{"id":5143,"date":"2025-11-12T10:10:33","date_gmt":"2025-11-12T09:10:33","guid":{"rendered":"https:\/\/gpasoc.com\/sancions-per-incompliment-de-verifactu-i-factura-electronica-multes-actualitzades-2025\/"},"modified":"2025-11-12T10:10:33","modified_gmt":"2025-11-12T09:10:33","slug":"sancions-per-incompliment-de-verifactu-i-factura-electronica-multes-actualitzades-2025","status":"publish","type":"post","link":"https:\/\/gpasoc.com\/ca\/sancions-per-incompliment-de-verifactu-i-factura-electronica-multes-actualitzades-2025\/","title":{"rendered":"Sancions per incompliment de VeriFactu i factura electr\u00f2nica: multes actualitzades 2025"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-5131\" src=\"https:\/\/gpasoc.com\/wp-content\/uploads\/2025\/11\/GPASOC-3-300x200.jpg\" alt=\"sancions verifactu\" width=\"645\" height=\"430\" srcset=\"https:\/\/gpasoc.com\/wp-content\/uploads\/2025\/11\/GPASOC-3-300x200.jpg 300w, https:\/\/gpasoc.com\/wp-content\/uploads\/2025\/11\/GPASOC-3-1024x683.jpg 1024w, https:\/\/gpasoc.com\/wp-content\/uploads\/2025\/11\/GPASOC-3-768x512.jpg 768w, https:\/\/gpasoc.com\/wp-content\/uploads\/2025\/11\/GPASOC-3-1536x1024.jpg 1536w, https:\/\/gpasoc.com\/wp-content\/uploads\/2025\/11\/GPASOC-3-2048x1366.jpg 2048w\" sizes=\"(max-width: 645px) 100vw, 645px\" \/><\/p>\n<p>L&#8217;adaptaci\u00f3 a VeriFactu i la futura factura electr\u00f2nica obligat\u00f2ria B2B no s\u00f3n meres recomanacions administratives: s\u00f3n obligacions legals recolzades per un r\u00e8gim sancionador molt sever. Les multes per incompliment poden arribar als 50.000 euros per exercici en el cas de VeriFactu, i fins a 10.000 euros per la factura electr\u00f2nica B2B. <\/p>\n<p><span style=\"font-weight: 400;\">Moltes empreses i aut\u00f2noms encara desconeixen la gravetat de les conseq\u00fc\u00e8ncies de no adaptar-se a temps. No es tracta nom\u00e9s de l&#8217;import de les sancions: l&#8217;incompliment pot generar problemes amb clients, impossibilitar deduccions fiscals, provocar rebutjos sistem\u00e0tics de factures i fins i tot augmentar la probabilitat d&#8217;inspeccions exhaustives per part d&#8217;Hisenda. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">En aquest article detallem el r\u00e8gim sancionador complet, tant per a VeriFactu com per a la factura electr\u00f2nica B2B, explicant quines infraccions es penalitzen, quant podeu pagar per cada incompliment i, sobretot, com evitar aquestes sancions.<\/span><\/p>\n<h2><b>Marc normatiu: dos r\u00e8gims sancionadors diferents<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u00c9s fonamental distingir que estem davant de dues normatives diferents, cadascuna amb el seu propi r\u00e8gim de sancions:<\/span><\/p>\n<h3><b>VeriFactu: Reial Decret 1007\/2023 (Llei Antifraude)<\/b><\/h3>\n<p><b>Base legal: <\/b><span style=\"font-weight: 400;\">Article 201 bis de la Llei General Tribut\u00e0ria, desenvolupat pel Reial Decret 1007\/2023.<\/span><\/p>\n<p><b>Objecte: <\/b><span style=\"font-weight: 400;\">Regula els requisits t\u00e8cnics que ha de complir el programari de facturaci\u00f3 per garantir la integritat, conservaci\u00f3, tra\u00e7abilitat i llegibilitat dels registres.<\/span><\/p>\n<p><b>Data d&#8217;obligatorietat: <\/b><span style=\"font-weight: 400;\">1 de gener de 2026 per a societats mercantils; 1 de juliol de 2026 per a aut\u00f2noms.<\/span><\/p>\n<p><b>Sanci\u00f3 caracter\u00edstica: <\/b><span style=\"font-weight: 400;\">Multa fixa de 50.000 euros per exercici per utilitzar programari no conforme.<\/span><\/p>\n<h3><b>Factura electr\u00f2nica B2B: Llei Crea i Creix<\/b><\/h3>\n<p><b>Base legal: <\/b><span style=\"font-weight: 400;\">Llei 18\/2022 de Creaci\u00f3 i Creixement d&#8217;Empreses (Llei Crea i Creix), modificant la Llei 56\/2007.<\/span><\/p>\n<p><b>Objecte: <\/b><span style=\"font-weight: 400;\">Estableix l&#8217;obligaci\u00f3 d&#8217;emetre i rebre factures en format electr\u00f2nic estructurat en operacions B2B.<\/span><\/p>\n<p><b>Data d&#8217;obligatorietat: <\/b><span style=\"font-weight: 400;\">Pendent d&#8217;aprovaci\u00f3 del reglament. S&#8217;estima 1 any per a empreses &gt; 8 milions d&#8217;euros i 2 anys per a la resta des de la publicaci\u00f3 del reglament.<\/span><\/p>\n<p><b>Sanci\u00f3 caracter\u00edstica: <\/b><span style=\"font-weight: 400;\">Multes de fins a 10.000 euros per incompliment.<\/span><\/p>\n<p><b>Important: <\/b><span style=\"font-weight: 400;\">Ambdues normatives s\u00f3n complement\u00e0ries, no excloents. El vostre programari ha de complir VeriFactu I ser capa\u00e7 de generar factures electr\u00f2niques en format estructurat quan sigui obligatori.<\/span><\/p>\n<h2><b>Sancions per incompliment de VeriFactu<\/b><\/h2>\n<h3><b>Sanci\u00f3 principal: 50.000 euros per \u00fas de programari no conforme<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Aquesta \u00e9s la multa m\u00e9s coneguda i la m\u00e9s contundent del r\u00e8gim sancionador de VeriFactu.<\/span><\/p>\n<p><b>Quantia: <\/b><span style=\"font-weight: 400;\">50.000 euros fixos per cada exercici fiscal en qu\u00e8 s&#8217;hagi utilitzat programari no conforme.<\/span><\/p>\n<p><b>Aplicable quan:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Utilitzeu un programa de facturaci\u00f3 que permet la manipulaci\u00f3 o eliminaci\u00f3 de registres (programari de doble \u00fas)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El vostre programari no compta amb la declaraci\u00f3 responsable del fabricant certificant el seu compliment amb VeriFactu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El programa no compleix amb les especificacions t\u00e8cniques d&#8217;integritat, conservaci\u00f3, tra\u00e7abilitat i llegibilitat exigides<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No genereu el codi QR tributari a les factures quan \u00e9s obligatori<\/span><\/li>\n<\/ul>\n<p><b>Important: <\/b><span style=\"font-weight: 400;\">La sanci\u00f3 \u00e9s per exercici complet, no per factura. Encara que h\u00e0giu em\u00e8s una sola factura amb programari no conforme durant tot l&#8217;any, la multa continua sent de 50.000 euros.<\/span><\/p>\n<p><b>\u00c9s igual per a tots?: <\/b><span style=\"font-weight: 400;\">S\u00ed. La multa de 50.000 euros \u00e9s fixa, sense distinci\u00f3 de mida d&#8217;empresa o volum de facturaci\u00f3. Aix\u00f2 fa que sigui especialment dura per a aut\u00f2noms i petites empreses.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assegureu-vos que el vostre programari genera formats estructurats: Facturae i\/o UBL, no nom\u00e9s PDF.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coordineu amb clients i prove\u00efdors: Acordeu formats, realitzeu proves abans de l&#8217;obligatorietat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implementeu un sistema de conservaci\u00f3: Garantiu acc\u00e9s a factures durant 4 anys m\u00ednim.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formeu el vostre equip: Tots han de saber com emetre, rebre i arxivar factures electr\u00f2niques correctament.<\/span><\/li>\n<\/ol>\n<h2><b>Conseq\u00fc\u00e8ncies m\u00e9s enll\u00e0 de les multes econ\u00f2miques<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">L&#8217;import de les sancions \u00e9s nom\u00e9s la punta de l&#8217;iceberg. El veritable cost de l&#8217;incompliment va molt m\u00e9s enll\u00e0 de la multa inicial. <\/span><\/p>\n<h3><b>Inclusi\u00f3 en plans d&#8217;inspecci\u00f3 prioritaris<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Un cop sancionat, el vostre NIF queda marcat a les bases de dades de l&#8217;AEAT com a perfil de risc. Aix\u00f2 multiplica exponencialment les probabilitats de patir inspeccions exhaustives i recurrents en els anys seg\u00fcents, no nom\u00e9s sobre facturaci\u00f3 sin\u00f3 sobre tots els vostres impostos. <\/span><\/p>\n<h3><b>Impossibilitat operativa de treballar<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Si els vostres clients B2B estan obligats a rebre factures electr\u00f2niques i vosaltres no podeu emetre-les correctament, simplement no podreu treballar amb ells. El rebuig sistem\u00e0tic de les vostres factures us deixar\u00e0 fora del mercat. <\/span><\/p>\n<h3><b>Dany reputacional<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ser sancionat per incompliment fiscal genera desconfian\u00e7a entre clients i prove\u00efdors. En sectors on es valora especialment el compliment normatiu, pot significar la p\u00e8rdua de contractes importants. <\/span><\/p>\n<h3><b>P\u00e8rdua d&#8217;ajudes p\u00fabliques<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Si esteu rebent ajudes del Kit Digital o altres subvencions p\u00fabliques, l&#8217;incompliment d&#8217;obligacions fiscals pot comportar la retirada d&#8217;aquestes ajudes i l&#8217;obligaci\u00f3 de retornar-les.<\/span><\/p>\n<h2><b>Preguntes freq\u00fcents sobre sancions<\/b><\/h2>\n<h3><b>Puc rebre la multa de 50.000 euros si facturo molt poc?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">S\u00ed. La sanci\u00f3 de 50.000 euros per utilitzar programari no conforme \u00e9s fixa, sense distinci\u00f3 de volum de facturaci\u00f3. Encara que emeteu una sola factura al mes, si el vostre programari no compleix VeriFactu, la multa \u00e9s la mateixa.  <\/span><\/p>\n<h3><b>Hi haur\u00e0 per\u00edode de gr\u00e0cia sense sancions?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No hi ha confirmaci\u00f3 oficial d&#8217;un per\u00edode de gr\u00e0cia. Les sancions s&#8217;aplicaran un cop transcorregut el termini d&#8217;obligatorietat (1 gener 2026 societats, 1 juliol 2026 aut\u00f2noms). \u00c9s fonamental estar adaptat abans d&#8217;aquestes dates.  <\/span><\/p>\n<h3><b>Com detectar\u00e0 Hisenda que el meu programari no compleix?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Hisenda pot detectar-ho de diverses formes: durant inspeccions rutin\u00e0ries en sol\u00b7licitar els registres de facturaci\u00f3, quan un client intenta verificar la vostra factura amb el codi QR i no funciona, per encreuaments d&#8217;informaci\u00f3 amb els vostres clients, o mitjan\u00e7ant an\u00e0lisi de patrons sospitosos.<\/span><\/p>\n<h3><b>Si el meu prove\u00efdor de programari em va enganyar, he de pagar la multa?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Inicialment s\u00ed. La responsabilitat del compliment recau sobre vosaltres com a usuari. Si podeu demostrar que el prove\u00efdor us va garantir per escrit el compliment i va resultar ser fals, podr\u00edeu reclamar-li civilment els danys, per\u00f2 la sanci\u00f3 de l&#8217;AEAT la pagueu vosaltres.  <\/span><\/p>\n<h3><b>Les sancions s\u00f3n acumulables?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">S\u00ed. Podeu ser sancionat simult\u00e0niament per VeriFactu (50.000 euros) i per no utilitzar factura electr\u00f2nica B2B (fins a 10.000 euros) si incompliu ambdues normatives. <\/span><\/p>\n<h3><b>Puc reduir la multa si col\u00b7laboro?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Com en altres sancions tribut\u00e0ries, poden aplicar-se reduccions per conformitat o pagament r\u00e0pid si no recorreu la sanci\u00f3. No obstant aix\u00f2, la millor estrat\u00e8gia \u00e9s evitar l&#8217;incompliment des del principi. <\/span><\/p>\n<h2><b>Recomanacions finals<\/b><\/h2>\n<p><b>No espereu a l&#8217;\u00faltim moment: <\/b><span style=\"font-weight: 400;\">L&#8217;adaptaci\u00f3 requereix temps. Avalueu la vostra situaci\u00f3 ara, no setmanes abans de la data l\u00edmit.<\/span><\/p>\n<p><b>Verifiqueu tot per escrit: <\/b><span style=\"font-weight: 400;\">Sol\u00b7liciteu al vostre prove\u00efdor de programari la declaraci\u00f3 responsable de compliment amb VeriFactu. Guardeu aquest document.<\/span><\/p>\n<p><b>Realitzeu proves: <\/b><span style=\"font-weight: 400;\">No us refieu cegament. Emeteu factures de prova, verifiqueu el QR, comproveu que els registres es conserven correctament.<\/span><\/p>\n<p><b>Considereu l&#8217;assessorament professional: <\/b><span style=\"font-weight: 400;\">Les sancions s\u00f3n tan elevades que invertir en assessoria especialitzada \u00e9s clarament rendible.<\/span><\/p>\n<p><b>Documenteu tot el proc\u00e9s: <\/b><span style=\"font-weight: 400;\">Guardeu correus electr\u00f2nics, contractes, declaracions del prove\u00efdor, dates d&#8217;implantaci\u00f3. Aquesta documentaci\u00f3 pot ser la vostra defensa si sorgeix algun problema.<\/span><\/p>\n<h2><b>Conclusi\u00f3<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">El r\u00e8gim sancionador per incompliment de VeriFactu i factura electr\u00f2nica \u00e9s extremadament sever, amb multes que poden assolir els 50.000 euros per exercici en el primer cas i fins a 10.000 euros en el segon.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aquestes sancions no s\u00f3n te\u00f2riques ni remotes: s&#8217;aplicaran tan bon punt transcorrin els terminis d&#8217;obligatorietat. I les conseq\u00fc\u00e8ncies van molt m\u00e9s enll\u00e0 de l&#8217;impacte econ\u00f2mic directe: inclouen impossibilitat operativa de treballar, major probabilitat d&#8217;inspeccions, dany reputacional i p\u00e8rdua d&#8217;ajudes p\u00fabliques. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">La clau est\u00e0 en l&#8217;anticipaci\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coneixeu les vostres dates l\u00edmit (1 gener 2026 societats \/ 1 juliol 2026 aut\u00f2noms per a VeriFactu; 1-2 anys despr\u00e9s del reglament per a factura electr\u00f2nica B2B segons la vostra facturaci\u00f3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verifiqueu ara si el vostre programari compleix els requisits d&#8217;ambdues normatives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si no compleix, planifiqueu la migraci\u00f3 amb temps suficient<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Realitzeu proves exhaustives abans de les dates d&#8217;obligatorietat<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formeu el vostre equip en els nous procediments<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">No es tracta d&#8217;alarmar innecess\u00e0riament, sin\u00f3 de prendre consci\u00e8ncia que el compliment normatiu en facturaci\u00f3 ha passat de ser una q\u00fcesti\u00f3 menor a convertir-se en una obligaci\u00f3 cr\u00edtica amb conseq\u00fc\u00e8ncies molt greus en cas d&#8217;incompliment.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Necessiteu verificar si el vostre programari compleix amb VeriFactu i evitar sancions de fins a 50.000 euros?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A Guti\u00e9rrez Pujadas &amp; Partners auditem el vostre sistema actual de facturaci\u00f3, us expliquem quines normatives us afecten i us ajudem a triar la soluci\u00f3 tecnol\u00f2gica adequada per complir amb VeriFactu i la futura factura electr\u00f2nica obligat\u00f2ria.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 Informeu-vos sobre el nostre servei d&#8217;assessorament: <\/span><b>https:\/\/gpasoc.com\/asesoramiento-fiscal-y-contable-nacional-e-internacional\/<\/b><\/p>\n<p><b>Sol\u00b7liciteu una auditoria de compliment sense comprom\u00eds <\/b><span style=\"font-weight: 400;\">i protegiu la vostra empresa de sancions evitables.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;adaptaci\u00f3 a VeriFactu i la futura factura electr\u00f2nica obligat\u00f2ria B2B no s\u00f3n meres recomanacions administratives: s\u00f3n obligacions legals recolzades per un r\u00e8gim sancionador molt sever. Les multes per incompliment poden arribar als 50.000 euros per exercici en el cas de VeriFactu, i fins a 10.000 euros per la factura electr\u00f2nica B2B. Moltes empreses i aut\u00f2noms [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":5144,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[435,436,437,438],"tags":[],"class_list":["post-5143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria-fiscal","category-empreses","category-fiscalitat","category-verifactu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sancions VeriFactu i Factura Electr\u00f2nica: Multes 2025<\/title>\n<meta name=\"description\" content=\"Sancions VeriFactu de fins a 50.000\u20ac i multes factura electr\u00f2nica B2B de 10.000\u20ac. 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