{"id":14281,"date":"2025-10-08T18:10:00","date_gmt":"2025-10-08T16:10:00","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14281"},"modified":"2025-10-15T12:53:27","modified_gmt":"2025-10-15T10:53:27","slug":"verifactu-i-les-factures-manuals-el-que-hisenda-ha-aclarit","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/verifactu-i-les-factures-manuals-el-que-hisenda-ha-aclarit\/","title":{"rendered":"Verifactu i les factures manuals: el que Hisenda ha aclarit"},"content":{"rendered":"<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria ha aclarit en una recent consulta vinculant com han d&#8217;aplicar-se les noves obligacions del Reial decret 1007\/2023 als sistemes de facturaci\u00f3 d&#8217;empreses i professionals. Usa fulls de c\u00e0lcul, programes de text o factures manuscrites? L&#8217;AEAT ha precisat quan aquests mitjans entren o no dins del nou marc Verifactu.<\/p>\n<hr \/>\n<p>En els \u00faltims mesos s&#8217;ha parlat molt del <strong>nou sistema Verifactu<\/strong>, el model amb el qual Hisenda busca garantir la integritat i tra\u00e7abilitat de les factures emeses per empresaris i professionals. No obstant aix\u00f2, fins ara quedaven molts dubtes sobre la seva aplicaci\u00f3 pr\u00e0ctica, especialment en casos on les factures no es generen amb un programa de gesti\u00f3 espec\u00edfic.<\/p>\n<p>La Direcci\u00f3 General de Tributs (DGT) ha resolt recentment una consulta (V0058-25, de 3 de febrer de 2025) que resol diverses q\u00fcestions importants.<\/p>\n<p><strong>1. Quines empreses estan afectades<\/strong><\/p>\n<p>En primer lloc, la DGT recorda que totes les societats mercantils i els aut\u00f2noms que desenvolupin activitats econ\u00f2miques tenen la condici\u00f3 d&#8217;empresaris a l&#8217;efecte de l&#8217;IVA, i per tant estan subjectes a les obligacions de facturaci\u00f3. Ara b\u00e9, nom\u00e9s estaran obligats a complir amb el nou Reglament Verifactu aquells que emetin factures mitjan\u00e7ant sistemes inform\u00e0tics o electr\u00f2nics.<\/p>\n<p>Aix\u00f2 significa que, <strong>si una empresa emet les seves factures a m\u00e0<\/strong>, amb paper en blanc o preimpr\u00e8s, o fins i tot amb m\u00e0quina d&#8217;escriure, no est\u00e0 obligada a adaptar-se al Reial decret 1007\/2023. En canvi, si s&#8217;utilitzen programes inform\u00e0tics, fulls de c\u00e0lcul o processadors de text, s\u00ed que pot entendre&#8217;s que existeix un &#8220;sistema inform\u00e0tic de facturaci\u00f3&#8221;, i per tant ser\u00e0 necessari complir amb les exig\u00e8ncies del reglament.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong> Usar Excel o Word per a facturar pot considerar-se \u00fas d&#8217;un sistema inform\u00e0tic, encara que sembli un m\u00e8tode manual. Conv\u00e9 revisar aquest punt abans que finalitzi l&#8217;any 2025.<\/li>\n<\/ul>\n<p><strong>2. Acc\u00e9s d&#8217;Hisenda als registres de facturaci\u00f3<\/strong><\/p>\n<p>Un altre dels dubtes era si l&#8217;Ag\u00e8ncia Tribut\u00e0ria podria accedir directament i en remot als registres de facturaci\u00f3. La resposta \u00e9s que s\u00ed, per\u00f2 amb matisos: nom\u00e9s podr\u00e0 fer-ho quan es tracti de sistemes inform\u00e0tics subjectes al reglament, i sempre sota els l\u00edmits de la Llei General Tribut\u00e0ria. A m\u00e9s, el sistema ha de permetre que la informaci\u00f3 fiscal estigui separada de les dades confidencials no tribut\u00e0ries, garantint aix\u00ed la protecci\u00f3 de la informaci\u00f3 empresarial i personal.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong> L&#8217;AEAT pot requerir una c\u00f2pia dels registres o personar-se per a verificar el sistema. Si s&#8217;utilitza un programari adaptat al model Verifactu, aquest acc\u00e9s ja queda cobert de manera autom\u00e0tica.<\/li>\n<\/ul>\n<p><strong>3. Sistemes VERI*FACTU i signatura electr\u00f2nica<\/strong><\/p>\n<p>Els sistemes VERI*FACTU s\u00f3n aquells que envien de manera autom\u00e0tica i cont\u00ednua a l&#8217;AEAT tots els registres de facturaci\u00f3. Aquests sistemes no necessiten signar electr\u00f2nicament cada factura, ja que generen una &#8220;empremta digital&#8221; o <em>hash<\/em> que garanteix la seva autenticitat.<\/p>\n<p>Per contra, els qui no usin Verifactu hauran de mantenir els seus sistemes signant electr\u00f2nicament els registres de facturaci\u00f3 conforme a l&#8217;article 12 del reglament.<\/p>\n<ul>\n<li><strong>Atenci\u00f3. <\/strong>La signatura electr\u00f2nica \u00e9s obligat\u00f2ria nom\u00e9s per als registres de facturaci\u00f3, no per a les factures emeses.<\/li>\n<\/ul>\n<p>Volem recordar finalment, que l&#8217;article 201 bis de la Llei General Tribut\u00e0ria qualifica d&#8217;<strong>infracci\u00f3 greu<\/strong> l&#8217;\u00fas, tinen\u00e7a o comercialitzaci\u00f3 de sistemes inform\u00e0tics que permetin alterar registres, portar comptabilitats paral\u00b7leles o no garantir la integritat de les dades. Les multes poden ser elevades, tant per a fabricants com per a usuaris.<\/p>\n<p>Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria ha aclarit en una recent consulta vinculant com han d&#8217;aplicar-se les noves obligacions del Reial decret 1007\/2023 als sistemes de facturaci\u00f3 d&#8217;empreses i professionals. Usa fulls de c\u00e0lcul, programes de text o factures manuscrites? L&#8217;AEAT ha precisat quan aquests mitjans entren o no dins del nou marc Verifactu. En els \u00faltims mesos s&#8217;ha [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":14278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-14281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracions"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Verifactu i les factures manuals: el que Hisenda ha aclarit | RM Assessors<\/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.rm-assessors.cat\/en\/verifactu-i-les-factures-manuals-el-que-hisenda-ha-aclarit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Verifactu i les factures manuals: el que Hisenda ha aclarit | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"L&#8217;Ag\u00e8ncia Tribut\u00e0ria ha aclarit en una recent consulta vinculant com han d&#8217;aplicar-se les noves obligacions del Reial decret 1007\/2023 als sistemes de facturaci\u00f3 d&#8217;empreses i professionals. Usa fulls de c\u00e0lcul, programes de text o factures manuscrites? L&#8217;AEAT ha precisat quan aquests mitjans entren o no dins del nou marc Verifactu. 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