{"id":3695,"date":"2026-05-06T16:28:34","date_gmt":"2026-05-06T14:28:34","guid":{"rendered":"https:\/\/ceif.es\/?p=3695"},"modified":"2026-05-07T09:52:40","modified_gmt":"2026-05-07T07:52:40","slug":"factura-electronica-obligatoria","status":"publish","type":"post","link":"https:\/\/ceif.es\/en\/factura-electronica-obligatoria\/","title":{"rendered":"FACTURA ELECTR\u00d3NICA OBLIGATORIA"},"content":{"rendered":"
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sistema de facturaci\u00f3n electr\u00f3nica obligatoria entre todos los empresarios y profesionales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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La norma desarrolla lo previsto en la Ley 18\/2022 de creaci\u00f3n y crecimiento de empresas. Con este sistema se busca facilitar el control de los plazos de pago, mejorar la gesti\u00f3n administrativa y reducir costes, al tiempo que se obtiene informaci\u00f3n m\u00e1s precisa sobre las operaciones comerciales. Se especifican los requisitos t\u00e9cnicos y de informaci\u00f3n del sistema espa\u00f1ol de factura electr\u00f3nica, que ser\u00e1 obligatoria, y de la soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica, plataforma que se desarrollar\u00e1 por la Agencia Tributaria y ser\u00e1 tambi\u00e9n una herramienta gratuita para emitir facturas electr\u00f3nicas y comunicar su estado, facilitando as\u00ed el cumplimiento de la norma, especialmente a pymes y aut\u00f3nomos.<\/p>

\u00a0<\/p>

El emisor de la factura remitir\u00e1, simult\u00e1neamente a su emisi\u00f3n, una copia electr\u00f3nica fiel de cada una a la soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica y el destinatario deber\u00e1 informar en el plazo de 4 d\u00edas h\u00e1biles al emisor y a esta plataforma su rechazo o aceptaci\u00f3n (que se entiende por defecto) y su fecha de pago.<\/p>

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En cuanto a la implantaci\u00f3n, se realizar\u00e1 de forma progresiva una vez se apruebe la orden ministerial que desarrolle la soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica<\/strong><\/span>. A partir de ese momento:<\/p>

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  • Las empresas y profesionales con una facturaci\u00f3n anual superior a 8 millones de euros<\/strong> deber\u00e1n cumplir la obligaci\u00f3n en el plazo de 12 meses<\/strong>. Durante los doce meses siguientes deber\u00e1n acompa\u00f1ar las facturas electr\u00f3nicas de un documento en formato PDF, que asegure su legibilidad, salvo autorizaci\u00f3n en otro sentido del destinatario.<\/li><\/ul>

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    • El resto de empresas y profesionales<\/strong> dispondr\u00e1n de un plazo de 24 meses<\/strong> para adaptarse. Los destinatarios de las facturas que fuesen personas f\u00edsicas
      o entidades en r\u00e9gimen de atribuci\u00f3n de rentas en el IRPF dispondr\u00e1n de 12 meses m\u00e1s para comunicar obligatoriamente el estado de cobro de las facturas.<\/li><\/ul>

      \u00a0<\/p>

      • Los subcontratistas obligados a presentar al contratista principal sus facturas electr\u00f3nicas a trav\u00e9s del Registro \u201cFACeB2B\u201d dispondr\u00e1n de un plazo de 24 meses para adaptar el cumplimiento de esta obligaci\u00f3n al sistema de facturaci\u00f3n electr\u00f3nica regulado en esta norma.<\/li><\/ul>

        \u00a0<\/p>

        Recordamos que, no obstante lo anterior, los empresarios que utilicen un sistema inform\u00e1tico de facturaci\u00f3n tendr\u00e1n obligaci\u00f3n de que sea un sistema de emisi\u00f3n de facturas verificables<\/span> a partir del 1 de enero de 2027 en el caso de los obligados a presentar el Impuesto sobre Sociedades y a partir del 1 de julio de 2027 los dem\u00e1s empresarios y profesionales<\/strong>, siempre con excepci\u00f3n de los que utilicen el SII (Sistema de Informaci\u00f3n Inmediata).<\/p>

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        Ahora, con esta nueva norma, la obligaciones de utilizar un sistema electr\u00f3nico de facturaci\u00f3n se establecen (con los plazos indicados) para todos los empresarios y profesionales, no obstante se contemplan algunas excepciones, como en la emisi\u00f3n de las facturas simplificadas o las de operadores de determinados sectores (mercado el\u00e9ctrico y del gas regulado, entre otros).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

        sistema de facturaci\u00f3n electr\u00f3nica obligatoria entre todos los empresarios y profesionales La norma desarrolla lo previsto en la Ley 18\/2022 de creaci\u00f3n y crecimiento de empresas. Con este sistema se busca facilitar el control de los plazos de pago, mejorar la gesti\u00f3n administrativa y reducir…<\/p>","protected":false},"author":5,"featured_media":3700,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"yoast_head":"\nFACTURA ELECTR\u00d3NICA OBLIGATORIA - CEIF<\/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:\/\/ceif.es\/en\/factura-electronica-obligatoria\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FACTURA ELECTR\u00d3NICA OBLIGATORIA - CEIF\" \/>\n<meta property=\"og:description\" content=\"sistema de facturaci\u00f3n electr\u00f3nica obligatoria entre todos los empresarios y profesionales La norma desarrolla lo previsto en la Ley 18\/2022 de creaci\u00f3n y crecimiento de empresas. Con este sistema se busca facilitar el control de los plazos de pago, mejorar la gesti\u00f3n administrativa y reducir...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ceif.es\/en\/factura-electronica-obligatoria\/\" \/>\n<meta property=\"og:site_name\" content=\"CEIF\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-06T14:28:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-07T07:52:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ceif.es\/wp-content\/uploads\/2026\/05\/FACTURA-E.png\" \/>\n\t<meta property=\"og:image:width\" content=\"638\" \/>\n\t<meta property=\"og:image:height\" content=\"335\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Susi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Susi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ceif.es\/es\/factura-electronica-obligatoria\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ceif.es\/es\/factura-electronica-obligatoria\/\"},\"author\":{\"name\":\"Susi\",\"@id\":\"https:\/\/ceif.es\/#\/schema\/person\/1ddb6f8bad9d2ed70ba610a73b086ac0\"},\"headline\":\"FACTURA ELECTR\u00d3NICA OBLIGATORIA\",\"datePublished\":\"2026-05-06T14:28:34+00:00\",\"dateModified\":\"2026-05-07T07:52:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ceif.es\/es\/factura-electronica-obligatoria\/\"},\"wordCount\":528,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/ceif.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/ceif.es\/es\/factura-electronica-obligatoria\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ceif.es\/wp-content\/uploads\/2026\/05\/FACTURA-E.png\",\"articleSection\":[\"Sin categorizar\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/ceif.es\/es\/factura-electronica-obligatoria\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ceif.es\/es\/factura-electronica-obligatoria\/\",\"url\":\"https:\/\/ceif.es\/es\/factura-electronica-obligatoria\/\",\"name\":\"FACTURA ELECTR\u00d3NICA OBLIGATORIA - 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