{"id":255630,"date":"2026-04-02T16:19:04","date_gmt":"2026-04-02T14:19:04","guid":{"rendered":"https:\/\/www.easyap.com\/?p=254418"},"modified":"2026-08-12T11:16:22","modified_gmt":"2026-08-12T09:16:22","slug":"facturacion-electronica-b2b-obligatoria-en-espana","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/fr\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/","title":{"rendered":"La facturation \u00e9lectronique B2B obligatoire en Espagne apr\u00e8s le D\u00e9cret Royal 238\/2026"},"content":{"rendered":"<p><span style=\"font-weight: 400\">La <\/span><a href=\"http:\/\/www.easyap.com\/workflow-de-aprobacion-de-facturas\/factura-electronica\/\"><b>facturation \u00e9lectronique<\/b><\/a><b> B2B<\/b><span style=\"font-weight: 400\"> en Espagne passe d&#8217;une pr\u00e9vision normative \u00e0 un syst\u00e8me d\u00e9fini, structur\u00e9 et ayant des implications op\u00e9rationnelles imm\u00e9diates pour les entreprises. Le <\/span><a href=\"https:\/\/www.boe.es\/boe\/dias\/2026\/03\/31\/pdfs\/BOE-A-2026-7295.pdf\"><span style=\"font-weight: 400\">D\u00e9cret Royal 238\/2026,<\/span><\/a><span style=\"font-weight: 400\"> publi\u00e9 le 31 mars, <\/span><b>rend enfin obligatoire la facture \u00e9lectronique entre entreprises et professionnels, \u00e9tablissant non seulement le \u00ab quoi \u00bb, mais aussi le \u00ab comment \u00bb.<\/b><\/p>\n<p><span style=\"font-weight: 400\">Pour les directeurs financiers et les responsables financiers, le changement va au-del\u00e0 de la conformit\u00e9 l\u00e9gale. Il implique de repenser les processus, d&#8217;int\u00e9grer les syst\u00e8mes et de s&#8217;adapter \u00e0 un nouveau mod\u00e8le o\u00f9 la tra\u00e7abilit\u00e9 des factures et des paiements sera totale. Voyons<\/span><b> ce qui change, son calendrier de mise en \u0153uvre et comment vous pr\u00e9parer d\u00e8s maintenant.<\/b><\/p>\n<h2><span style=\"font-weight: 400\">Que pr\u00e9voit le D\u00e9cret Royal 238\/2026 concernant la facturation \u00e9lectronique B2B ?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Le D\u00e9cret Royal qui vient d&#8217;\u00eatre publi\u00e9 au BOE d\u00e9veloppe l&#8217;obligation de facturation \u00e9lectronique B2B. Cette obligation avait d\u00e9j\u00e0 \u00e9t\u00e9 introduite dans la <\/span><a href=\"https:\/\/www.easyap.com\/fr\/ley-crea-y-crece\/\"><b>Loi Crea y Crece,<\/b><\/a><span style=\"font-weight: 400\"> mais <\/span><b>ajoute maintenant les \u00e9l\u00e9ments op\u00e9rationnels de base.<\/b><\/p>\n<p><span style=\"font-weight: 400\">Concr\u00e8tement, il \u00e9tablit :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">L&#8217;<\/span><b>obligation d&#8217;\u00e9mettre et de recevoir des factures \u00e9lectroniques entre entreprises.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">La cr\u00e9ation d&#8217;un <\/span><b>syst\u00e8me d&#8217;\u00e9change structur\u00e9.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">La n\u00e9cessit\u00e9 d&#8217;informer sur les <\/span><b>\u00e9tats de la facture.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">L&#8217;int\u00e9gration avec une <\/span><b>plateforme publique g\u00e9r\u00e9e par l&#8217;AEAT.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Un mod\u00e8le d&#8217;<\/span><b>interop\u00e9rabilit\u00e9 obligatoire entre plateformes priv\u00e9es.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Nous sommes donc face \u00e0 un changement structurel. Il ne s&#8217;agit plus seulement de num\u00e9riser les factures, mais de <\/span><b>comment les int\u00e9grer dans un<\/b> <b>\u00e9cosyst\u00e8me r\u00e9glement\u00e9 et tra\u00e7able<\/b><span style=\"font-weight: 400\">.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Qu&#8217;est-ce qui change r\u00e9ellement par rapport \u00e0 la r\u00e9glementation ant\u00e9rieure sur les factures \u00e9lectroniques ?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">En fait, le nouveau D\u00e9cret Royal publi\u00e9 au BOE ne modifie pas de nombreux aspects. Il nuance et pr\u00e9cise plut\u00f4t plusieurs points importants.&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400\">Jusqu&#8217;\u00e0 pr\u00e9sent, la r\u00e9glementation espagnole se concentrait sur :<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Obliger \u00e0 \u00e9mettre des factures \u00e9lectroniques (Loi Crea y Crece)<\/b><\/li>\n<li aria-level=\"1\"><b>Num\u00e9riser la relation avec l&#8217;Administration (<\/b><a href=\"https:\/\/www.easyap.com\/fr\/blog\/como-emitir-una-factura-face\/\"><b>FACe,<\/b><\/a> <a href=\"https:\/\/www.easyap.com\/fr\/suministro-inmediato-de-informacion-de-iva-sii\/\"><b>SII<\/b><\/a><b>). <\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Cependant, il n&#8217;existait pas de syst\u00e8me complet pour le domaine B2B. D\u00e9sormais, les changements les plus importants sont :<\/span><\/p>\n<h3><span style=\"font-weight: 400\">1. D&#8217;une obligation l\u00e9gale \u00e0 un syst\u00e8me op\u00e9rationnel complet<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Un<\/span><b> syst\u00e8me est d\u00e9fini avec des formats, des plateformes, des flux de donn\u00e9es et des obligations de reporting.<\/b><span style=\"font-weight: 400\"> Ce qui rapproche l&#8217;Espagne de mod\u00e8les de type <\/span><a href=\"https:\/\/www.easyap.com\/fr\/?p=256285\"><b>Contr\u00f4le Continu des Transactions (CTC)<\/b><span style=\"font-weight: 400\">.<\/span><\/a><\/p>\n<h3><span style=\"font-weight: 400\">2. Toutes les factures passent par l&#8217;AEAT directement ou indirectement<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Bien que les entreprises puissent utiliser des plateformes priv\u00e9es, elles doivent envoyer une <\/span><b>copie conforme de chaque facture \u00e0 la solution publique. <\/b><span style=\"font-weight: 400\">Ainsi, l&#8217;Administration aura une visibilit\u00e9 sur le trafic de facturation B2B. <\/span><\/p>\n<h3><span style=\"font-weight: 400\">3. La facture devient un processus, pas un document<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Le nouveau D\u00e9cret Royal introduit l&#8217;obligation de <\/span><b>informer sur l&#8217;acceptation ou le rejet et sur la date de paiement effectif dans un d\u00e9lai maximum de 4 jours. <\/b><span style=\"font-weight: 400\">Par cons\u00e9quent, la facturation devient un flux monitoris\u00e9 de bout en bout.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">4. Contr\u00f4le effectif des retards de paiement<\/span><\/h3>\n<p><b>Le paiement doit \u00eatre obligatoirement communiqu\u00e9 \u00e0 l&#8217;AEAT.<\/b><span style=\"font-weight: 400\"> Cela permettra aux entreprises de calculer les d\u00e9lais de paiement r\u00e9els et de d\u00e9tecter les manquements syst\u00e9matiques. <\/span><\/p>\n<h3><span style=\"font-weight: 400\">5. Interop\u00e9rabilit\u00e9 obligatoire entre les plateformes<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Les <\/span><b>plateformes priv\u00e9es devront s&#8217;interconnecter entre elles, accepter les demandes de connexion et ne pas facturer pour cela. <\/b><span style=\"font-weight: 400\">Par cons\u00e9quent, les barri\u00e8res technologiques sont \u00e9limin\u00e9es et la d\u00e9pendance vis-\u00e0-vis d&#8217;un seul fournisseur est \u00e9vit\u00e9e.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Comment fonctionnera le nouveau syst\u00e8me de facturation \u00e9lectronique B2B ?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Le mod\u00e8le d\u00e9fini est hybride :<\/span><\/p>\n<table style=\"width: 490px\">\n<p><b>\u00c9l\u00e9ment<\/b><br \/>\n<b>Fonction<\/b><\/p>\n<p><span style=\"font-weight: 400\">Plateformes priv\u00e9es<\/span><br \/>\n<span style=\"font-weight: 400\">\u00c9change de factures<\/span><\/p>\n<p><span style=\"font-weight: 400\">Solution publique AEAT<\/span><br \/>\n<span style=\"font-weight: 400\">D\u00e9p\u00f4t + contr\u00f4le<\/span><\/p>\n<p><span style=\"font-weight: 400\">Entreprises<\/span><br \/>\n<span style=\"font-weight: 400\">\u00c9mission, r\u00e9ception et reporting<\/span><\/p>\n<\/table>\n<p><span style=\"font-weight: 400\">Par cons\u00e9quent, il existe \u00e9galement un nouveau flux de facturation \u00e9lectronique B2B simplifi\u00e9 :<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">\u00c9mission de la facture \u00e9lectronique. <\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Envoi au client (par plateforme priv\u00e9e ou publique).<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Envoi d&#8217;une copie \u00e0 l&#8217;AEAT.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">R\u00e9ception par le client.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Communication des statuts. <\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Communication du paiement. <\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">Le r\u00e9sultat final de tout cela est que l&#8217;Administration et les entreprises elles-m\u00eames disposent d&#8217;une tra\u00e7abilit\u00e9 compl\u00e8te du cycle de vie de chaque facture.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Formats et exigences techniques : impact sur les syst\u00e8mes et les ERP<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Comme nous l&#8217;avons mentionn\u00e9, le D\u00e9cret Royal de mars 2026 sur les factures \u00e9lectroniques B2B standardise et \u00e9tablit des exigences claires :<\/span><\/p>\n<h3><span style=\"font-weight: 400\">Formats admis :<\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/fr\/blog\/que-es-ubl-resolvemos-las-dudas-mas-frecuentes\/\"><b>UBL (r\u00e9f\u00e9rence principale).<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/fr\/?p=256225\"><b>Facturae.<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/fr\/?p=256481\"><b>EDIFACT<\/b><span style=\"font-weight: 400\">.<\/span><\/a><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400\">CII.&nbsp;<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">Exigences techniques :<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/fr\/?p=256258\"><b>Signature \u00e9lectronique<\/b><\/a><span style=\"font-weight: 400\"> avanc\u00e9e.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Identifiant unique de chaque facture.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Capacit\u00e9 de transformation entre les formats.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Protocoles s\u00e9curis\u00e9s (AS2 \/ AS4).<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/fr\/?p=256473\"><b>Certification de s\u00e9curit\u00e9 (ISO 27001).<\/b><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Pour les entreprises, cela implique une adaptation profonde de l&#8217;ERP et du middleware, ainsi que le recours \u00e0 des solutions sp\u00e9cialis\u00e9es.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Calendrier de mise en \u0153uvre : quand la facture \u00e9lectronique B2B sera-t-elle obligatoire ?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">En ce qui concerne l&#8217;application du D\u00e9cret Royal, elle sera progressive :<\/span><\/p>\n<table style=\"width: 659px\">\n<p><b>Type d&#8217;entreprise<\/b><br \/>\n<b>D\u00e9lai<\/b><\/p>\n<p><span style=\"font-weight: 400\">Organisations avec plus de 8 millions \u20ac de chiffre d&#8217;affaires<\/span><br \/>\n<span style=\"font-weight: 400\">12 mois<\/span><\/p>\n<p><span style=\"font-weight: 400\">Autres entreprises<\/span><br \/>\n<span style=\"font-weight: 400\">24 mois<\/span><\/p>\n<\/table>\n<p><span style=\"font-weight: 400\">Le plus important concernant les d\u00e9lais est que le calcul commence apr\u00e8s l&#8217;arr\u00eat\u00e9 minist\u00e9riel en attente.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Impact sur les processus financiers : comptes fournisseurs et clients<\/span><\/h2>\n<p><span style=\"font-weight: 400\">De plus, le changement n&#8217;est pas seulement technologique, car il affecte directement les processus financiers.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Pour les comptes fournisseurs (AP)<\/b><span style=\"font-weight: 400\">, l&#8217;enregistrement obligatoire des statuts et la communication des paiements contribueront \u00e0 un contr\u00f4le plus pr\u00e9cis des d\u00e9lais.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Pour les comptes clients (AR)<\/b><span style=\"font-weight: 400\">, un suivi d&#8217;acceptation devra \u00eatre effectu\u00e9 et une meilleure visibilit\u00e9 du recouvrement sera offerte, ce qui r\u00e9duira les litiges.&nbsp;<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">Exemple pratique<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Voyons maintenant l&#8217;ensemble du processus avec un exemple. Supposons que l&#8217;Entreprise A (Espagne) vende son produit \u00e0 l&#8217;Entreprise B. Le flux serait :<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">L&#8217;Entreprise A \u00e9met la facture en UBL.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Elle l&#8217;envoie via une plateforme priv\u00e9e.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Parall\u00e8lement, une copie est envoy\u00e9e \u00e0 l&#8217;AEAT.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">L&#8217;Entreprise B :<\/span>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"2\"><span style=\"font-weight: 400\">Accepte la facture.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"2\"><span style=\"font-weight: 400\">Enregistre le paiement \u00e0 45 jours.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"2\"><span style=\"font-weight: 400\">D\u00e9clare le paiement.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">De cette mani\u00e8re, tout le cycle est enregistr\u00e9 et disponible pour l&#8217;Administration.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Facturation \u00e9lectronique vs Verifactu vs SII<\/span><\/h2>\n<p><span style=\"font-weight: 400\">D&#8217;autre part, comme chaque fois que nous parlons de factures en ligne, il est fondamental de ne pas confondre la facturation \u00e9lectronique avec Verifactu et le SII :&nbsp;<\/span><\/p>\n<table style=\"width: 707px\">\n<p><b>Syst\u00e8me<\/b><br \/>\n<b>Port\u00e9e<\/b><br \/>\n<b>Objectif<\/b><\/p>\n<p><span style=\"font-weight: 400\">Facturation \u00e9lectronique B2B<\/span><br \/>\n<span style=\"font-weight: 400\">Op\u00e9rations entre entreprises<\/span><br \/>\n<span style=\"font-weight: 400\">Contr\u00f4le des paiements et des retards de paiement<\/span><\/p>\n<p><span style=\"font-weight: 400\">SII<\/span><br \/>\n<span style=\"font-weight: 400\">TVA en temps quasi r\u00e9el<\/span><br \/>\n<span style=\"font-weight: 400\">Contr\u00f4le fiscal<\/span><\/p>\n<p><span style=\"font-weight: 400\">Verifactu<\/span><br \/>\n<span style=\"font-weight: 400\">Logiciel de facturation<\/span><br \/>\n<span style=\"font-weight: 400\">Lutte contre la fraude<\/span><\/p>\n<\/table>\n<p><span style=\"font-weight: 400\">C&#8217;est-\u00e0-dire que <\/span><b>la facturation \u00e9lectronique B2B ne remplace ni le SII ni Verifactu. <\/b><span style=\"font-weight: 400\">Elle s&#8217;y ajoute comme une couche de contr\u00f4le suppl\u00e9mentaire.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Que doivent faire les entreprises maintenant apr\u00e8s le D\u00e9cret Royal ?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Pour les DAF et les \u00e9quipes financi\u00e8res, les actions prioritaires sont claires :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>\u00c9valuer leurs syst\u00e8mes actuels.<\/b><span style=\"font-weight: 400\"> Ils doivent s&#8217;assurer qu&#8217;ils disposent d&#8217;un ERP pr\u00e9par\u00e9 pour les formats structur\u00e9s et dot\u00e9 d&#8217;une capacit\u00e9 d&#8217;int\u00e9gration.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Revoir les processus. <\/b><span style=\"font-weight: 400\">Ils doivent analyser leur gestion des statuts de facture, leurs circuits d&#8217;approbation et leurs registres de paiements.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>D\u00e9finir une strat\u00e9gie technologique.<\/b><span style=\"font-weight: 400\"> Ils doivent \u00e9valuer s&#8217;il est plus avantageux d&#8217;opter pour une plateforme priv\u00e9e ou de recourir \u00e0 la solution publique, et comment l&#8217;int\u00e9gration avec les fournisseurs se ferait dans chaque cas.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Pr\u00e9parer la conformit\u00e9. <\/b><span style=\"font-weight: 400\">C&#8217;est-\u00e0-dire qu&#8217;ils doivent v\u00e9rifier comment se fera le reporting \u00e0 l&#8217;AEAT et l&#8217;adaptation aux standards.&nbsp;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Bien que tout d\u00e9coule d&#8217;une obligation, nous sommes face \u00e0 une grande opportunit\u00e9 d&#8217;automatiser les processus, d&#8217;am\u00e9liorer la tr\u00e9sorerie, de r\u00e9duire les erreurs et de gagner en visibilit\u00e9.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Webinaire gratuit sur la fa\u00e7on de vous pr\u00e9parer \u00e0 la facture \u00e9lectronique obligatoire<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Chez easyap, le <\/span><b>16 avril prochain, \u00e0 11h00,<\/b><span style=\"font-weight: 400\"> nous organiserons un <\/span><b>webinaire gratuit sur la facturation \u00e9lectronique obligatoire en Espagne et ses changements suite au nouveau D\u00e9cret Royal.<\/b><span style=\"font-weight: 400\"> Nous y verrons<\/span><span style=\"font-weight: 400\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Ce que le nouveau D\u00e9cret Royal \u00e9tablit exactement.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Le calendrier de mise en \u0153uvre.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Son impact sur les processus financiers.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Comment se pr\u00e9parer d\u00e8s maintenant.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Diff\u00e9rences entre facturation \u00e9lectronique, Verifactu et SII.&nbsp;<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.easyap.com\/fr\/webinars\/\"><b>Vous pouvez vous inscrire au webinaire gratuit ici.&nbsp;<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400\">La facturation \u00e9lectronique B2B en Espagne entre dans une nouvelle phase : plus de contr\u00f4le, plus de transparence et plus de complexit\u00e9 op\u00e9rationnelle. Le d\u00e9fi est de se conformer de mani\u00e8re efficiente et \u00e9volutive. La question est de savoir si votre entreprise est pr\u00eate \u00e0 fonctionner dans un environnement o\u00f9 chaque facture et son paiement seront enti\u00e8rement tra\u00e7ables. <\/span><a href=\"https:\/\/www.easyap.com\/fr\/contacto\/\"><b>Contactez-nous sans engagement<\/b><\/a><span style=\"font-weight: 400\"> et nous en discuterons.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Questions fr\u00e9quentes<\/span><\/h2>\n<h3><span style=\"font-weight: 400\">Est-il obligatoire d&#8217;utiliser la plateforme publique de l&#8217;AEAT ?<\/span><\/h3>\n<p><b>Non. <\/b><span style=\"font-weight: 400\">Vous pouvez utiliser des plateformes priv\u00e9es, mais vous devez envoyer une copie de chaque facture \u00e0 la solution publique.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">Que se passe-t-il si le paiement n&#8217;est pas d\u00e9clar\u00e9 ?<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Le D\u00e9cret Royal impose de communiquer le paiement, de sorte que le non-respect <\/span><b>peut entra\u00eener des sanctions allant de 10 000 \u00e0 50 000 euros, <\/b><span style=\"font-weight: 400\">selon l&#8217;infraction.&nbsp;<\/span><\/p>\n<h3><span style=\"font-weight: 400\">La facturation \u00e9lectronique B2B en Espagne s&#8217;applique-t-elle aux entreprises \u00e9trang\u00e8res ?<\/span><\/h3>\n<p><b>Oui,<\/b><span style=\"font-weight: 400\"> si elles op\u00e8rent avec des entreprises \u00e9tablies en Espagne sous certaines conditions.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">Cela remplace-t-il le SII ?<\/span><\/h3>\n<p><b>Non<\/b><span style=\"font-weight: 400\">. Ce sont des syst\u00e8mes compl\u00e9mentaires avec des objectifs distincts.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La facturation \u00e9lectronique B2B en Espagne passe d&#8217;une pr\u00e9vision normative \u00e0 un syst\u00e8me d\u00e9fini, structur\u00e9 et ayant des implications op\u00e9rationnelles imm\u00e9diates pour les entreprises. Le D\u00e9cret Royal 238\/2026, publi\u00e9 le 31 mars, rend enfin obligatoire la facture \u00e9lectronique entre entreprises et professionnels, \u00e9tablissant non seulement le \u00ab quoi \u00bb, mais aussi le \u00ab comment \u00bb. [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":254419,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[270],"tags":[],"class_list":["post-255630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.4 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Obligation de facturation \u00e9lectronique entre entreprises et professionnels en Espagne. - easyap<\/title>\n<meta name=\"description\" content=\"Facturation \u00e9lectronique B2B obligatoire en Espagne : les cl\u00e9s du nouveau D\u00e9cret Royal et comment cela affecte les entreprises.\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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