{"id":3274,"date":"2025-07-07T17:56:19","date_gmt":"2025-07-07T15:56:19","guid":{"rendered":"https:\/\/ceif.es\/?p=3274"},"modified":"2025-10-14T11:35:53","modified_gmt":"2025-10-14T09:35:53","slug":"facturacion-electronica","status":"publish","type":"post","link":"https:\/\/ceif.es\/es\/facturacion-electronica\/","title":{"rendered":"FACTURACI\u00d3N ELECTR\u00d3NICA"},"content":{"rendered":"\t\t
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\u201cFACTURACI\u00d3N ELECTR\u00d3NICA\u201d<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
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La obligaci\u00f3n de utilizar la factura electr\u00f3nica no ser\u00e1 obligatoria hasta los 12 meses para las empresas que facturen m\u00e1s de 8 millones de euros y a los 24 meses para las dem\u00e1s, desde que se publique en el BOE el Real Decreto que lo regule y dado que todav\u00eda no est\u00e1 publicado a fecha de hoy, dicha obligaci\u00f3n no ser\u00e1 hasta al menos julio de 2026 y 2027, respectivamente.<\/p>

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NO OBSTANTE LOS OBLIGADOS A LA PRESENTACI\u00d3N DEL IMPUESTO SOBRE SOCIEDADES QUE YA EST\u00c9N UTILIZANDO UN SISTEMA INFORM\u00c1TICO DE FACTURACI\u00d3N<\/span> TENDR\u00c1N OBLIGACI\u00d3N DE QUE SEA UN SISTEMA DE EMISI\u00d3N DE FACTURAS VERIFICABLES (VERI*FACTU) A PARTIR DEL 1 DE ENERO DE 2026<\/span> Y LOS DEM\u00c1S EMPRESARIOS Y PROFESIONALES DESDE EL 1 DE JULIO DE 2026, ADAPTADO A LAS EXIGENCIAS LEGALES, SEG\u00daN EL REAL DECRETO 1007\/2023 Y LA ORDEN HAC\/1177\/2024. A ESTOS EFECTOS RECORDAMOS QUE LOS EMPRESARIOS QUE UTILICEN EL SII (SISTEMA DE INFORMACI\u00d3N INMEDIATA) NO EST\u00c1N OBLIGADOS A ELLO.\u00a0<\/strong><\/p>

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La cuesti\u00f3n es que por medio de consultas vinculantes a la Direcci\u00f3n General de Tributos se ha ido aclarando lo que son sistemas inform\u00e1ticos de cara a la obligaci\u00f3n de la utilizaci\u00f3n de sistemas VERI*FACTU y en este sentido la Agencia Tributaria est\u00e1 siendo restrictivo<\/strong>, de manera que claramente si se utilizan programas o aplicaciones tipo ERP o CRM con m\u00f3dulo de facturaci\u00f3n, cualquier aplicaci\u00f3n web o escritorio usada para emitir o almacenar facturas, sistemas a medida desarrollados por terceros para facturar, cajas registradoras que permiten la emisi\u00f3n de facturas aunque sean simplificadas, aplicaciones tipo Excel con macros o plantillas automatizadas para generar facturas, entre otras, se consideran sistemas inform\u00e1ticos de facturaci\u00f3n.\u00a0<\/p>

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Los empresarios acogidos al r\u00e9gimen de recargo de equivalencia y al r\u00e9gimen simplificado no tienen obligaci\u00f3n de emitir facturas en sus operaciones comerciales, si bien en el caso de que tengan que emitirlas y utilicen un sistema inform\u00e1tico de facturaci\u00f3n para ello quedar\u00edan igualmente obligados en los t\u00e9rminos expuestos. Como saben, estos empresarios deben expedir factura en todo caso en las operaciones en las que el destinatario (cliente) que la solicite sea un empresario o profesional que act\u00fae como tal o persona jur\u00eddica y tambi\u00e9n en las entregas de inmuebles afectos a la actividad.<\/p>

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Es por ello que recomendamos que revisen su sistema de facturaci\u00f3n para considerar si a partir del 1-1-2026 est\u00e1n obligados a cumplir con la normativa sobre los sistemas inform\u00e1ticos de facturaci\u00f3n y, en su caso, adaptarlo u optar por cualquiera de las soluciones para ello.<\/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>\n\t\t","protected":false},"excerpt":{"rendered":"

\u201cFACTURACI\u00d3N ELECTR\u00d3NICA\u201d La obligaci\u00f3n de utilizar la factura electr\u00f3nica no ser\u00e1 obligatoria hasta los 12 meses para las empresas que facturen m\u00e1s de 8 millones de euros y a los 24 meses para las dem\u00e1s, desde que se publique en el BOE el Real Decreto…<\/p>\n","protected":false},"author":5,"featured_media":3505,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-3274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-medidas-fiscales"],"yoast_head":"\nFACTURACI\u00d3N ELECTR\u00d3NICA - 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\/es\/facturacion-electronica\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FACTURACI\u00d3N ELECTR\u00d3NICA - 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