{"id":619,"date":"2015-11-01T19:52:58","date_gmt":"2015-11-01T18:52:58","guid":{"rendered":"https:\/\/apnexus.es\/nova-obligacio-llibres-diva-online\/"},"modified":"2025-10-20T08:37:03","modified_gmt":"2025-10-20T08:37:03","slug":"nova-obligacio-llibres-diva-online","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/nova-obligacio-llibres-diva-online\/","title":{"rendered":"Nova obligaci\u00f3: Llibres d&#8217;IVA online"},"content":{"rendered":"<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria obligar\u00e0 a prop de 62.000 contribuents a portar els llibres obligatoris d&#8217;IVA telem\u00e0ticament a la web d&#8217;Hisenda a partir de l&#8217;1 de gener de 2017.<br \/>\nLes empreses obligades tindran 4 dies per enviar a Hisenda la informaci\u00f3 corresponent a les factures emeses i rebudes.<br \/>\nEl sistema ha estat batejat com a SSI (Subministrament Immediat d&#8217;Informaci\u00f3).<br \/>\nEls obligats seran les grans empreses, els grups fiscals d&#8217;IVA i les empreses inscrites a la devoluci\u00f3 mensual, en resum, les obligades actualment a la presentaci\u00f3 del model 340 mensual.<br \/>\nEl que l&#8217;Ag\u00e8ncia Tribut\u00e0ria ofereix a canvi \u00e9s un per\u00edode addicional de deu dies per a presentar les declaracions d&#8217;IVA.<br \/>\nPer a que els contribuents tinguin temps suficient per a implementar els seus sistemes inform\u00e0tics que permetin tal obligaci\u00f3, la norma entrar\u00e0 en vigor l&#8217;1 de gener de 2017.<br \/>\nAquest canvi suposa una c\u00e0rrega de treball extraordin\u00e0riament m\u00e9s gran que la actual, que afectar\u00e0 negativament principalment a les pimes que sol\u00b7liciten devoluci\u00f3 mensual. Aquestes haurien d&#8217;analitzar els costos d&#8217;implementar els seus sistemes inform\u00e0tics i el personal administratiu i comparar-los amb l&#8217;opci\u00f3 de renunciar a la devoluci\u00f3 mensual d&#8217;IVA i demanar finan\u00e7ament a les entitats banc\u00e0ries.<br \/>\nDefinitivament ens apropem poc a poc a que Hisenda ens porti directament la nostra comptabilitat.<br \/>\n<a href=\"https:\/\/apnexus.es\/wp-content\/uploads\/2015\/11\/20_10_2014_NP_Modernizacion_IVA.pdf\">20_10_2014_NP_Modernizacion_IVA<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria obligar\u00e0 a prop de 62.000 contribuents a portar els llibres obligatoris d&#8217;IVA telem\u00e0ticament a la web d&#8217;Hisenda a partir de l&#8217;1 de gener de 2017. Les empreses obligades tindran 4 dies per enviar a Hisenda la informaci\u00f3 corresponent a les factures emeses i rebudes. El sistema ha estat batejat com a SSI (Subministrament [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-619","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=619"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/619\/revisions"}],"predecessor-version":[{"id":1282,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/619\/revisions\/1282"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}