{"id":1643,"date":"2026-10-06T11:30:00","date_gmt":"2026-10-06T09:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1643"},"modified":"2026-10-14T13:10:34","modified_gmt":"2026-10-14T11:10:34","slug":"obligatorisk-e-faktura-mellan-foretag-tidsfrister","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/sv\/blog\/obligatorisk-e-faktura-mellan-foretag-tidsfrister\/","title":{"rendered":"Obligatorisk e-faktura mellan f\u00f6retag: tidsfristerna b\u00f6rjade l\u00f6pa 2026-10-06"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">I korthet<\/b>Ministerordern HAC\/1028\/2026 tr\u00e4dde i kraft 2026-10-06, och d\u00e4rmed b\u00f6rjade fristerna l\u00f6pa f\u00f6r den obligatoriska e-fakturan mellan f\u00f6retag och yrkesut\u00f6vare enligt kungligt dekret 238\/2026: 12 m\u00e5nader om oms\u00e4ttningen \u00f6versteg 8\u00a0000\u00a0000 \u20ac och 24 m\u00e5nader f\u00f6r \u00f6vriga. Skyldigheten g\u00e4ller allts\u00e5 \u00e4nnu inte, men klockan tickar och det \u00e4r klokt att redan nu f\u00f6rbereda system, processer och intern kontroll.<\/div>\n<p><strong>Regelverkets l\u00e4ge vid tidpunkten f\u00f6r denna uppdatering.<\/strong> Kungligt dekret 238\/2026 har varit i kraft sedan 2026-04-20, med uppskjuten till\u00e4mpning. Ministerordern HAC\/1028\/2026, publicerad i Spaniens officiella kung\u00f6relseblad (BOE) den 2026-10-05, tr\u00e4dde i kraft dagen d\u00e4rp\u00e5. Vi uppdaterar artikeln om spanska skatteverket publicerar en officiell kalender med exakta datum.<\/p>\n<h2>Vad h\u00e4nde den 2026-10-06?<\/h2>\n<p>Spanska lag 18\/2022 (Crea y Crece) inf\u00f6rde skyldigheten att utf\u00e4rda och ta emot elektroniska fakturor vid transaktioner mellan n\u00e4ringsidkare och yrkesut\u00f6vare. Kungligt dekret 238\/2026 (RD 238\/2026) utvecklade skyldigheten, men l\u00e4t fristerna b\u00f6rja l\u00f6pa f\u00f6rst n\u00e4r en ministerorder antagits. Ordern HAC\/1028\/2026 reglerar den offentliga e-faktural\u00f6sning som spanska skatteverket (AEAT) ska tillhandah\u00e5lla. Enligt dess enda slutbest\u00e4mmelse b\u00f6rjar fristerna i lag 18\/2022 och RD 238\/2026 att r\u00e4knas n\u00e4r ordern tr\u00e4der i kraft.<\/p>\n<p>Ordern anger inga kalenderdatum: den s\u00e4tter bara ig\u00e5ng klockan.<\/p>\n<h2>Vilken grupp tillh\u00f6r ditt f\u00f6retag? Oms\u00e4ttningen avg\u00f6r<\/h2>\n<p>Fj\u00e4rde slutbest\u00e4mmelsen i RD 238\/2026 skiljer mellan tv\u00e5 grupper av n\u00e4ringsidkare och yrkesut\u00f6vare:<\/p>\n<ul>\n<li><strong>Oms\u00e4ttning \u00f6ver 8\u00a0000\u00a0000 \u20ac<\/strong> under n\u00e4rmast f\u00f6reg\u00e5ende kalender\u00e5r: till\u00e4mpning tolv m\u00e5nader efter att ordern tr\u00e4tt i kraft.<\/li>\n<li><strong>\u00d6vriga n\u00e4ringsidkare och yrkesut\u00f6vare:<\/strong> till\u00e4mpning tjugofyra m\u00e5nader efter.<\/li>\n<\/ul>\n<p>En viktig detalj: tr\u00f6skeln m\u00e4ts som <strong>oms\u00e4ttning ber\u00e4knad enligt art. 121 i lag 37\/1992 om merv\u00e4rdesskatt<\/strong>, inte som nettooms\u00e4ttning i \u00e5rsbokslutet. De tv\u00e5 beloppen sammanfaller inte alltid, s\u00e5 du b\u00f6r inte best\u00e4mma din grupp utifr\u00e5n resultatr\u00e4kningen. Exakt vilket kalender\u00e5r som \u00e4r referens\u00e5r f\u00f6r respektive grupp b\u00f6r AEAT klarg\u00f6ra; till dess rekommenderar vi att du g\u00e5r igenom oms\u00e4ttningen f\u00f6r 2025 och prognosen f\u00f6r 2026.<\/p>\n<h2>Prelimin\u00e4ra till\u00e4mpningsdatum<\/h2>\n<p>Datumen i tabellen \u00e4r <strong>v\u00e5ra egna ber\u00e4kningar<\/strong>, d\u00e4r m\u00e5naderna r\u00e4knas fr\u00e5n 2026-10-06. Det \u00e4r inte datum som AEAT har publicerat, och de m\u00e5ste bekr\u00e4ftas innan du fattar beslut. Som j\u00e4mf\u00f6relse anger spanska finansdepartementet i sitt pressmeddelande av den 2026-10-05 att e-fakturan blir obligatorisk i oktober 2028 f\u00f6r den som fakturerar 8 miljoner euro eller mindre, vilket st\u00e4mmer med en frist p\u00e5 24 m\u00e5nader.<\/p>\n<table>\n<thead>\n<tr>\n<th>Grupp<\/th>\n<th>Kriterium<\/th>\n<th>Frist (RD 238\/2026)<\/th>\n<th>Prelimin\u00e4rt datum (v\u00e5r slutsats)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Stora fakturautst\u00e4llare<\/td>\n<td>Oms\u00e4ttning (art. 121 i merv\u00e4rdesskattelagen, LIVA) \u00f6ver 8\u00a0000\u00a0000 \u20ac<\/td>\n<td>12 m\u00e5nader fr\u00e5n att ordern tr\u00e4tt i kraft<\/td>\n<td>Omkring 2027-10-06<\/td>\n<\/tr>\n<tr>\n<td>\u00d6vriga n\u00e4ringsidkare och yrkesut\u00f6vare<\/td>\n<td>Oms\u00e4ttning p\u00e5 h\u00f6gst 8\u00a0000\u00a0000 \u20ac<\/td>\n<td>24 m\u00e5nader<\/td>\n<td>Omkring 2028-10-06<\/td>\n<\/tr>\n<tr>\n<td>Fakturastatus f\u00f6r fysiska personer och enheter med inkomstf\u00f6rdelning (entidades en atribuci\u00f3n de rentas) p\u00e5 h\u00f6gst 8\u00a0000\u00a0000 \u20ac<\/td>\n<td>\u00d6verg\u00e5ngsbest\u00e4mmelse 3 (DT 3.\u00aa)<\/td>\n<td>12 m\u00e5nader efter att skyldigheten b\u00f6rjat g\u00e4lla f\u00f6r dem<\/td>\n<td>Omkring 2029-10-06<\/td>\n<\/tr>\n<tr>\n<td>Underleverant\u00f6rer som i dag anv\u00e4nder FACeB2B<\/td>\n<td>\u00d6verg\u00e5ngsbest\u00e4mmelse 1 (DT 1.\u00aa)<\/td>\n<td>H\u00f6gst 24 m\u00e5nader fr\u00e5n att ordern tr\u00e4tt i kraft<\/td>\n<td>Omkring 2028-10-06<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Dessutom kr\u00e4ver femte till\u00e4ggsbest\u00e4mmelsen att den offentliga l\u00f6sningen ska vara tillg\u00e4nglig minst tv\u00e5 m\u00e5nader f\u00f6re den f\u00f6rsta faktiska till\u00e4mpningen.<\/p>\n<h2>Fakturans status och faktisk betalning<\/h2>\n<p>Den nyhet som f\u00e5r st\u00f6rst konsekvenser \u00e4r inte formatet, utan informationen efter utf\u00e4rdandet. Art. 10 i RD 238\/2026 kr\u00e4ver att fakturans <strong>kommersiella godk\u00e4nnande eller avvisande<\/strong> och dess datum rapporteras, liksom <strong>fullst\u00e4ndig faktisk betalning<\/strong> med det faktiska betalningsdatumet. Andra statusar, som delbetalning eller \u00f6verl\u00e5telse till tredje man, \u00e4r frivilliga. Fristen f\u00f6r rapportering \u00e4r kort: dekretet anger den i dagar r\u00e4knat fr\u00e5n att statusen intr\u00e4ffar, s\u00e5 rapporteringen m\u00e5ste byggas in i fl\u00f6det f\u00f6r in- och utbetalningar, inte i en manuell process vid m\u00e5nadsskiftet.<\/p>\n<p>Fakturorna kan utf\u00e4rdas via privata plattformar eller via AEAT:s offentliga l\u00f6sning, i n\u00e5gon av de syntaxer som art. 7 godtar enligt den europeiska standarden EN 16931: UBL, CII, EDIFACT eller Facturae. Den offentliga l\u00f6sningen anv\u00e4nder UBL som referenssyntax. F\u00f6renklade fakturor omfattas som huvudregel inte av skyldigheten (art. 4).<\/p>\n<h2>\u00d6verg\u00e5ngsperiod med PDF<\/h2>\n<p>Under de tolv m\u00e5nader som f\u00f6ljer p\u00e5 att skyldigheten b\u00f6rjat g\u00e4lla f\u00f6r gruppen \u00f6ver 8\u00a0000\u00a0000 \u20ac ska gruppens e-fakturor \u00e5tf\u00f6ljas av en l\u00e4sbar PDF-version, om inte mottagaren uttryckligen godtar att ta emot dem utan (\u00f6verg\u00e5ngsbest\u00e4mmelse 2).<\/p>\n<p>I industrins leveranskedjor i provinsen Alicante \u00e4r det vanligt att stora k\u00f6pare samexisterar med sm\u00e5 verkst\u00e4der och leverant\u00f6rer. Under flera \u00e5r kommer f\u00f6retag som omfattas och f\u00f6retag som inte omfattas att finnas sida vid sida, och alla beh\u00f6ver veta vad de ska kr\u00e4va av och erbjuda motparten.<\/p>\n<h2>Vad f\u00f6r\u00e4ndras f\u00f6r redovisningen och revisionen?<\/h2>\n<p>Ur revisorns perspektiv \u00e4r e-fakturan med statusar en k\u00e4lla till extern och strukturerad bevisning. Det f\u00e5r tre praktiska effekter:<\/p>\n<ol>\n<li><strong>F\u00f6rs\u00e4ljning och periodavgr\u00e4nsning.<\/strong> Datum f\u00f6r utf\u00e4rdande, godk\u00e4nnande och avvisande registreras utanf\u00f6r f\u00f6retaget. Skillnader mellan det som bokf\u00f6rts och det som rapporterats blir tydligare, b\u00e5de f\u00f6r revisorn och f\u00f6r myndigheterna.<\/li>\n<li><strong>Genomsnittlig betalningstid.<\/strong> Rapporteringen av faktisk betalning g\u00f6r det m\u00f6jligt att sp\u00e5ra efterlevnaden av betalningsfristerna i lag 3\/2004 om bek\u00e4mpande av sena betalningar, som dekretet sj\u00e4lvt h\u00e4nvisar till. Noterna till \u00e5rsbokslutet ska redan i dag upplysa om den genomsnittliga betalningstiden till leverant\u00f6rer enligt resolution fr\u00e5n Spaniens institut f\u00f6r redovisning och revision (ICAC) av den 2016-01-29; uppgiften i noterna och uppgiften fr\u00e5n systemet b\u00f6r st\u00e4mma \u00f6verens.<\/li>\n<li><strong>Intern kontroll.<\/strong> Vem som godk\u00e4nner eller avvisar fakturor, och n\u00e4r, blir ett beslut med skattem\u00e4ssiga och informationsm\u00e4ssiga f\u00f6ljder. Det beh\u00f6vs ansvariga, attestrutiner och regelbundna avst\u00e4mningar mellan faktureringssystemet och bokf\u00f6ringen.<\/li>\n<\/ol>\n<p>Om ditt f\u00f6retag beh\u00f6ver se \u00f6ver dessa fl\u00f6den \u00e4r utformning av <a href=\"\/sv\/tjanster\/foretagsstrategi\/\">kontrollsystem och f\u00f6retagsstrategi<\/a> och st\u00f6d vid <a href=\"\/sv\/tjanster\/upprattande-arsbokslut\/\">uppr\u00e4ttande av \u00e5rsbokslutet och noterna<\/a> bra utg\u00e5ngspunkter. Och om du verkar i provinsen kan du l\u00e4sa om hur vi arbetar som <a href=\"\/sv\/revisorer-alicante\/\">revisorer i Alicante<\/a>.<\/p>\n<h2>E-faktura och VERI*FACTU: tv\u00e5 olika skyldigheter<\/h2>\n<p>E-fakturan mellan f\u00f6retag ska inte f\u00f6rv\u00e4xlas med kraven p\u00e5 datoriserade faktureringssystem i kungligt dekret 1007\/2023 (VERI*FACTU, spanska skatteverkets system f\u00f6r verifierbar fakturering). Det \u00e4r olika regelverk med olika tidplaner, \u00e4ven om finansdepartementet har aviserat att det vill samordna dem. Vi f\u00f6rklarar det i <a href=\"\/sv\/blog\/verifactu-2027-datum-skyldighet\/\">datumen f\u00f6r VERI*FACTU och det aviserade uppskovet<\/a>.<\/p>\n<h2>Vanliga fr\u00e5gor<\/h2>\n<h3>M\u00e4ts min oms\u00e4ttning utifr\u00e5n 2025 eller 2026?<\/h3>\n<p>Dekretet h\u00e4nvisar till oms\u00e4ttningen under \u201dn\u00e4rmast f\u00f6reg\u00e5ende kalender\u00e5r\u201d, utan att den granskade texten preciserar vilket datum som g\u00e4ller f\u00f6r respektive grupp. Tills AEAT klarg\u00f6r detta \u00e4r det klokt att g\u00e5 igenom oms\u00e4ttningen f\u00f6r 2025 och bevaka prognosen f\u00f6r 2026, s\u00e4rskilt om ditt f\u00f6retag ligger n\u00e4ra 8\u00a0000\u00a0000 \u20ac.<\/p>\n<h3>R\u00e4cker det att skicka fakturan som PDF?<\/h3>\n<p>Inte som obligatorisk e-faktura. PDF-filen \u00e5tf\u00f6ljer bara den strukturerade fakturan under \u00f6verg\u00e5ngsperioden f\u00f6r gruppen \u00f6ver 8\u00a0000\u00a0000 \u20ac, och mottagaren kan avst\u00e5 fr\u00e5n den.<\/p>\n<h3>Vad g\u00e4ller f\u00f6r egenf\u00f6retagare?<\/h3>\n<p>Egenf\u00f6retagare och enheter med inkomstf\u00f6rdelning med h\u00f6gst 8\u00a0000\u00a0000 \u20ac h\u00f6r till gruppen med 24 m\u00e5nader. Dessutom b\u00f6rjar skyldigheten att rapportera fakturans status g\u00e4lla f\u00f6r dem tolv m\u00e5nader senare och \u00e4r till dess frivillig.<\/p>\n<h3>G\u00e4ller det fakturor till konsumenter?<\/h3>\n<p>Nej. Skyldigheten g\u00e4ller n\u00e4r mottagaren \u00e4r n\u00e4ringsidkare eller yrkesut\u00f6vare med s\u00e4te, fast driftst\u00e4lle eller hemvist i Spanien. F\u00f6renklade fakturor omfattas som huvudregel inte.<\/p>\n<h2>Officiella k\u00e4llor<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 238\/2026 av den 25 mars (BOE nr 79, 2026-03-31)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\" target=\"_blank\" rel=\"noopener\">Ministerorder HAC\/1028\/2026 av den 2 oktober om den offentliga e-faktural\u00f6sningen (BOE nr 247, 2026-10-05)<\/a><\/li>\n<li><a href=\"https:\/\/www.hacienda.gob.es\/sgt\/gabsehacienda\/nota-informativa-verifactu.pdf\" target=\"_blank\" rel=\"noopener\">Spanska finansdepartementet, pressmeddelande av den 2026-10-05<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">ICAC:s resolution av den 2016-01-29 om genomsnittlig betalningstid till leverant\u00f6rer (BOE-A-2016-1112)<\/a><\/li>\n<\/ul>\n<p>Vill du se \u00f6ver hur e-fakturan p\u00e5verkar dina faktureringsprocesser, din interna kontroll eller upplysningarna i dina noter? <a href=\"\/sv\/kontakt\/\">Kontakta v\u00e5rt team<\/a> s\u00e5 analyserar vi ditt fall.<\/p>\n<p class=\"ca-note\">Artikeln har tagits fram av Controlaudits tekniska team. Uppdaterad 2026-10-08. Inneh\u00e5llet \u00e4r endast informativt och ers\u00e4tter inte professionell r\u00e5dgivning i ditt specifika fall.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sedan 2026-10-06 l\u00f6per fristerna f\u00f6r e-faktura mellan f\u00f6retag i Spanien: 12 m\u00e5nader f\u00f6r den som har en oms\u00e4ttning \u00f6ver 8\u00a0000\u00a0000 \u20ac och 24 m\u00e5nader f\u00f6r \u00f6vriga. Vi g\u00e5r igenom grupperna, de prelimin\u00e4ra datumen, fakturans statusar och effekterna p\u00e5 redovisningen och revisionen.<\/p>\n","protected":false},"author":1,"featured_media":779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Obligatorisk e-faktura B2B: tidsfrister fr\u00e5n 2026-10-06","ca_meta_desc":"E-faktura B2B i Spanien: ordern HAC\/1028\/2026 startar fristerna i RD 238\/2026 \u2013 12 m\u00e5nader \u00f6ver 8 milj. euro i oms\u00e4ttning, 24 f\u00f6r \u00f6vriga. 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