{"id":1942,"date":"2022-05-17T11:12:02","date_gmt":"2022-05-17T09:12:02","guid":{"rendered":"https:\/\/www.ariasassessors.com\/factura-escaneada-es-factura-electronica\/"},"modified":"2022-05-17T11:34:43","modified_gmt":"2022-05-17T09:34:43","slug":"factura-escanejada-es-factura-electronica","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/factura-escanejada-es-factura-electronica\/","title":{"rendered":"La Direcci\u00f3 General de Tributs aclareix si una factura escanejada \u00e9s una factura electr\u00f2nica"},"content":{"rendered":"<p>En\u00a0<strong>determinats \u00e0mbits o sectors econ\u00f2mics<\/strong>\u00a0es fa necessari el dur a terme un<strong>\u00a0canvi respecte a la facturaci\u00f3 tradicional\u00a0<\/strong>en la qual es duu a terme el lliurament d&#8217;una c\u00f2pia f\u00edsica de la\u00a0factura\u00a0original al destinatari dels b\u00e9ns o serveis. Imaginem que una empresa dedicada al comer\u00e7\u00a0electr\u00f2nic\u00a0tingu\u00e9s un volum de comandes que es compt\u00e9s per milions, si hagu\u00e9s d&#8217;emetre un o dos milions de cartes f\u00edsiques per a enviar la\u00a0factura\u00a0(f\u00edsica) al consumidor, se li generarien una s\u00e8rie de despeses i inefici\u00e8ncies en la producci\u00f3 que mancaria de sentit en el m\u00f3n actual, a m\u00e9s, aquestes\u00a0factures\u00a0podrien haver de ser emeses a l&#8217;altre costat del m\u00f3n amb el corresponent augment de la despesa en la seva expedici\u00f3.<\/p>\n<p>No obstant aix\u00f2, no fa falta anar-se&#8217;n tan lluny. Un <a href=\"https:\/\/www.ariasassessors.com\/ca\/despeses-deduir-autonoms-renta\/\">aut\u00f2nom<\/a> que realitzi despla\u00e7aments als diferents llocs on faci els treballs podria veure una utilitat molt gran a emetre les factures de manera electr\u00f2nica una vegada finalitzats des de la seva oficina o casa. Aix\u00ed i tot, es fa necessari que el document em\u00e8s compleixi una s\u00e8rie de requisits.<\/p>\n<div class=\"textarea-desti col-xs-12 col-sm-6\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/factura-escanejada-es-factura-electronica\/#Contingut_de_la_factura_electronica\" title=\"Contingut de la factura electr\u00f2nica\">Contingut de la factura electr\u00f2nica<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/factura-escanejada-es-factura-electronica\/#Les_factures_escanejades_digitalitzades_i_enviades_al_client_son_factures_electroniques\" title=\"Les factures escanejades, digitalitzades i enviades al client s\u00f3n factures electr\u00f2niques?\">Les factures escanejades, digitalitzades i enviades al client s\u00f3n factures electr\u00f2niques?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/factura-escanejada-es-factura-electronica\/#La_nova_regulacio_dels_programes_comptables_utilitzats_per_empresaris_o_professionals\" title=\"La nova regulaci\u00f3 dels programes comptables utilitzats per empresaris o professionals\">La nova regulaci\u00f3 dels programes comptables utilitzats per empresaris o professionals<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"form-control second-textarea\"><span class=\"ez-toc-section\" id=\"Contingut_de_la_factura_electronica\"><\/span>Contingut de la factura electr\u00f2nica<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<p>El\u00a0<strong>contingut<\/strong>\u00a0de la factura emesa de manera electr\u00f2nica\u00a0\u00e9s <strong>id\u00e8ntic al de la factura tradicional<\/strong>, estant els extrems m\u00ednims que han d&#8217;incloure&#8217;s recollits en l&#8217;article 6 del Reglament de facturaci\u00f3.<\/p>\n<p>No obstant aix\u00f2, l&#8217;article 10.1 Reglament de facturaci\u00f3 fa un especial esment a les\u00a0<strong>vies d&#8217;emissi\u00f3 de les factures electr\u00f2niques<\/strong>\u00a0limitant-los per a poder autenticar la seva originalitat:<\/p>\n<ul>\n<li>Pot emetre&#8217;s<strong> mitjan\u00e7ant una signatura electr\u00f2nica avan\u00e7ada<\/strong> basada en un certificat reconegut i creada mitjan\u00e7ant un dispositiu segur de creaci\u00f3 de signatures.<\/li>\n<li>Pot emetre&#8217;s<strong> mitjan\u00e7ant un intercanvi electr\u00f2nic de dades<\/strong>, sempre que l&#8217;acord relatiu a aquest intercanvi prevegi la utilitzaci\u00f3 de procediments que garanteixin l&#8217;autenticitat de l&#8217;origen i la integritat de les dades.<\/li>\n<li>Poden emetre&#8217;s <strong>mitjan\u00e7ant altres mitjans<\/strong> que els interessats hagin comunicat a l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria amb car\u00e0cter previ a la seva utilitzaci\u00f3 i hagin estat validats per aquesta.<\/li>\n<\/ul>\n<p>A m\u00e9s, l&#8217;article 9 del Reglament de facturaci\u00f3 conclou que de manera gen\u00e8rica \u00abs&#8217;entendr\u00e0 per factura electr\u00f2nica aquella factura que (&#8230;) <strong>hagi estat expedida i rebuda en format electr\u00f2nic<\/strong>\u00bb.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Les_factures_escanejades_digitalitzades_i_enviades_al_client_son_factures_electroniques\"><\/span>Les factures escanejades, digitalitzades i enviades al client s\u00f3n factures electr\u00f2niques?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Finalment, sol ser bastant habitual que en lloc d&#8217;emetre les factures exclusivament en format electr\u00f2nic es generin tant en suport digital primer i, de manera simult\u00e0nia, s&#8217;emetin en suport f\u00edsic per al seu arxiu pel client.<\/p>\n<p>Doncs b\u00e9, sobre aquest punt \u00e9s sobre el qual s&#8217;ha pronunciat la Direcci\u00f3 General de Tributs en la seva recent\u00a0c<a href=\"https:\/\/www.iberley.es\/resoluciones\/resolucion-vinculante-dgt-v0666-22-28-03-2022-1538573\">onsulta vinculant (V0666-22), de 28 de mar\u00e7 de 2022<\/a>, on estableix el seg\u00fcent criteri:<\/p>\n<p><em>\u00abPer tant, una factura expedida i rebuda en format electr\u00f2nic tindr\u00e0 la consideraci\u00f3 de factura electr\u00f2nica\u00a0<strong>encara que hagu\u00e9s estat emesa originalment en paper i posteriorment digitalitzada<\/strong>\u00a0per la consultant\u00a0<strong>no aix\u00ed, no obstant aix\u00f2, les factures que, havent estat emeses i expedides en paper, siguin rebudes en aquest mateix format pels destinataris.<\/strong><\/em><\/p>\n<p><em>De la informaci\u00f3 aportada en l&#8217;escrit de consulta no es coneix amb exactitud si la factura \u00e9s lliurada en paper o \u00fanicament per correu electr\u00f2nic, per la qual cosa sent v\u00e0lida tant la facturaci\u00f3 en paper com per mitjans electr\u00f2nics conforme a l&#8217;indicat pr\u00e8viament, nom\u00e9s tindr\u00e0 la consideraci\u00f3 de factura electr\u00f2nica quan hagi estat expedida i rebuda en format electr\u00f2nic i reuneixi tots els requisits establerts en el Reglament citat\u00bb<\/em>.<\/p>\n<p>En conclusi\u00f3, la consideraci\u00f3 com a factura electr\u00f2nica d&#8217;una factura escanejada en format f\u00edsic\u00a0<strong>dependr\u00e0 de si aquest escaneig o digitalitzaci\u00f3 \u00e9s realitzat per l&#8217;emissor o pel receptor<\/strong>\u00a0d&#8217;aquesta.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"La_nova_regulacio_dels_programes_comptables_utilitzats_per_empresaris_o_professionals\"><\/span>La nova regulaci\u00f3 dels programes comptables utilitzats per empresaris o professionals<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-11-2021-9-jul-medidas-prevencion-lucha-contra-fraude-fiscal-26915734\">Llei 11\/2021, de 9 de juliol<\/a>, de mesures de prevenci\u00f3 i lluita contra el frau fiscal va introduir un nou apartat j) a l&#8217;article 29 de la\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-58-2003-17-diciembre-general-tributaria-696586\">LGT<\/a>, regulador de les obligacions formals dels contribuents, redactat com segueix:<\/p>\n<p><em>\u00abj) L&#8217;obligaci\u00f3, per part dels productors, comercialitzadors i usuaris, que els\u00a0<strong>sistemes i programes inform\u00e0tics o electr\u00f2nics que suportin els processos<\/strong>\u00a0comptables,\u00a0<strong>de facturaci\u00f3<\/strong>\u00a0o de gesti\u00f3 dels qui desenvolupin activitats econ\u00f2miques, garanteixin la<strong>\u00a0integritat, conservaci\u00f3, accessibilitat, llegibilitat, tra\u00e7abilitat i inalterabilitat\u00a0<\/strong>dels registres, sense interpolacions, omissions o alteracions de les quals no quedi la deguda anotaci\u00f3 en els sistemes mateixos. Reglament\u00e0riament es podran establir especificacions t\u00e8cniques que hagin de reunir aquests sistemes i programes, aix\u00ed com l&#8217;obligaci\u00f3 que els mateixos estiguin degudament certificats i utilitzin formats est\u00e0ndard per a la seva llegibilitat<\/em>\u00bb.<\/p>\n<p>Aix\u00f2 no determina que hagin d&#8217;emprar-se una s\u00e8rie de programes taxats i homologats per l&#8217;Administraci\u00f3 tribut\u00e0ria sin\u00f3 que els programes comptables han de comptar amb mecanismes de control de verificaci\u00f3. D&#8217;aquesta manera, ens recorda la Direcci\u00f3 General de Tributs en l&#8217;esmentada consulta que:<\/p>\n<p><em>\u00abEl\u00a0<strong>desenvolupament reglamentari<\/strong>\u00a0esmentat en l&#8217;article 29.2.j) est\u00e0 actualment\u00a0<strong>en curs de tramitaci\u00f3\u00a0<\/strong>pel que la manera d&#8217;emplenar les obligacions establertes en aquest article encara est\u00e0 pendent d&#8217;aprovaci\u00f3, a l&#8217;efecte del desenvolupament i definici\u00f3 dels requisits que han de complir els sistemes i programes inform\u00e0tics o electr\u00f2nics aix\u00ed com, en el seu cas, la manera de certificar-los\u00bb.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En\u00a0determinats \u00e0mbits o sectors econ\u00f2mics\u00a0es fa necessari el dur a terme un\u00a0canvi respecte a la facturaci\u00f3 tradicional\u00a0en la qual es duu a terme el lliurament d&#8217;una c\u00f2pia f\u00edsica de la\u00a0factura\u00a0original al destinatari dels b\u00e9ns o serveis. Imaginem que una empresa dedicada al comer\u00e7\u00a0electr\u00f2nic\u00a0tingu\u00e9s un volum&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1940,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La Direcci\u00f3 General de Tributs aclareix si una factura escanejada \u00e9s una factura electr\u00f2nica | Arias Assessors<\/title>\n<meta name=\"description\" content=\"L&#039;article 10.1 Reglament de facturaci\u00f3 fa una menci\u00f3 especial a les vies d&#039;emissi\u00f3 de factura electr\u00f2nica.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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