{"id":1659,"date":"2026-03-31T11:00:00","date_gmt":"2026-03-31T09:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1659"},"modified":"2026-10-14T13:10:18","modified_gmt":"2026-10-14T11:10:18","slug":"forordning-e-faktura-b2b-antagen","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/sv\/blog\/forordning-e-faktura-b2b-antagen\/","title":{"rendered":"F\u00f6rordningen om e-faktura mellan f\u00f6retag \u00e4r antagen: vad som \u00e4ndras och vad som \u00e5terst\u00e5r"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">I korthet<\/b>Spaniens officiella kung\u00f6relseblad (BOE) publicerade den 31 mars 2026 kungligt dekret 238\/2026 av den 25 mars, som utvecklar den obligatoriska e-fakturan mellan n\u00e4ringsidkare och yrkesut\u00f6vare enligt lag 18\/2022 (Crea y Crece). Dekretet tr\u00e4der i kraft efter tjugo dagar, men skyldigheten b\u00f6rjar inte g\u00e4lla f\u00f6rr\u00e4n 12 m\u00e5nader efter en ministeriell order f\u00f6r dem som har en transaktionsvolym \u00f6ver 8\u00a0000\u00a0000\u00a0\u20ac, och 24 m\u00e5nader efter f\u00f6r \u00f6vriga. Ordern publicerades i BOE den 5 oktober 2026 (Orden HAC\/1028\/2026) och tidsfristerna b\u00f6rjade l\u00f6pa den 6 oktober 2026.<\/div>\n<h2>Vad som har antagits<\/h2>\n<p><strong>Kungligt dekret 238\/2026 av den 25 mars om utveckling av systemet f\u00f6r obligatorisk e-fakturering mellan n\u00e4ringsidkare och yrkesut\u00f6vare<\/strong>, publicerat i BOE nr 79 den 31 mars 2026 (BOE-A-2026-7295), fullg\u00f6r uppdraget i art. 12 i lag 18\/2022 om bildande och tillv\u00e4xt av f\u00f6retag. Enligt fj\u00e4rde slutbest\u00e4mmelsen tr\u00e4der det i kraft tjugo dagar efter publiceringen, det vill s\u00e4ga den 20 april 2026.<\/p>\n<p>Samma best\u00e4mmelse skjuter dock upp den faktiska till\u00e4mpningen och r\u00e4knar den fr\u00e5n ikrafttr\u00e4dandet av en ministeriell order fr\u00e5n finansministeriet.<\/p>\n<h2>Tidsfristerna: allt beror p\u00e5 den ministeriella ordern<\/h2>\n<table>\n<thead>\n<tr>\n<th>Vem<\/th>\n<th>Kriterium<\/th>\n<th>Faktisk till\u00e4mpning<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>St\u00f6rre n\u00e4ringsidkare och yrkesut\u00f6vare<\/td>\n<td>Transaktionsvolym (art. 121 i spanska merv\u00e4rdesskattelagen, lag 37\/1992) \u00f6ver 8\u00a0000\u00a0000\u00a0\u20ac under n\u00e4rmast f\u00f6reg\u00e5ende kalender\u00e5r<\/td>\n<td>12 m\u00e5nader efter att den ministeriella ordern har tr\u00e4tt i kraft<\/td>\n<\/tr>\n<tr>\n<td>\u00d6vriga n\u00e4ringsidkare och yrkesut\u00f6vare<\/td>\n<td>Transaktionsvolym p\u00e5 h\u00f6gst 8\u00a0000\u00a0000\u00a0\u20ac<\/td>\n<td>24 m\u00e5nader efter att den ministeriella ordern har tr\u00e4tt i kraft<\/td>\n<\/tr>\n<tr>\n<td>Fysiska personer och enheter med inkomstf\u00f6rdelning (entidades en atribuci\u00f3n de rentas) p\u00e5 h\u00f6gst 8\u00a0000\u00a0000\u00a0\u20ac<\/td>\n<td>Rapportering av fakturans status (tredje \u00f6verg\u00e5ngsbest\u00e4mmelsen)<\/td>\n<td>Frivillig till 12 m\u00e5nader efter att skyldigheten b\u00f6rjar g\u00e4lla f\u00f6r dem<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>En viktig nyans: gr\u00e4nsen m\u00e4ts utifr\u00e5n <strong>transaktionsvolymen f\u00f6r merv\u00e4rdesskatt<\/strong>, inte utifr\u00e5n nettooms\u00e4ttningen i \u00e5rsbokslutet. De tv\u00e5 storheterna sammanfaller inte alltid.<\/p>\n<h2>Vad som \u00e4ndras<\/h2>\n<ul>\n<li><strong>Strukturerat format.<\/strong> Fakturan ska vara ett meddelande enligt den europeiska standarden EN 16931, i n\u00e5gon av dessa syntaxer: UBL, CII, EDIFACT eller Facturae (art. 7). En pdf \u00e4r inte en e-faktura i detta sammanhang.<\/li>\n<li><strong>Privata plattformar eller offentlig l\u00f6sning.<\/strong> Fakturorna kan utv\u00e4xlas via privata plattformar, som ska kunna konvertera mellan format, eller via den offentliga l\u00f6sning som spanska skatteverket (AEAT) ska f\u00f6rvalta.<\/li>\n<li><strong>Fakturans status.<\/strong> Art. 10 kr\u00e4ver att kommersiellt godk\u00e4nnande eller avvisande och datum f\u00f6r detta rapporteras, liksom fullst\u00e4ndig betalning och betalningsdatum, inom ett f\u00e5tal dagar efter att de intr\u00e4ffar. Delbetalningar, delvis godk\u00e4nnande eller \u00f6verl\u00e5telse till tredje part \u00e4r frivilliga statusuppgifter.<\/li>\n<li><strong>Undantag.<\/strong> F\u00f6renklade fakturor omfattas som huvudregel inte (art. 4), och vissa transaktioner kan undantas tillf\u00e4lligt eller permanent.<\/li>\n<li><strong>\u00d6verg\u00e5ng.<\/strong> Under 12 m\u00e5nader ska fakturor fr\u00e5n gruppen med mer \u00e4n 8\u00a0000\u00a0000\u00a0\u20ac \u00e5tf\u00f6ljas av en l\u00e4sbar pdf, om inte mottagaren uttryckligen godtar att ta emot dem utan (andra \u00f6verg\u00e5ngsbest\u00e4mmelsen). Underleverant\u00f6rer som i dag anv\u00e4nder FACeB2B har 24 m\u00e5nader p\u00e5 sig att anpassa sig (f\u00f6rsta \u00f6verg\u00e5ngsbest\u00e4mmelsen).<\/li>\n<\/ul>\n<h2>Den ministeriella till\u00e4mpningsordern<\/h2>\n<p>Det som \u00e5terstod var den <strong>ministeriella order<\/strong> som avses i tredje slutbest\u00e4mmelsen och som bland annat reglerar de tekniska delarna av den offentliga l\u00f6sningen, autentisering och ombud, tj\u00e4nsten f\u00f6r betalningsrapportering, anv\u00e4ndningen av UBL-syntaxen, unik kodning av fakturor och kommunikationen mellan den offentliga l\u00f6sningen och de privata plattformarna. Den publicerades som Orden HAC\/1028\/2026 (BOE 2026-10-05) och tr\u00e4dde i kraft den 6 oktober 2026, och det \u00e4r fr\u00e5n det datumet som tidsfristerna p\u00e5 12 och 24 m\u00e5nader r\u00e4knas. Femte till\u00e4ggsbest\u00e4mmelsen kr\u00e4ver dessutom att den offentliga l\u00f6sningen ska finnas tillg\u00e4nglig minst tv\u00e5 m\u00e5nader f\u00f6re den f\u00f6rsta faktiska till\u00e4mpningen.<\/p>\n<h2>Det h\u00e4r b\u00f6r du g\u00f6ra redan nu<\/h2>\n<ol>\n<li><strong>Ber\u00e4kna transaktionsvolymen<\/strong> f\u00f6r 2025 f\u00f6r att se vilken grupp ditt f\u00f6retag sannolikt kommer att tillh\u00f6ra.<\/li>\n<li><strong>Fr\u00e5ga din programvaruleverant\u00f6r<\/strong> om deras plan f\u00f6r anpassning till formaten och till statusrapporteringen.<\/li>\n<li><strong>Se \u00f6ver fl\u00f6det f\u00f6r godk\u00e4nnande, avvisande och betalning<\/strong> av mottagna fakturor: det kommer att f\u00e5 verkan som information gentemot myndigheterna.<\/li>\n<li><strong>St\u00e4m av fakturering mot bokf\u00f6ring<\/strong>, s\u00e4rskilt den genomsnittliga betalningstiden till leverant\u00f6rer som anges i noterna till \u00e5rsbokslutet.<\/li>\n<\/ol>\n<p>F\u00f6r revisorn blir e-fakturan med statusuppgifter externt bevis om f\u00f6rs\u00e4ljning, periodavgr\u00e4nsning och betalningar. F\u00f6r att se \u00f6ver dessa processer kan du ta hj\u00e4lp av v\u00e5rt team f\u00f6r <a href=\"\/sv\/tjanster\/foretagsstrategi\/\">f\u00f6retagsstrategi och intern kontroll<\/a>, f\u00f6r <a href=\"\/sv\/tjanster\/upprattande-arsbokslut\/\">uppr\u00e4ttande av \u00e5rsbokslut<\/a> eller f\u00f6r <a href=\"\/sv\/tjanster\/revision-arsbokslut\/\">revision av \u00e5rsbokslut<\/a> hos v\u00e5ra <a href=\"\/sv\/revisorer-alicante\/\">revisorer i Alicante<\/a>.<\/p>\n<h2>Vanliga fr\u00e5gor<\/h2>\n<h3>Fr\u00e5n n\u00e4r m\u00e5ste jag utf\u00e4rda e-fakturor till andra f\u00f6retag?<\/h3>\n<p>Tidsfristerna r\u00e4knas fr\u00e5n den 6 oktober 2026, d\u00e5 Orden HAC\/1028\/2026 tr\u00e4dde i kraft: 12 m\u00e5nader om din transaktionsvolym \u00f6verstiger 8\u00a0000\u00a0000\u00a0\u20ac och 24 m\u00e5nader f\u00f6r \u00f6vriga. Vi f\u00f6rklarar det i <a href=\"\/sv\/blog\/obligatorisk-e-faktura-mellan-foretag-tidsfrister\/\">tidsfristerna f\u00f6r obligatorisk e-faktura<\/a>.<\/p>\n<h3>Ber\u00f6rs fakturor till konsumenter?<\/h3>\n<p>Nej. Skyldigheten avser transaktioner mellan n\u00e4ringsidkare och yrkesut\u00f6vare. F\u00f6renklade fakturor \u00e4r som huvudregel undantagna.<\/p>\n<h3>\u00c4r det samma sak som VERI*FACTU?<\/h3>\n<p>Nej. VERI*FACTU (spanska skatteverkets system f\u00f6r verifierbar fakturering) reglerar faktureringssystemen (kungligt dekret 1007\/2023) och har en egen tidsplan, \u00e4ven om b\u00e5da skyldigheterna p\u00e5verkar samma programvara.<\/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, 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\">Lag 18\/2022 av den 28 september om bildande och tillv\u00e4xt av f\u00f6retag (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"noopener\">Spanska skatteverkets e-tj\u00e4nsteportal<\/a><\/li>\n<\/ul>\n<p>Om du vill f\u00f6rbereda ditt f\u00f6retag f\u00f6r e-fakturan och se \u00f6ver hur den p\u00e5verkar den interna kontrollen och \u00e5rsbokslutet, <a href=\"\/sv\/kontakt\/\">kontakta v\u00e5rt team<\/a>.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Uppdatering per 2026-10-08<\/b>Den ministeriella ordern har nu publicerats: det \u00e4r Orden HAC\/1028\/2026 av den 2 oktober om den offentliga l\u00f6sningen f\u00f6r e-fakturering (BOE nr 247, 2026-10-05, BOE-A-2026-20587). Den tr\u00e4dde i kraft den 6 oktober 2026, och fr\u00e5n det datumet r\u00e4knas tidsfristerna p\u00e5 12 och 24 m\u00e5nader i kungligt dekret 238\/2026. Vi f\u00f6rklarar de v\u00e4gledande datumen i <a href=\"\/sv\/blog\/obligatorisk-e-faktura-mellan-foretag-tidsfrister\/\">v\u00e5r artikel om tidsfristerna f\u00f6r obligatorisk e-faktura<\/a>.<\/div>\n<p class=\"ca-note\">Artikeln har tagits fram av Controlaudits tekniska team. Publicerad 2026-03-31. Granskad 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>Spaniens officiella kung\u00f6relseblad (BOE) publicerade den 31 mars 2026 kungligt dekret 238\/2026, som utvecklar den obligatoriska e-fakturan mellan n\u00e4ringsidkare och yrkesut\u00f6vare. Skyldigheten b\u00f6rjar g\u00e4lla 12 m\u00e5nader efter den ministeriella till\u00e4mpningsordern f\u00f6r den som har en transaktionsvolym \u00f6ver 8\u00a0000\u00a0000\u00a0\u20ac och 24 m\u00e5nader efter f\u00f6r \u00f6vriga; ordern publicerades den 5 oktober 2026. Vi f\u00f6rklarar vad som \u00e4ndras.<\/p>\n","protected":false},"author":1,"featured_media":422,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Nyhet (mars 2026): f\u00f6rordningen om e-faktura antagen","ca_meta_desc":"Kungligt dekret 238\/2026 reglerar e-faktura mellan f\u00f6retag: 12 eller 24 m\u00e5nader fr\u00e5n Orden HAC\/1028\/2026, i kraft 2026-10-06. Format och vad du ska g\u00f6ra.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[152],"tags":[],"class_list":["post-1659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-redovisning-digital-fakturering"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>F\u00f6rordningen om e-faktura mellan f\u00f6retag \u00e4r antagen: vad som \u00e4ndras och vad som \u00e5terst\u00e5r - 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\/sv\/blog\/forordning-e-faktura-b2b-antagen\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"F\u00f6rordningen om e-faktura mellan f\u00f6retag \u00e4r antagen: vad som \u00e4ndras och vad som \u00e5terst\u00e5r - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Spaniens officiella kung\u00f6relseblad (BOE) publicerade den 31 mars 2026 kungligt dekret 238\/2026, som utvecklar den obligatoriska e-fakturan mellan n\u00e4ringsidkare och yrkesut\u00f6vare. 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