{"id":15304,"date":"2026-10-07T12:42:20","date_gmt":"2026-10-07T10:42:20","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=15304"},"modified":"2026-10-07T12:42:20","modified_gmt":"2026-10-07T10:42:20","slug":"verifactu-sajorna-fins-a-2028-que-implica-per-a-empreses-i-autonoms","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/verifactu-sajorna-fins-a-2028-que-implica-per-a-empreses-i-autonoms\/","title":{"rendered":"Verifactu s\u2019ajorna fins a 2028: qu\u00e8 implica per a empreses i aut\u00f2noms?"},"content":{"rendered":"<h5>L\u2019entrada en vigor definitiva de Verifactu es torna a ajornar. El sistema de verificaci\u00f3 i tra\u00e7abilitat de les factures no ser\u00e0 obligatori fins a l\u2019octubre de 2028, coincidint amb el desplegament de la factura electr\u00f2nica obligat\u00f2ria.<\/h5>\n<p>&nbsp;<\/p>\n<p>El calendari d\u2019implantaci\u00f3 de Verifactu torna a canviar. L\u2019Ag\u00e8ncia Tribut\u00e0ria ha comunicat un nou ajornament de la seva entrada en vigor definitiva, que queda fixada per a l\u2019octubre de 2028.<\/p>\n<p>La decisi\u00f3 afecta empreses, aut\u00f2noms i professionals que estaven preparant els seus sistemes de facturaci\u00f3 per adaptar-los als nous requisits.<\/p>\n<h3>Qu\u00e8 \u00e9s Verifactu?<\/h3>\n<p><span style=\"font-size: 16px;\">Verifactu \u00e9s el sistema impulsat per l\u2019Ag\u00e8ncia Tribut\u00e0ria per refor\u00e7ar la integritat, la tra\u00e7abilitat i la seguretat dels registres de facturaci\u00f3.<\/span><\/p>\n<p>La normativa estableix una s\u00e8rie de requisits que hauran de complir els sistemes inform\u00e0tics utilitzats per emetre factures, amb l\u2019objectiu d\u2019evitar la manipulaci\u00f3 dels registres i avan\u00e7ar cap a una gesti\u00f3 m\u00e9s digital de les obligacions fiscals.<\/p>\n<p>Aix\u00f2 significa que les empreses i els aut\u00f2noms hauran d\u2019utilitzar sistemes de facturaci\u00f3 adaptats a aquests requisits.<\/p>\n<h3>Verifactu i factura electr\u00f2nica no s\u00f3n el mateix<\/h3>\n<p>Tot i que sovint es presenten conjuntament, Verifactu i la factura electr\u00f2nica obligat\u00f2ria s\u00f3n mesures diferents.<\/p>\n<p>Verifactu se centra en els requisits que han de complir els sistemes inform\u00e0tics de facturaci\u00f3 i en la garantia de la integritat dels registres.<\/p>\n<p>La factura electr\u00f2nica obligat\u00f2ria, en canvi, est\u00e0 relacionada amb la generaci\u00f3, emissi\u00f3 i recepci\u00f3 de factures en format electr\u00f2nic entre empreses i professionals.<\/p>\n<p>Els dos processos, per\u00f2, formen part d\u2019una mateixa transformaci\u00f3 cap a una fiscalitat i una gesti\u00f3 empresarial m\u00e9s digitalitzades.<\/p>\n<h3>Qu\u00e8 implica el nou ajornament?<\/h3>\n<p>El principal efecte per a empreses i aut\u00f2noms \u00e9s que disposen de m\u00e9s temps per adaptar-se.<\/p>\n<p>Aquest marge addicional es pot aprofitar per revisar el sistema de facturaci\u00f3 actual, consultar amb el prove\u00efdor del programa si est\u00e0 preparat per als nous requisits i planificar els canvis necessaris.<\/p>\n<p>Tamb\u00e9 permet coordinar aquesta adaptaci\u00f3 amb la futura implantaci\u00f3 de la factura electr\u00f2nica i evitar haver de modificar els sistemes de facturaci\u00f3 diverses vegades en un per\u00edode curt.<\/p>\n<p>Per tant, encara que la nova data ofereixi m\u00e9s temps, no \u00e9s recomanable esperar fins a l\u2019\u00faltim moment.<\/p>\n<h3>Un proc\u00e9s de digitalitzaci\u00f3 que continuar\u00e0 avan\u00e7ant<\/h3>\n<p>L\u2019ajornament de Verifactu no significa que la digitalitzaci\u00f3 de la facturaci\u00f3 s\u2019aturi. Al contrari, la tend\u00e8ncia \u00e9s avan\u00e7ar cap a sistemes cada vegada m\u00e9s automatitzats i connectats amb les administracions tribut\u00e0ries.<\/p>\n<p>A m\u00e9s, aquest proc\u00e9s tamb\u00e9 s\u2019emmarca en els canvis que s\u2019estan impulsant a escala europea per avan\u00e7ar cap a un model d\u2019informaci\u00f3 fiscal digital m\u00e9s harmonitzat.<\/p>\n<p>La coordinaci\u00f3 dels diferents calendaris busca facilitar una transici\u00f3 m\u00e9s ordenada, reduir costos i evitar duplicitats en l\u2019adaptaci\u00f3 dels sistemes de facturaci\u00f3.<\/p>\n<h3>Qu\u00e8 poden fer ara les empreses i els aut\u00f2noms?<\/h3>\n<p>Tot i disposar de m\u00e9s temps, \u00e9s un bon moment per comen\u00e7ar a preparar-se:<\/p>\n<ul>\n<li>Revisar el sistema de facturaci\u00f3 actual.<\/li>\n<li>Comprovar si el programa est\u00e0 preparat per als futurs requisits.<\/li>\n<li>Consultar amb el prove\u00efdor les actualitzacions previstes.<\/li>\n<li>Revisar els processos interns d\u2019emissi\u00f3 i recepci\u00f3 de factures.<\/li>\n<li>Planificar l\u2019adaptaci\u00f3 a Verifactu i a la factura electr\u00f2nica de manera conjunta.<\/li>\n<\/ul>\n<p>En definitiva, Verifactu s\u2019ajorna fins a l\u2019octubre de 2028, per\u00f2 la transformaci\u00f3 digital de la facturaci\u00f3 continua. Comptar amb temps per preparar els canvis permetr\u00e0 a empreses i aut\u00f2noms afrontar la nova normativa amb m\u00e9s garanties i evitar adaptacions d\u2019\u00faltima hora.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-14462\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/pexels-photo-4965003-1768377649_1768382237image-1-300x167.jpeg\" alt=\"\" width=\"300\" height=\"167\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/pexels-photo-4965003-1768377649_1768382237image-1-300x167.jpeg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/pexels-photo-4965003-1768377649_1768382237image-1-768x427.jpeg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/pexels-photo-4965003-1768377649_1768382237image-1-600x333.jpeg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/pexels-photo-4965003-1768377649_1768382237image-1.jpeg 810w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><em>A RM Assessors t\u2019ajudem a entendre com aquests canvis poden afectar el teu negoci i a preparar-te per a les noves obligacions de facturaci\u00f3.<\/em><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019entrada en vigor definitiva de Verifactu es torna a ajornar. El sistema de verificaci\u00f3 i tra\u00e7abilitat de les factures no ser\u00e0 obligatori fins a l\u2019octubre de 2028, coincidint amb el desplegament de la factura electr\u00f2nica obligat\u00f2ria. &nbsp; El calendari d\u2019implantaci\u00f3 de Verifactu torna a canviar. L\u2019Ag\u00e8ncia Tribut\u00e0ria ha comunicat un nou ajornament de la seva [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":13641,"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":""}},"footnotes":""},"categories":[21,16],"tags":[3237,3180,3535],"class_list":["post-15304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-ajornament-verifactu","tag-que-es-verifactu","tag-varifactu-facturacio-electronica"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Verifactu s\u2019ajorna fins a 2028: qu\u00e8 implica per a empreses i aut\u00f2noms? | 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-sajorna-fins-a-2028-que-implica-per-a-empreses-i-autonoms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Verifactu s\u2019ajorna fins a 2028: qu\u00e8 implica per a empreses i aut\u00f2noms? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"L\u2019entrada en vigor definitiva de Verifactu es torna a ajornar. 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