{"id":1971,"date":"2026-10-07T11:10:00","date_gmt":"2026-10-07T09:10:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1971"},"modified":"2026-10-14T13:34:44","modified_gmt":"2026-10-14T11:34:44","slug":"verifactu-2027-dates-obligacio","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/verifactu-2027-dates-obligacio\/","title":{"rendered":"VERI*FACTU: dates vigents de 2027 i ajornament anunciat a l&#8217;octubre de 2028"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>Segons el RD 1007\/2023, en la redacci\u00f3 que li va donar el Reial decret llei 15\/2025, els contribuents de l&#8217;impost sobre societats han de tenir adaptats els seus sistemes de facturaci\u00f3 abans de l&#8217;01\/01\/2027 i la resta d&#8217;obligats abans de l&#8217;01\/07\/2027. El 05\/10\/2026 el Ministeri d&#8217;Hisenda va anunciar la intenci\u00f3 d&#8217;ajornar aquestes obligacions fins a l&#8217;octubre de 2028, per\u00f2 a la data d&#8217;aquesta actualitzaci\u00f3 aquest ajornament no s&#8217;ha publicat en el BOE.<\/div>\n<p><strong>Estat normatiu a la data d&#8217;aquesta actualitzaci\u00f3.<\/strong> Les dates jur\u00eddicament vigents s\u00f3n les del RDL 15\/2025, convalidat pel Congr\u00e9s (acord publicat en el BOE de 16\/12\/2025). El nou ajornament \u00e9s, de moment, una previsi\u00f3 comunicada pel Ministeri d&#8217;Hisenda i recollida en la seu de l&#8217;AEAT. Fins que no es publiqui la norma que l&#8217;aprovi, no es pot donar per fet. Actualitzarem aquest article tan aviat com hi hagi text oficial.<\/p>\n<h2>Dates vigents i ajornament anunciat<\/h2>\n<p>VERI*FACTU \u00e9s el nom amb qu\u00e8 es coneix el Reglament de requisits dels sistemes i programes inform\u00e0tics de facturaci\u00f3, aprovat pel Reial decret 1007\/2023, de 5 de desembre. El seu objectiu \u00e9s garantir la integritat, la conservaci\u00f3, la tra\u00e7abilitat i la inalterabilitat dels registres de facturaci\u00f3. El seu calendari ha canviat diverses vegades:<\/p>\n<table>\n<thead>\n<tr>\n<th>Norma o anunci<\/th>\n<th>Contribuents de l&#8217;impost sobre societats<\/th>\n<th>Resta d&#8217;obligats<\/th>\n<th>Situaci\u00f3<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>RD 1007\/2023 (text original)<\/td>\n<td>01\/07\/2025<\/td>\n<td>01\/07\/2025<\/td>\n<td>Substitu\u00eft<\/td>\n<\/tr>\n<tr>\n<td>RD 254\/2025, d&#8217;1 d&#8217;abril (BOE de 02\/04\/2025)<\/td>\n<td>Abans de l&#8217;01\/01\/2026<\/td>\n<td>Abans de l&#8217;01\/07\/2026<\/td>\n<td>Substitu\u00eft<\/td>\n<\/tr>\n<tr>\n<td>RDL 15\/2025, de 2 de desembre (BOE de 03\/12\/2025)<\/td>\n<td>Abans de l&#8217;01\/01\/2027<\/td>\n<td>Abans de l&#8217;01\/07\/2027<\/td>\n<td><strong>Vigent<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nota informativa del Ministeri d&#8217;Hisenda de 05\/10\/2026<\/td>\n<td colspan=\"2\">Previsi\u00f3 d&#8217;ajornar les obligacions pendents fins a l&#8217;octubre de 2028<\/td>\n<td>Anunciat, sense norma publicada<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>La nota d&#8217;Hisenda explica que l&#8217;objectiu \u00e9s alinear el calendari de VERI*FACTU amb el de la factura electr\u00f2nica obligat\u00f2ria per a empresaris i professionals que facturen 8 milions d&#8217;euros o menys. Tamb\u00e9 avan\u00e7a que, despr\u00e9s, s&#8217;abordar\u00e0 una modificaci\u00f3 per fer convergir els \u00e0mbits d&#8217;aplicaci\u00f3 i alguns aspectes t\u00e8cnics, i que es mantindran en termes substancialment equivalents les exig\u00e8ncies d&#8217;integritat, conservaci\u00f3, accessibilitat, llegibilitat, tra\u00e7abilitat i inalterabilitat.<\/p>\n<h2>Qui \u00e9s a cada grup<\/h2>\n<p>L&#8217;art. 3.1 del RD 1007\/2023 delimita els obligats:<\/p>\n<ul>\n<li><strong>Lletra a):<\/strong> contribuents de l&#8217;impost sobre societats (amb l&#8217;excepci\u00f3 de les entitats exemptes previstes en la Llei 27\/2014). \u00c9s el grup de l&#8217;01\/01\/2027.<\/li>\n<li><strong>Lletres b), c) i d):<\/strong> contribuents de l&#8217;IRPF que desenvolupen activitats econ\u00f2miques, contribuents de l&#8217;IRNR amb establiment permanent i entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes amb activitat econ\u00f2mica. \u00c9s el grup de l&#8217;01\/07\/2027.<\/li>\n<\/ul>\n<p>En queden fora, entre d&#8217;altres, els qui porten els llibres registre de l&#8217;IVA a trav\u00e9s de la seu electr\u00f2nica de l&#8217;AEAT en els termes de l&#8217;art. 62.6 del Reglament de l&#8217;IVA (el Subministrament Immediat d&#8217;Informaci\u00f3, SII). Els productors i comercialitzadors de programari tenen el seu propi r\u00e8gim.<\/p>\n<p>A la prov\u00edncia d&#8217;Alacant, el segon grup \u00e9s especialment nombr\u00f3s: el comer\u00e7, l&#8217;hostaleria i els serveis tur\u00edstics de Benidorm, D\u00e9nia o la mateixa ciutat d&#8217;Alacant funcionen en gran mesura amb aut\u00f2noms i petites comunitats de b\u00e9ns. El primer grup inclou qualsevol societat limitada, sigui quina sigui la seva grand\u00e0ria.<\/p>\n<h2>VERI*FACTU i factura electr\u00f2nica: dues obligacions diferents<\/h2>\n<p>\u00c9s habitual barrejar-les, i no s\u00f3n el mateix. La mateixa intenci\u00f3 d&#8217;alinear calendaris confirma que avui s\u00f3n dues normes separades.<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspecte<\/th>\n<th>VERI*FACTU (RD 1007\/2023)<\/th>\n<th>Factura electr\u00f2nica B2B (RD 238\/2026)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Qu\u00e8 regula<\/td>\n<td>Requisits del programari que genera les factures i els seus registres<\/td>\n<td>Format electr\u00f2nic estructurat de la factura entre empresaris i professionals, i els seus estats<\/td>\n<\/tr>\n<tr>\n<td>A qui s&#8217;aplica<\/td>\n<td>Obligats de l&#8217;art. 3.1 que utilitzin sistemes inform\u00e0tics de facturaci\u00f3 (amb exclusions com el SII)<\/td>\n<td>Empresaris i professionals que facturen a altres empresaris i professionals a Espanya<\/td>\n<\/tr>\n<tr>\n<td>Dates<\/td>\n<td>01\/01\/2027 i 01\/07\/2027 (vigents); ajornament anunciat a l&#8217;octubre de 2028<\/td>\n<td>12 o 24 mesos des del 06\/10\/2026, segons el volum d&#8217;operacions<\/td>\n<\/tr>\n<tr>\n<td>Tramesa a l&#8217;AEAT<\/td>\n<td>Volunt\u00e0ria en la modalitat VERI*FACTU (art. 16); si no, conservaci\u00f3 amb requisits refor\u00e7ats<\/td>\n<td>C\u00f2pia a la soluci\u00f3 p\u00fablica i comunicaci\u00f3 d&#8217;estats com el pagament efectiu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Per al calendari i les obligacions de la factura electr\u00f2nica, consulti la nostra guia sobre <a href=\"\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/\">la factura electr\u00f2nica obligat\u00f2ria entre empreses i els seus terminis<\/a>.<\/p>\n<h2>Qu\u00e8 millora per al control de vendes i l&#8217;auditoria<\/h2>\n<p>M\u00e9s enll\u00e0 del compliment fiscal, un sistema de facturaci\u00f3 amb registres encadenats i inalterables refor\u00e7a el control intern sobre les vendes. Des de la perspectiva de l&#8217;auditor:<\/p>\n<ul>\n<li><strong>Integritat de la xifra de negocis.<\/strong> Si els registres no es poden esborrar ni alterar sense deixar rastre, la poblaci\u00f3 de factures emeses \u00e9s m\u00e9s fiable. Les proves d&#8217;integritat i de tall d&#8217;operacions es recolzen en dades m\u00e9s s\u00f2lides.<\/li>\n<li><strong>Anul\u00b7lacions i rectificacions visibles.<\/strong> Les factures anul\u00b7lades o rectificades queden registrades, cosa que facilita analitzar abonaments al tancament i operacions inusuals.<\/li>\n<li><strong>An\u00e0lisi de dades.<\/strong> Els registres estandarditzats permeten treballar amb tota la poblaci\u00f3 i no nom\u00e9s amb mostres.<\/li>\n<\/ul>\n<p>Per a la direcci\u00f3, l&#8217;adaptaci\u00f3 \u00e9s una bona ocasi\u00f3 per revisar qui pot emetre, anul\u00b7lar o rectificar factures, com es concilia el sistema de facturaci\u00f3 amb la comptabilitat i quina evid\u00e8ncia es conserva. El podem ajudar amb el disseny de <a href=\"\/ca\/serveis\/estrategia-corporativa\/\">sistemes de control intern i estrat\u00e8gia corporativa<\/a> i amb l&#8217;<a href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">elaboraci\u00f3 dels comptes anuals<\/a>.<\/p>\n<h2>Qu\u00e8 cal fer ara si l&#8217;ajornament no est\u00e0 aprovat?<\/h2>\n<ol>\n<li><strong>No planifiqui sobre la base de l&#8217;octubre de 2028<\/strong> fins que no es publiqui la norma. Avui regeixen l&#8217;01\/01\/2027 i l&#8217;01\/07\/2027.<\/li>\n<li><strong>Demani al seu prove\u00efdor de programari<\/strong> que confirmi per escrit que el seu sistema compleix el RD 1007\/2023 i l&#8217;Ordre HAC\/1177\/2024.<\/li>\n<li><strong>Si el seu programari ja est\u00e0 adaptat<\/strong>, valori continuar utilitzant-lo: el per\u00edode fins a la data d&#8217;obligaci\u00f3 serveix per detectar incid\u00e8ncies sense pressi\u00f3.<\/li>\n<li><strong>Coordini VERI*FACTU amb la factura electr\u00f2nica.<\/strong> Si canviar\u00e0 de sistema, tri\u00ef&#8217;n un que cobreixi totes dues obligacions.<\/li>\n<\/ol>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Est\u00e0 aprovat l&#8217;ajornament a l&#8217;octubre de 2028?<\/h3>\n<p>A la data d&#8217;aquesta actualitzaci\u00f3, no. \u00c9s una previsi\u00f3 anunciada pel Ministeri d&#8217;Hisenda el 05\/10\/2026. El text consolidat del RD 1007\/2023 en el BOE continua recollint les dates de l&#8217;01\/01\/2027 i l&#8217;01\/07\/2027.<\/p>\n<h3>La meva societat \u00e9s petita. \u00c9s en el grup de l&#8217;01\/01\/2027?<\/h3>\n<p>S\u00ed, si \u00e9s contribuent de l&#8217;impost sobre societats i no es troba en alguna de les exclusions, com la portada de llibres pel SII. El criteri \u00e9s l&#8217;impost, no la grand\u00e0ria.<\/p>\n<h3>Estic obligat a enviar les meves factures a Hisenda en temps real?<\/h3>\n<p>No necess\u00e0riament. La tramesa autom\u00e0tica a l&#8217;AEAT \u00e9s la modalitat VERI*FACTU, que \u00e9s volunt\u00e0ria. Si no es tria, el sistema ha de complir requisits addicionals de conservaci\u00f3 i signatura dels registres.<\/p>\n<h3>Si compleixo VERI*FACTU, ja compleixo amb la factura electr\u00f2nica?<\/h3>\n<p>No. S\u00f3n obligacions diferents, amb requisits i calendaris propis, encara que Hisenda pret\u00e9n alinear-les.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-24446\" target=\"_blank\" rel=\"noopener\">Reial decret llei 15\/2025, de 2 de desembre (BOE n\u00fam. 290, de 03\/12\/2025)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-25695\" target=\"_blank\" rel=\"noopener\">Acord de convalidaci\u00f3 del RDL 15\/2025 (BOE de 16\/12\/2025)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-24840\" target=\"_blank\" rel=\"noopener\">Reial decret 1007\/2023, text consolidat<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-6600\" target=\"_blank\" rel=\"noopener\">Reial decret 254\/2025, d&#8217;1 d&#8217;abril (BOE n\u00fam. 80, de 02\/04\/2025)<\/a><\/li>\n<li><a href=\"https:\/\/www.hacienda.gob.es\/sgt\/gabsehacienda\/nota-informativa-verifactu.pdf\" target=\"_blank\" rel=\"noopener\">Ministeri d&#8217;Hisenda, nota informativa de 05\/10\/2026<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/sistemas-informaticos-facturacion-verifactu.html\" target=\"_blank\" rel=\"noopener\">Seu electr\u00f2nica de l&#8217;AEAT: sistemes inform\u00e0tics de facturaci\u00f3 i VERI*FACTU<\/a><\/li>\n<\/ul>\n<p>Si vol revisar l&#8217;impacte de VERI*FACTU en el seu circuit de vendes o preparar alhora la factura electr\u00f2nica, <a href=\"\/ca\/contacte\/\">contacti amb el nostre equip<\/a>.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El RDL 15\/2025 va fixar l&#8217;01\/01\/2027 per als contribuents de l&#8217;impost sobre societats i l&#8217;01\/07\/2027 per a la resta. El 05\/10\/2026 Hisenda va anunciar la intenci\u00f3 d&#8217;ajornar VERI*FACTU a l&#8217;octubre de 2028, per\u00f2 a 08\/10\/2026 no hi ha cap norma publicada. Qu\u00e8 \u00e9s vigent, qui \u00e9s a cada grup i qu\u00e8 implica per al control de vendes.<\/p>\n","protected":false},"author":1,"featured_media":778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"VERI*FACTU 2027: dates vigents i ajornament anunciat","ca_meta_desc":"VERI*FACTU regeix des de l'01\/01\/2027 per a societats i l'01\/07\/2027 per a la resta; Hisenda va anunciar el 05\/10\/2026 l'ajornament a l'octubre de 2028.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[176],"tags":[],"class_list":["post-1971","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>VERI*FACTU: dates vigents de 2027 i ajornament anunciat a l&#039;octubre de 2028 - 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\/verifactu-2027-dates-obligacio\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"VERI*FACTU: dates vigents de 2027 i ajornament anunciat a l&#039;octubre de 2028 - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"El RDL 15\/2025 va fixar l&#039;01\/01\/2027 per als contribuents de l&#039;impost sobre societats i l&#039;01\/07\/2027 per a la resta. 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