;efecte en el control intern i en els comptes anuals, <a href=\"\/ca\/contacte\/\">contacti amb el nostre equip<\/a>.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Actualitzaci\u00f3 a 08\/10\/2026<\/b>L&#8217;ordre ministerial ja s&#8217;ha publicat: \u00e9s l&#8217;Ordre HAC\/1028\/2026, de 2 d&#8217;octubre, per la qual es regula la soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica (BOE n\u00fam. 247, de 05\/10\/2026, BOE-A-2026-20587). Va entrar en vigor el 06\/10\/2026 i des d&#8217;aquesta data compten els terminis de 12 i 24 mesos del RD 238\/2026. Expliquem les dates orientatives en <a href=\"\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/\">el nostre article sobre els terminis de la factura electr\u00f2nica obligat\u00f2ria<\/a>.<\/div>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Publicat el 31\/03\/2026. Revisat el 08\/10\/2026. Contingut informatiu que no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El BOE de 31\/03\/2026 va publicar el Reial decret 238\/2026, que desplega la factura electr\u00f2nica obligat\u00f2ria entre empresaris i professionals. L&#8217;obligaci\u00f3 \u00e9s efectiva 12 mesos despr\u00e9s de l&#8217;ordre ministerial de desplegament per a qui superi 8.000.000 \u20ac de volum d&#8217;operacions i 24 mesos despr\u00e9s per a la resta; aquesta ordre es va publicar el 05\/10\/2026. Expliquem qu\u00e8 canvia.<\/p>\n","protected":false},"author":1,"featured_media":422,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Not\u00edcia (mar\u00e7 de 2026): aprovat el reglament d'e-factura","ca_meta_desc":"El RD 238\/2026 regula la factura electr\u00f2nica entre empreses: 12 o 24 mesos des de l'Ordre HAC\/1028\/2026, en vigor el 06\/10\/2026. Formats i qu\u00e8 cal fer.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[176],"tags":[],"class_list":["post-1968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilitat-facturacio-digital"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aprovat el reglament de la factura electr\u00f2nica entre empreses: qu\u00e8 canvia i qu\u00e8 falta - Controlaudit<\/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.controlaudit.es\/ca\/blog\/reglament-factura-electronica-b2b-aprovat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Aprovat el reglament de la factura electr\u00f2nica entre empreses: qu\u00e8 canvia i qu\u00e8 falta - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"El BOE de 31\/03\/2026 va publicar el Reial decret 238\/2026, que desplega la factura electr\u00f2nica obligat\u00f2ria entre empresaris i professionals. L&#039;obligaci\u00f3 \u00e9s efectiva 12 mesos despr\u00e9s de l&#039;ordre ministerial de desplegament per a qui superi 8.000.000 \u20ac de volum d&#039;operacions i 24 mesos despr\u00e9s per a la resta; aquesta ordre es va publicar el 05\/10\/2026. 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