{"id":128009,"date":"2026-10-06T17:34:54","date_gmt":"2026-10-06T15:34:54","guid":{"rendered":"https:\/\/www.escura.com\/?p=128009"},"modified":"2026-10-06T17:59:38","modified_gmt":"2026-10-06T15:59:38","slug":"factura-electronica-obligatoria-entre-empresas-y-profesionales-fecha-implantacion","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria-entre-empresas-y-profesionales-fecha-implantacion\/","title":{"rendered":"Factura electr\u00f3nica obligatoria entre empresas y profesionales"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" 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style=\"--awb-padding-top:5%;--awb-padding-right:5%;--awb-padding-bottom:5%;--awb-padding-left:5%;--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h1 style=\"color: white;\">Factura electr\u00f3nica obligatoria entre empresas y profesionales<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sharing-box fusion-sharing-box-1 boxed-icons has-taglines layout-stacked layout-medium-stacked layout-small-stacked\" style=\"background-color:rgba(255,255,255,0);padding:0;border-color:#cccccc;--awb-separator-border-color:#cccccc;--awb-separator-border-sizes:0px;--awb-alignment:flex-start;--awb-layout:column;--awb-alignment-small:space-between;--awb-stacked-align-small:center;\" data-title=\"Factura electr\u00f3nica obligatoria entre empresas y profesionales\" data-description=\"Factura electr\u00f3nica obligatoria entre empresas y profesionales  \r\nSuscr\u00edbete a la Newsletter   \r\nConsultar pdf \r\nFactura electr\u00f3nica obligatoria entre empresas y profesionales: la Orden HAC\/1028\/2026 fija el calendario de implantaci\u00f3n\r\nEl BOE del 5 de octubre de 2026 ha publicado\" data-link=\"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria-entre-empresas-y-profesionales-fecha-implantacion\/\"><div 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style=\"--awb-padding-top:3%;--awb-padding-right:3%;--awb-padding-bottom:3%;--awb-padding-left:3%;--awb-overflow:hidden;--awb-bg-color:rgba(255,255,255,0.9);--awb-bg-color-hover:rgba(255,255,255,0.9);--awb-bg-size:cover;--awb-border-radius:10px 10px 10px 10px;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h3><strong><span style=\"color: #000080;\">Suscr\u00edbete a la Newsletter<\/span><\/strong><\/h3>\n<\/div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f12629-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"12629\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/128009#wpcf7-f12629-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"12629\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f12629-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label> <span class=\"wpcf7-form-control-wrap\" 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class=\"fusion-alert-content\"><\/span><\/div><button type=\"button\" class=\"close toggle-alert\" data-dismiss=\"alert\" aria-label=\"Close\">&times;<\/button><\/div>\n<\/form>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion-flex-column\" 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style=\"--awb-padding-top:5%;--awb-padding-bottom:5%;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/112-Factura-electronica-obligatoria-entre-empresas-y-profesionales.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-margin-bottom:2%;\"><h2>Factura electr\u00f3nica obligatoria entre empresas y profesionales: la Orden HAC\/1028\/2026 fija el calendario de implantaci\u00f3n<\/h2>\n<p>El BOE del 5 de octubre de 2026 ha publicado la <strong>Orden HAC\/1028\/2026<\/strong>, de 2 de octubre, en vigor desde el 6 de octubre de 2026. La Orden regula la soluci\u00f3n p\u00fablica de facturaci\u00f3n electr\u00f3nica de la Agencia Tributaria y completa el desarrollo de la Ley 18\/2022, de creaci\u00f3n y crecimiento de empresas, y del Real Decreto 238\/2026. Con su publicaci\u00f3n empiezan a contar los plazos: la factura electr\u00f3nica ser\u00e1 obligatoria el <strong>6 de octubre de 2027<\/strong> para las empresas que facturan m\u00e1s de 8 millones de euros y el <strong>6 de octubre de 2028<\/strong> para el resto.<\/p>\n<p>El objetivo de la reforma es digitalizar las relaciones comerciales y controlar los plazos reales de pago para combatir la morosidad.<\/p>\n<h2><strong>\u00c1mbito de aplicaci\u00f3n<\/strong><\/h2>\n<p>La obligaci\u00f3n alcanza a todos los empresarios y profesionales, sociedades y aut\u00f3nomos, cuando facturen a otro empresario o profesional establecido en Espa\u00f1a. Quedan fuera:<\/p>\n<ul>\n<li>Las operaciones con consumidores finales (B2C).<\/li>\n<li>Las facturas simplificadas, salvo las simplificadas cualificadas en las que se identifica al destinatario.<\/li>\n<li>Las operaciones con clientes no establecidos en Espa\u00f1a.<\/li>\n<li>Determinados sectores que se excluyan por orden ministerial, como ciertos mercados energ\u00e9ticos o las liquidaciones a trav\u00e9s de sistemas como IATA.<\/li>\n<\/ul>\n<p>El umbral de 8 millones se calcula sobre el <strong>volumen de operaciones del a\u00f1o natural anterior<\/strong> (art\u00edculo 121 de la Ley del IVA). Las empresas pr\u00f3ximas a esa cifra deben vigilar su facturaci\u00f3n de 2026, ya que superarla adelantar\u00eda su obligaci\u00f3n a octubre de 2027.<\/p>\n<h2><strong>Calendario por tama\u00f1o de empresa<\/strong><\/h2>\n<p>Los plazos se cuentan desde la entrada en vigor de la Orden: doce meses para las grandes empresas y veinticuatro para el resto, con un a\u00f1o adicional para que los aut\u00f3nomos comuniquen el estado de las facturas.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-image-element\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"619\" height=\"250\" title=\"Captura de pantalla 2026-10-06 175912\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Captura-de-pantalla-2026-10-06-175912.png\" alt class=\"img-responsive wp-image-128025\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Captura-de-pantalla-2026-10-06-175912-200x81.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Captura-de-pantalla-2026-10-06-175912-400x162.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Captura-de-pantalla-2026-10-06-175912-600x242.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Captura-de-pantalla-2026-10-06-175912.png 619w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 619px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-5\"><p>Adem\u00e1s, la soluci\u00f3n p\u00fablica de la Agencia Tributaria deber\u00e1 estar operativa al menos dos meses antes de la primera fecha obligatoria (agosto de 2027, como tarde), y las plataformas privadas deber\u00e1n garantizar la interconexi\u00f3n y el env\u00edo de la copia a la Agencia Tributaria desde el 6 de octubre de 2027.<\/p>\n<h2><strong>Principales obligaciones<\/strong><\/h2>\n<ul>\n<li><strong>Formato estructurado: <\/strong>la factura deber\u00e1 cumplir el est\u00e1ndar europeo EN 16931 en uno de los formatos admitidos (UBL, CII, EDIFACT o Facturae). Un PDF dejar\u00e1 de ser suficiente y ya no ser\u00e1 necesario el consentimiento del cliente para recibir la factura electr\u00f3nica.<\/li>\n<li><strong>V\u00eda de env\u00edo y recepci\u00f3n: <\/strong>cada empresa podr\u00e1 usar la soluci\u00f3n p\u00fablica gratuita de la Agencia Tributaria (formulario web o conexi\u00f3n entre sistemas, con certificado electr\u00f3nico o Cl@ve), una plataforma privada o ambas. Las plataformas privadas deber\u00e1n conectarse entre s\u00ed en el plazo m\u00e1ximo de un mes y sin coste.<\/li>\n<li><strong>Copia a la Agencia Tributaria: <\/strong>quien emita mediante una plataforma privada deber\u00e1 remitir simult\u00e1neamente una copia fiel de cada factura en formato UBL a la soluci\u00f3n p\u00fablica. Si la copia se rechaza por errores, deber\u00e1 corregirse y reenviarse.<\/li>\n<li><strong>Punto de recepci\u00f3n: <\/strong>las empresas deber\u00e1n indicar en sus comunicaciones y en su web d\u00f3nde reciben las facturas. Si no lo hacen, se entender\u00e1 que las reciben a trav\u00e9s de la soluci\u00f3n p\u00fablica.<\/li>\n<li><strong>Estados de la factura: <\/strong>en un plazo m\u00e1ximo de cuatro d\u00edas (sin contar fines de semana ni festivos), el destinatario deber\u00e1 comunicar la aceptaci\u00f3n o el rechazo comercial de la factura y el pago completo con su fecha efectiva. Si no hay rechazo, la factura se presume aceptada. Pueden comunicarse voluntariamente pagos parciales, la cesi\u00f3n de la factura o, por el emisor, el cobro o el impago.<\/li>\n<li><strong>Identificador \u00fanico: <\/strong>cada factura se identificar\u00e1 con un c\u00f3digo formado por el NIF del emisor, la serie, el n\u00famero y la fecha de expedici\u00f3n.<\/li>\n<\/ul>\n<h2><strong>Relaci\u00f3n con VERI*FACTU<\/strong><\/h2>\n<p>La factura electr\u00f3nica y VERI*FACTU son obligaciones distintas que conviven: la primera regula el intercambio de facturas entre empresas y la comunicaci\u00f3n de su pago; VERI*FACTU (Real Decreto 1007\/2023) regula los requisitos de los programas de facturaci\u00f3n. La Agencia Tributaria ha anunciado su intenci\u00f3n de aplazar las obligaciones pendientes de VERI*FACTU hasta octubre de 2028 para hacerlas coincidir con la factura electr\u00f3nica de pymes y aut\u00f3nomos. Por ahora es solo un anuncio, por lo que siguen vigentes los plazos actuales.<\/p>\n<h3>Por todo lo anteriormente expuesto, consideramos oportuno:<\/h3>\n<ul>\n<li>Calcular el volumen de operaciones para saber si corresponde octubre de 2027 o de 2028.<\/li>\n<li>Confirmar con el proveedor de software que podr\u00e1 emitir en formato estructurado, enviar la copia a la Agencia Tributaria y cumplir con VERI*FACTU.<\/li>\n<li>Definir qui\u00e9n acepta o rechaza las facturas recibidas y c\u00f3mo se registrar\u00e1n los pagos para comunicarlos en plazo.<\/li>\n<li>Ordenar series y numeraci\u00f3n y revisar los datos fiscales de clientes y proveedores.<\/li>\n<li>Revisar los plazos de pago, que pasar\u00e1n a ser visibles para la Administraci\u00f3n y los proveedores.<\/li>\n<\/ul>\n<p>Puede consultar la disposici\u00f3n integra en el siguiente enlace: <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\">Consulta<\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-6\"><p><a href=\"https:\/\/www.escura.com\/es\/our-team\/escura-esteban-elena\/\"><strong>Escrito por Elena Escura<\/strong><\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-7\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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center;--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.escura.com\/wp-content\/uploads\/2018\/09\/Elena-Escura.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"Elena Escura\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271080%27%20height%3D%271080%27%20viewBox%3D%270%200%201080%201080%27%3E%3Crect%20width%3D%271080%27%20height%3D%271080%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_3_5 3_5 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:36px;--awb-padding-right:20px;--awb-padding-bottom:10px;--awb-padding-left:20px;--awb-bg-color:#f5fbff;--awb-bg-color-hover:#f5fbff;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-column\"><div class=\"fusion-text fusion-text-8\"><h3>Elena Escura<\/h3>\n<\/div><ul style=\"--awb-item-padding-bottom:20px;--awb-iconcolor:#003a7a;--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"tel:934940131\">934940131<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-envelope fas\" aria-hidden=\"true\"><\/i><\/span><div 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style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:30px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-10\"><ul>\n<li><a href=\"https:\/\/www.escura.com\/es\/abogados-barcelona\/\">Abogados Barcelona\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/www.escura.com\/es\/abogados-madrid\/\">Abogados Madrid<\/a><\/li>\n<li><a href=\"https:\/\/www.escura.com\/es\/oficinas-calafell-vendrell\/\">Abogados Tarragona<\/a><\/li>\n<\/ul>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-11\"><h3><span style=\"color: #000080;\">S\u00edguenos en Redes Sociales<\/span><\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" 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10px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-12\"><div class=\"post-content\">\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\">\n<div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\">\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\">\n<div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\">\n<div class=\"fusion-text fusion-text-12\">\n<h3 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"18\" data-lineheight=\"30.06px\"><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\">Consulta el \u00e1rea Fiscal<\/a><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":23444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[958,64],"class_list":["post-128009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-factura-electronica","tag-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Factura electr\u00f3nica obligatoria entre empresas y profesionales<\/title>\n<meta name=\"description\" content=\"Factura electr\u00f3nica obligatoria entre empresas y profesionales: la Orden HAC\/1028\/2026 fija el calendario de implantaci\u00f3n\" \/>\n<meta name=\"robots\" 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