{"id":241242,"date":"2025-10-06T10:34:59","date_gmt":"2025-10-06T08:34:59","guid":{"rendered":"https:\/\/fefac.cat\/empresarial\/?p=241242"},"modified":"2025-10-09T13:13:21","modified_gmt":"2025-10-09T11:13:21","slug":"assessor-respon-implementacio-sistema-verifactu-farmacies","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/assessor-respon-implementacio-sistema-verifactu-farmacies\/","title":{"rendered":"L\u2019Assessor Respon: Implementaci\u00f3 del sistema Verifactu"},"content":{"rendered":"\n

L\u2019assessoria Buxaderas <\/strong>ens ha informat sobre les novetats relatives al sistema Verifactu<\/strong>, el nou mecanisme de verificaci\u00f3 de factures que entrar\u00e0 en vigor properament.<\/p>\n\n\n\n

Tot i que per a les farm\u00e0cies<\/strong> l\u2019obligaci\u00f3 d\u2019implantar el Verifactu no ser\u00e0 efectiva fins a l\u20191 de juliol de 2026<\/strong>, hi ha empreses que hauran de comen\u00e7ar a aplicar-lo a partir de l\u20191 de gener de 2026<\/strong>. <\/p>\n\n\n\n

En aquests moments, estem a l\u2019espera de la resoluci\u00f3 de la sent\u00e8ncia que pot influir en l\u2019aplicaci\u00f3 pr\u00e0ctica del sistema. Un cop tinguem m\u00e9s informaci\u00f3, us n\u2019informarem amb detall i compartirem les recomanacions finals de Buxaderas.<\/p>\n\n\n\n

Canvis en els sistemes inform\u00e0tics de facturaci\u00f3<\/strong><\/h3>\n\n\n\n

Amb l\u2019objectiu d\u2019impulsar la digitalitzaci\u00f3 d\u2019empreses i aut\u00f2noms i reduir el frau fiscal, els sistemes inform\u00e0tics de facturaci\u00f3 que s\u2019utilitzin hauran de:<\/p>\n\n\n\n

    \n
  • Generar registres de facturaci\u00f3 en un format segur i normalitzat.<\/li>\n\n\n\n
  • Incloure un codi QR a la factura i al tiquet.<\/li>\n\n\n\n
  • Permetre la remissi\u00f3 a l\u2019Ag\u00e8ncia Tribut\u00e0ria dels registres de facturaci\u00f3, mantenint-los inalterats.<\/li>\n<\/ul>\n\n\n\n

    Estic obligat a canviar el meu sistema de facturaci\u00f3?<\/strong><\/h3>\n\n\n\n

    En general, les empreses i els aut\u00f2noms que utilitzin sistemes inform\u00e0tics de facturaci\u00f3 amb domicili fiscal a Espanya hauran de modificar-los, llevat que ja compleixin els requisits esmentats anteriorment.<\/p>\n\n\n\n

    En particular, aquells que ja utilitzen el SII (subministrament immediat d\u2019informaci\u00f3)<\/strong> no estaran obligats a canviar el seu sistema.<\/p>\n\n\n\n

    Quan ser\u00e0 obligatori adaptar els sistemes de facturaci\u00f3<\/strong>?<\/h3>\n\n\n\n
      \n
    • Abans de l\u20191 de gener de 2026<\/strong>, per als obligats tributaris contribuents de l\u2019impost sobre societats.<\/li>\n\n\n\n
    • Abans de l\u20191 de juliol de 2026<\/strong>, per a la resta d\u2019empreses i aut\u00f2noms que utilitzin sistemes inform\u00e0tics de facturaci\u00f3.<\/li>\n<\/ul>\n\n\n\n

      Modalitats de sistemes inform\u00e0tics de facturaci\u00f3<\/strong><\/h3>\n\n\n\n

      VERIFACTU:<\/strong> \u00e9s la modalitat que remet autom\u00e0ticament a l\u2019Ag\u00e8ncia Tribut\u00e0ria els registres de facturaci\u00f3 generats, permetent que els clients puguin verificar les seves factures i tiquets. Tamb\u00e9 permetr\u00e0 accedir a altres serveis d\u2019assist\u00e8ncia tribut\u00e0ria.<\/p>\n\n\n\n

      NO VERIFACTU:<\/strong> no fan aquesta remissi\u00f3 ni permeten la verificaci\u00f3, i han de garantir que els seus registres de facturaci\u00f3 romanen inalterats.<\/p>\n\n\n\n

      Si una empresa no s’acull al sistema Verifactu, ha de tenir igualment un sistema que permeti la connexi\u00f3 amb l’AEAT?<\/strong><\/h3>\n\n\n\n

      S\u00ed. La possible connexi\u00f3 de tots els sistemes inform\u00e0tics de facturaci\u00f3 amb l\u2019Ag\u00e8ncia Tribut\u00e0ria \u00e9s obligat\u00f2ria segons l\u2019article 8.1 del RRSIF<\/strong>.
      Per tant, la normativa obliga que tots els sistemes inform\u00e0tics de facturaci\u00f3 tinguin la capacitat de comunicar-se amb l\u2019AEAT i, per exemple, davant un requeriment de l\u2019Ag\u00e8ncia Tribut\u00e0ria, puguin transmetre directament els registres sol\u00b7licitats o b\u00e9 adoptar en qualsevol moment la modalitat VERIFACTU<\/strong>, amb remissi\u00f3 immediata en l\u00ednia a l\u2019AEAT.<\/p>\n\n\n\n

      Quines sancions preveu la llei tribut\u00e0ria?<\/strong><\/h3>\n\n\n\n

      La tinen\u00e7a de sistemes inform\u00e0tics que no s\u2019ajustin al que estableix l\u2019article 29.2.j) de la Llei General Tribut\u00e0ria<\/strong>, quan aquests no estiguin degudament certificats havent de ser-ho per disposici\u00f3 reglament\u00e0ria, o quan s\u2019hagin alterat o modificat dispositius certificats.
      L\u2019import de la sanci\u00f3 \u00e9s de 50.000 \u20ac per cada exercici<\/strong>.<\/p>\n\n\n\n

      A una oficina de farm\u00e0cia que tributa en el R\u00e8gim Especial de Rec\u00e0rrec d’Equival\u00e8ncia li afecta el reglament que estableix els requisitis de sistemes inform\u00e0tics de facturaci\u00f3?<\/strong><\/h3>\n\n\n\n

      S\u00ed. Independentment de la seva tributaci\u00f3 en l\u2019IVA, als efectes de l\u2019IRPF determina el seu rendiment d\u2019activitat econ\u00f2mica mitjan\u00e7ant l\u2019aplicaci\u00f3 del m\u00e8tode d\u2019estimaci\u00f3 directa<\/strong>.<\/p>\n\n\n\n

      L\u2019article 26 del ROF<\/strong> estableix que els contribuents de l\u2019IRPF que obtinguin rendiments d\u2019activitats econ\u00f2miques estan obligats a expedir factura quan aquests rendiments es determinin pel m\u00e8tode d\u2019estimaci\u00f3 directa, amb independ\u00e8ncia del r\u00e8gim d\u2019IVA al qual estiguin acollits.<\/p>\n\n\n\n

      En conseq\u00fc\u00e8ncia, el RRSIF<\/strong> s\u2019aplicar\u00e0 als sistemes inform\u00e0tics de facturaci\u00f3 utilitzats pels titulars d\u2019oficines de farm\u00e0cia o per qualsevol altre contribuent de l\u2019IRPF que determini el seu rendiment d\u2019activitat econ\u00f2mica mitjan\u00e7ant estimaci\u00f3 directa, amb independ\u00e8ncia del r\u00e8gim d\u2019IVA.<\/p>\n\n\n\n

      Aquesta nota proporciona informaci\u00f3 exclusivament de car\u00e0cter informatiu i en cap cas substitueix els textos legals, en concret:<\/em><\/strong><\/p>\n\n\n\n

        \n
      • Articles 29.2.j) i 201 bis de la Llei 58\/2003, General Tribut\u00e0ria<\/strong>.<\/li>\n\n\n\n
      • Reial decret 1007\/2023<\/strong>, de 5 de desembre.<\/li>\n\n\n\n
      • Ordre HAC\/1177\/2024<\/strong>, de 17 d\u2019octubre.<\/li>\n<\/ul>\n\n\n\n
        \"\"<\/figure>\n\n\n\n

        Amb la col\u00b7laboraci\u00f3 de:<\/p>\n\n\n\n

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

        Tot i que per a les farm\u00e0cies l\u2019obligaci\u00f3 d\u2019implantar el Verifactu no ser\u00e0 efectiva fins a l\u20191 de juliol de 2026, hi ha empreses que hauran de comen\u00e7ar a aplicar-lo a partir de l\u20191 de gener de 2026. <\/p>\n","protected":false},"author":2313,"featured_media":241243,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[2066,190,293,474,10,11,12,13,14,15,294,2165,251,101],"tags":[107,136,279,484,2687,2688],"class_list":["post-241242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-categoria-actualitat","category-lassessor-respon","category-gestio","category-eines-digitals-per-a-la-farmacia","category-empresarials","category-fefac","category-afb","category-afet","category-afell","category-agfe","category-politica-sanitaria","category-proveidors","category-reflexions-de-junta","category-sanitaria","tag-medicaments-falsificats","tag-medicaments","tag-otc","tag-venda-online","tag-doctipharma","tag-plataforma-online"],"yoast_head":"\nL\u2019Assessor Respon: Implementaci\u00f3 del sistema Verifactu<\/title>\n<meta name=\"description\" content=\"L\u2019Assessor Respon: Implementaci\u00f3 del sistema Verifactu - 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