{"id":13063,"date":"2024-11-08T19:16:36","date_gmt":"2024-11-08T18:16:36","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13063"},"modified":"2024-11-18T10:25:54","modified_gmt":"2024-11-18T09:25:54","slug":"publicada-l-ordre-ministerial-per-la-qual-es-regulen-els-sistemes-informatics-de-facturacio-d-empresaris-i-professionals-i-veri-factu","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/publicada-l-ordre-ministerial-per-la-qual-es-regulen-els-sistemes-informatics-de-facturacio-d-empresaris-i-professionals-i-veri-factu\/","title":{"rendered":"S’ha regulat els sistemes inform\u00e0tics de facturaci\u00f3 d’empresaris i professionals i VERI*FACTU"},"content":{"rendered":"
El 28 d’octubre s’ha publicat una ordre ministerial L’Ordre HAC7\/1177\/2024, de 17 d’octubre<\/em><\/span>,<\/a> que suposa l’inici del c\u00f2mput del termini m\u00e0xim de nou mesos en qu\u00e8 els fabricants i comercialitzadors de sistemes de facturaci\u00f3 per a empresaris i professionals han de comercialitzar productes adaptats a la normativa. En aquesta disposici\u00f3 es concreten i detallen els aspectes i continguts de car\u00e0cter t\u00e8cnic del disseny dels programes de facturaci\u00f3, aix\u00ed com els formats de remissi\u00f3 de la informaci\u00f3 a la seu electr\u00f2nica de l’AEAT (Sistema Veri*Factu).<\/h5>\n
\n

Destaquem el seg\u00fcent:<\/p>\n

Obligaci\u00f3 de subministrar informaci\u00f3 immediata a l’Ag\u00e8ncia Tributaria (SII) i sistema Veri*Factu<\/h3>\n

Aquelles empreses que el volum d’operacions hagu\u00e9s excedit durant l’any natural immediat anterior de 6.010.121,04 euros venen obligats a subministrar informaci\u00f3 immediata de la seva facturaci\u00f3 a l’Ag\u00e8ncia Tribut\u00e0ria i per fer-ho han d’utilitzar un sistema inform\u00e0tic homologat. El sistema Veri*Factu compleix aquest requisit.<\/span><\/p>\n

Les empreses que no arribin a aquest volum d’operacions el podran utilitzar volunt\u00e0riament complint determinats requisits.<\/p>\n

Resposta de l’Ag\u00e8ncia Tribut\u00e0ria a les preguntes freq\u00fcent accedit al present enlla\u00e7<\/em><\/span><\/a>.<\/p>\n

\u00das d’un sistema inform\u00e0tic per a m\u00faltiples contribuents<\/strong><\/h3>\n

Quan un mateix sistema de facturaci\u00f3 \u00e9s emprat per diversos contribuents, aquest ha d’operar com si fos un sistema separat per a cadascun d’ells. Aix\u00f2 implica gestionar de manera independent els registres de cada contribuent, crear cadenes de registres individuals, funcionar de manera aut\u00f2noma com a sistema \u00abVERI*FACTU\u00bb per a cadascun i mostrar, de manera clara, la identitat del contribuent en cada operaci\u00f3 en curs. A m\u00e9s, quan el sistema suporta m\u00faltiples usuaris, ha de mostrar el seu estat actual (alta, baixa, etc.) mitjan\u00e7ant missatges explicatius.<\/p>\n

Caracter\u00edstiques del sistema VERI*FACTU<\/strong><\/h3>\n

El sistema VERI*FACTU permet la connexi\u00f3 directa amb la seu electr\u00f2nica de l’Ag\u00e8ncia Tribut\u00e0ria, enviant registres de facturaci\u00f3 autom\u00e0ticament en el moment de la seva emissi\u00f3. Aquest m\u00e8tode garanteix a l’administraci\u00f3 un acc\u00e9s en temps real a l’activitat econ\u00f2mica de les empreses, i els sistemes etiquetats com a VERI*FACTU es presumeixen conformes amb els requisits legals.<\/p>\n

Requisits per a la remissi\u00f3 d’informaci\u00f3 a l’Ag\u00e8ncia Estatal d’Administraci\u00f3 Tribut\u00e0ria (AEAT)<\/strong><\/h3>\n

Els sistemes inform\u00e0tics envi\u00efn registres de facturaci\u00f3 a l’AEAT, han de complir amb les seg\u00fcents especificacions:<\/p>\n

    \n
  • Estar connectats a Internet per comunicar-se amb els serveis electr\u00f2nics de l’AEAT.<\/li>\n
  • Gestionar certificats electr\u00f2nics per a l’autenticaci\u00f3 i signatura dels registres.<\/li>\n
  • Enviar els registres en el format i amb les garanties de seguretat estipulades, de manera automatitzada o en resposta a requeriments.<\/li>\n
  • Processar adequadament les respostes rebudes de l’AEAT.<\/li>\n<\/ul>\n

    Garanties d’integritat i inalterabilitat dels registres<\/strong><\/h3>\n

    La normativa exigeix que els sistemes assegurin la integritat i inalterabilitat dels registres mitjan\u00e7ant la generaci\u00f3 d’una petjada o hash<\/em> per a cada registre, facilitant una verificaci\u00f3 r\u00e0pida. Els registres s’han de signar electr\u00f2nicament, i el sistema ha de verificar tant la signatura com la cadena de registres quan es conserven en el sistema. Si es detecta una vulneraci\u00f3 en la integritat, el sistema activar\u00e0 una alarma i generar\u00e0 un registre d’esdeveniment detallant l’incident.<\/p>\n

    Remissi\u00f3 dels registres de facturaci\u00f3 a l’AEAT<\/strong><\/h3>\n

    En enviar registres de facturaci\u00f3 a l’AEAT, els sistemes inform\u00e0tics s’han d’identificar electr\u00f2nicament usant certificats v\u00e0lids, complint amb els requisits m\u00ednims d’autenticaci\u00f3 establerts per a l’\u00e0mbit de les administracions p\u00fabliques. L’enviament el pot ser fer directament pel contribuent o b\u00e9 un representant autoritzat.<\/p>\n

    Declaraci\u00f3 responsable dels sistemes inform\u00e0tics<\/strong><\/h3>\n

    Cada sistema de facturaci\u00f3 ha d’incloure una declaraci\u00f3 responsable, elaborada pel productor, que garanteixi el compliment de la normativa vigent. Aquesta declaraci\u00f3 ha de contenir informaci\u00f3 estructurada sobre el sistema, incl\u00f2s el seu nom, codi identificador, versi\u00f3 espec\u00edfica, components i funcions, a m\u00e9s d’especificar si compleix amb el reglament i si \u00e9s compatible amb VERI*FACTU. Aix\u00ed mateix, ha d’incloure les dades de contacte i la identificaci\u00f3 de l’entitat productora.<\/p>\n

    Inici i ren\u00fancia al sistema VERI*FACTU<\/strong><\/h3>\n

    Els sistemes poden comen\u00e7ar el seu funcionament com a VERI*FACTU en qualsevol moment, per\u00f2 han de mantenir aquest estat fins al final de l’any natural<\/em>. Per renunciar a l’\u00fas de VERI*FACTU, el contribuent ha de notificar a l’AEAT l’\u00faltima data de funcionament com a tal, enviant aquesta informaci\u00f3 abans de l’\u00faltim dia de l’any en qu\u00e8 es desitja renunciar.<\/p>\n

    Entrada en vigor <\/strong><\/h3>\n

    La normativa entra en vigor el 29 d’octubre de 2024<\/strong>. No obstant aix\u00f2, tant els prove\u00efdors com els contribuents hauran d’ajustar els seus sistemes per a complir amb aquesta normativa a partir de juliol de 2025<\/strong>.<\/p>\n

    \"\"<\/p>\n

    Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    El 28 d’octubre s’ha publicat una ordre ministerial L’Ordre HAC7\/1177\/2024, de 17 d’octubre, que suposa l’inici del c\u00f2mput del termini m\u00e0xim de nou mesos en qu\u00e8 els fabricants i comercialitzadors de sistemes de facturaci\u00f3 per a empresaris i professionals han de comercialitzar productes adaptats a la normativa. En aquesta disposici\u00f3 es concreten i detallen els […]<\/p>\n","protected":false},"author":18,"featured_media":13060,"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":[21,41,16],"tags":[2934,2933,2932],"class_list":["post-13063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-hisenda-informacio-immediata","tag-sistema-veri-factu","tag-subministrament-informacio-immediata"],"acf":[],"yoast_head":"\nS'ha regulat els sistemes inform\u00e0tics de facturaci\u00f3 d'empresaris i professionals i VERI*FACTU | 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\/es\/publicada-l-ordre-ministerial-per-la-qual-es-regulen-els-sistemes-informatics-de-facturacio-d-empresaris-i-professionals-i-veri-factu\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S'ha regulat els sistemes inform\u00e0tics de facturaci\u00f3 d'empresaris i professionals i VERI*FACTU | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El 28 d’octubre s’ha publicat una ordre ministerial L’Ordre HAC7\/1177\/2024, de 17 d’octubre, que suposa l’inici del c\u00f2mput del termini m\u00e0xim de nou mesos en qu\u00e8 els fabricants i comercialitzadors de sistemes de facturaci\u00f3 per a empresaris i professionals han de comercialitzar productes adaptats a la normativa. 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