{"id":128661,"date":"2026-10-14T17:57:31","date_gmt":"2026-10-14T15:57:31","guid":{"rendered":"https:\/\/www.escura.com\/?p=128661"},"modified":"2026-10-15T14:22:19","modified_gmt":"2026-10-15T12:22:19","slug":"factura-electronica-obligatoria-entre-empresas","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria-entre-empresas\/","title":{"rendered":"Factura electr\u00f3nica obligatoria entre empresas"},"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\" 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-background-color:rgba(0,0,0,0.64);--awb-background-image:linear-gradient(180deg, rgba(58,58,58,0.75) 0%,rgba(58,58,58,0.75) 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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<\/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\" data-description=\"Factura electr\u00f3nica obligatoria entre empresas  \r\nSuscr\u00edbete a la Newsletter   \r\nConsultar pdf \r\nFactura electr\u00f3nica obligatoria entre empresas\r\nQu\u00e9 ha cambiado\r\nLa factura electr\u00f3nica entre empresas ya tiene fechas: la Orden HAC\/1028\/2026, publicada en el BOE el 5 de\" data-link=\"https:\/\/www.escura.com\/es\/factura-electronica-obligatoria-entre-empresas\/\"><div class=\"fusion-social-networks sharingbox-shortcode-icon-wrapper sharingbox-shortcode-icon-wrapper-1 boxed-icons\"><span><a href=\"https:\/\/x.com\/intent\/post?text=Factura%20electr%C3%B3nica%20obligatoria%20entre%20empresas&amp;url=https%3A%2F%2Fwww.escura.com%2Fes%2Ffactura-electronica-obligatoria-entre-empresas%2F\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"X\" aria-label=\"X\" data-placement=\"left\" data-toggle=\"tooltip\" data-title=\"X\"><i class=\"fusion-social-network-icon fusion-tooltip fusion-twitter awb-icon-twitter\" style=\"color:#ffffff;background-color:#16397b;border-color:#16397b;border-radius:4px;\" aria-hidden=\"true\"><\/i><\/a><\/span><span><a 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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\/128661#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\" 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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\/115-Factura-electronica-obligatoria.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 style=\"font-size: 25px;\"><strong>Factura electr\u00f3nica obligatoria entre empresas<\/strong><\/h2>\n<h2><strong>Qu\u00e9 ha cambiado<\/strong><\/h2>\n<p>La factura electr\u00f3nica entre empresas ya tiene fechas: la Orden HAC\/1028\/2026, publicada en el BOE el 5 de octubre y en vigor desde el 6 de octubre de 2026, ha puesto en marcha la cuenta atr\u00e1s. Desarrolla la Ley 18\/2022 \u00abCrea y Crece\u00bb y el Real Decreto 238\/2026, y afecta a todas las empresas y aut\u00f3nomos que facturan a otras empresas establecidas en Espa\u00f1a.<\/p>\n<h2><strong>Calendario de implantaci\u00f3n de la factura electr\u00f3nica<\/strong><\/h2>\n<p>La fecha depende del volumen de operaciones del a\u00f1o anterior (para la primera fecha, el de 2026)<\/p>\n<\/div><div class=\"fusion-text fusion-text-5\"><table border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"8\">\n<tbody>\n<tr bgcolor=\"#F5FBFF\">\n<th><span style=\"color: #003a7a;\">Empresa<\/span><\/th>\n<th><span style=\"color: #003a7a;\">Emitir y recibir factura electr\u00f3nica<\/span><\/th>\n<th><span style=\"color: #003a7a;\">Informar de estados y pagos<\/span><\/th>\n<\/tr>\n<tr>\n<td>M\u00e1s de 8 M\u20ac<\/td>\n<td>6 de octubre de 2027<\/td>\n<td>6 de octubre de 2027<\/td>\n<\/tr>\n<tr>\n<td>Sociedades de hasta 8 M\u20ac<\/td>\n<td>6 de octubre de 2028<\/td>\n<td>6 de octubre de 2028<\/td>\n<\/tr>\n<tr>\n<td>Aut\u00f3nomos y entidades en atribuci\u00f3n de rentas de hasta 8 M\u20ac<\/td>\n<td>6 de octubre de 2028<\/td>\n<td>6 de octubre de 2029<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-margin-bottom:2%;\"><h2><strong>Claves de la factura electr\u00f3nica<\/strong><\/h2>\n<ul>\n<li><strong>Formato estructurado:<\/strong> UBL, Facturae, CII o EDIFACT. Un PDF no es una factura electr\u00f3nica.<\/li>\n<li><strong>Canal:<\/strong> la soluci\u00f3n p\u00fablica gratuita de la AEAT o una plataforma privada. Toda factura deja copia en la AEAT. Si el cliente no ha pactado otra v\u00eda, recibe por la soluci\u00f3n p\u00fablica.<\/li>\n<li><strong>Estados en 4 d\u00edas:<\/strong> el cliente comunica si acepta o rechaza cada factura y cu\u00e1ndo la paga. Si no la rechaza, se presume aceptada.<\/li>\n<li><strong>Proveedores de m\u00e1s de 8 M\u20ac:<\/strong> desde octubre de 2027 deben facturar en electr\u00f3nico tambi\u00e9n a las empresas que a\u00fan no est\u00e9n obligadas, con una copia en PDF durante 12 meses salvo renuncia expresa.<\/li>\n<\/ul>\n<ul>\n<li>Verifactu es otra obligaci\u00f3n, sobre el software de facturaci\u00f3n. No afecta a las empresas acogidas al SII. Hacienda ha anunciado su aplazamiento a octubre de 2028, pendiente de publicarse en el BOE.<\/li>\n<\/ul>\n<h2><strong>Qu\u00e9 recomendamos hacer ahora<\/strong><\/h2>\n<ol>\n<li>Confirmar el volumen de operaciones de 2026 de cada sociedad para saber su plazo.<\/li>\n<li>Elegir el sistema: soluci\u00f3n p\u00fablica, plataforma privada o ERP conectado a la AEAT.<\/li>\n<li>Identificar a los clientes y proveedores que superan los 8 M\u20ac.<\/li>\n<li>Preparar el proceso de cobros y pagos para comunicar los estados en 4 d\u00edas.<\/li>\n<\/ol>\n<h2><strong>M\u00e1s informaci\u00f3n<\/strong><\/h2>\n<p>Hemos preparado una presentaci\u00f3n detallada para cada caso, con la casu\u00edstica, el calendario y los pasos a seguir:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Empresas de m\u00e1s de 8 millones de euros:<\/strong> <a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Factura_electronica_empresas_mas_de_8M.pdf\">Consulta<\/a><\/li>\n<li><strong>Empresas de hasta 8 millones de euros:<\/strong> <a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/10\/Factura_electronica_empresas_hasta_8M.pdf\">Consulta<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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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