{"id":43521,"date":"2025-12-03T11:49:59","date_gmt":"2025-12-03T09:49:59","guid":{"rendered":"https:\/\/deveho.com\/?p=43521"},"modified":"2025-12-03T12:18:57","modified_gmt":"2025-12-03T10:18:57","slug":"facturation-electronique-en-espagne","status":"publish","type":"post","link":"https:\/\/deveho.com\/fr\/actualite\/facturation-electronique-en-espagne\/","title":{"rendered":"Facturation \u00e9lectronique en Espagne : Facturae, SII et le nouveau cadre VeriFactu (2027)"},"content":{"rendered":"<br \/>\n<h2>Facturation \u00e9lectronique en Espagne : Facturae, SII et le nouveau cadre VeriFactu (2027)<\/h2>\n<p>La facturation \u00e9lectronique conna\u00eet une acc\u00e9l\u00e9ration majeure en Espagne. Jusqu\u2019ici, elle se concentrait principalement sur les \u00e9changes avec le secteur public et sur le dispositif SII pour les grandes entreprises. D\u00e9sormais, elle entre dans une nouvelle phase avec le r\u00e8glement VeriFactu, qui deviendra obligatoire pour toutes les entreprises en 2027. Entre changements techniques, nouvelles obligations l\u00e9gales et refonte des syst\u00e8mes de facturation, le paysage espagnol \u00e9volue rapidement. <\/p>\n<p>Si cette r\u00e9forme repr\u00e9sente un changement national majeur, elle n&rsquo;uniformise pas compl\u00e8tement le paysage espagnol : les entreprises d\u00e9j\u00e0 soumises au r\u00e9gime SII y resteront, et le Pays basque conserve son propre syst\u00e8me obligatoire (TicketBAI). Le nouveau cadre VeriFactu compl\u00e8te donc les r\u00e9gimes existants plut\u00f4t que de les remplacer.<\/p>\n<h3><red>Facturation \u00e9lectronique en Espagne : o\u00f9 en est-on ?<\/red><\/h3>\n<p><p data-start=\"1098\" data-end=\"1223\">Le <strong>2 d\u00e9cembre 2025<\/strong>, le gouvernement espagnol a officialis\u00e9<strong> le report de l\u2019entr\u00e9e en vigueur de Verifactu<\/strong> : la date obligatoire de mise en conformit\u00e9 passe <strong>de 2026 \u00e0 2027<\/strong> \u2014 avec un d\u00e9but d\u2019application au 1er janvier 2027 pour les soci\u00e9t\u00e9s, et au 1er juillet 2027 pour les pymes et ind\u00e9pendants. Ce report a \u00e9t\u00e9 valid\u00e9 par le Conseil des Ministres via un d\u00e9cret-loi du Minist\u00e8re de Hacienda.<\/p>\n<p data-start=\"3297\" data-end=\"3421\">Le calendrier \u00e0 retenir est donc :<\/p>\n<ul>\n<li data-start=\"3425\" data-end=\"3498\"><strong data-start=\"3425\" data-end=\"3445\">1\u1d49\u02b3 janvier 2027<\/strong> : entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/li>\n<li data-start=\"3501\" data-end=\"3569\"><strong data-start=\"3501\" data-end=\"3521\">1\u1d49\u02b3 juillet 2027 <\/strong>: autres entreprises et travailleurs autonomes.<\/li>\n<\/ul>\n<p data-start=\"3571\" data-end=\"3617\">Le SII continue de fonctionner ind\u00e9pendamment.<\/p>\n<\/p>\n<h3><red>Un dispositif espagnol d\u00e9j\u00e0 bien \u00e9tabli <\/red><\/h3>\n<p><p data-start=\"1098\" data-end=\"1223\">L\u2019Espagne dispose d\u00e9j\u00e0 d\u2019un \u00e9cosyst\u00e8me avanc\u00e9 de facturation \u00e9lectronique. Trois axes structurent aujourd\u2019hui le dispositif :<\/p>\n<p data-start=\"1228\" data-end=\"1322\">Tout d\u2019abord, <strong data-start=\"1228\" data-end=\"1282\">la facturation \u00e9lectronique vers le secteur public<\/strong>, obligatoire depuis plusieurs ann\u00e9es.<\/p>\n<p data-start=\"1326\" data-end=\"1429\">Ensuite,<strong data-start=\"1326\" data-end=\"1336\"> le SII<\/strong>, syst\u00e8me d\u2019envoi quasi-imm\u00e9diat des registres de facturation pour les grandes entreprises.<\/p>\n<p data-start=\"1433\" data-end=\"1565\"><span data-start=\"1433\" data-end=\"1473\">Enfin, l<\/span><strong data-start=\"1433\" data-end=\"1473\">e nouveau cadre national VeriFactu<\/strong>, qui impose d\u00e8s 2027 des exigences techniques strictes \u00e0 tous les logiciels de facturation.<\/p>\n<\/p>\n<h3><red>Lexique essentiel pour comprendre le dispositif espagnol<\/red><\/h3>\n<ul>\n<li data-start=\"1599\" data-end=\"1708\"><strong data-start=\"1599\" data-end=\"1611\">Facturae<\/strong> : format XML officiel pour les factures adress\u00e9es au secteur public (versions 3.2.1 et 3.2.2).<\/li>\n<li data-start=\"1711\" data-end=\"1827\"><strong data-start=\"1711\" data-end=\"1729\">FACe \/ FACeB2B<\/strong> : flateformes de d\u00e9p\u00f4t pour les factures \u00e9lectroniques destin\u00e9es aux administrations publiques.<\/li>\n<li data-start=\"1830\" data-end=\"1946\"><strong data-start=\"1830\" data-end=\"1875\">SII (Suministro Inmediato de Informaci\u00f3n)<\/strong> : d\u00e9claration quasi-imm\u00e9diate des registres de facturation \u00e0 l\u2019AEAT.<\/li>\n<li data-start=\"1949\" data-end=\"2044\"><strong data-start=\"1949\" data-end=\"1995\">SIF (Sistemas Inform\u00e1ticos de Facturaci\u00f3n)<\/strong> : logiciels conformes au r\u00e8glement VeriFactu.<\/li>\n<li data-start=\"2047\" data-end=\"2194\"><strong>VeriFactu<\/strong> : r\u00e8glement imposant int\u00e9grit\u00e9, tra\u00e7abilit\u00e9, journalisation, QR code et, dans certains cas, transmission automatique des factures.<\/li>\n<li data-start=\"2197\" data-end=\"2277\"><strong data-start=\"2197\" data-end=\"2214\">QR VeriFactu<\/strong>\u00a0: QR obligatoire pour toutes les factures \u00e9mises par un SIF.<\/li>\n<li data-start=\"2280\" data-end=\"2345\"><strong data-start=\"2280\" data-end=\"2293\">TicketBAI<\/strong> : dispositif r\u00e9gional obligatoire au Pays Basque.<\/li>\n<\/ul>\n<h3><red>Les trois dispositifs espagnol cl\u00e9s<\/red><\/h3>\n<p><h4 data-start=\"2400\" data-end=\"2444\"><strong data-start=\"2404\" data-end=\"2444\">1. Facturae : le format officiel B2G<\/strong><\/h4>\n<p data-start=\"2445\" data-end=\"2585\">Les factures destin\u00e9es \u00e0 la sph\u00e8re publique doivent \u00eatre transmises au format <strong data-start=\"2523\" data-end=\"2539\">Facturae XML<\/strong>, via les plateformes <strong data-start=\"2561\" data-end=\"2569\">FACe<\/strong> ou <strong data-start=\"2573\" data-end=\"2584\">FACeB2B<\/strong>.<\/p>\n<h4 data-start=\"2587\" data-end=\"2650\"><strong data-start=\"2591\" data-end=\"2650\">2. Le dispositif Suministro Inmediato de Informaci\u00f3n (SII) : la transmission imm\u00e9diate des registres de TVA<\/strong><\/h4>\n<p data-start=\"2651\" data-end=\"2813\">Certaines entreprises \u2014 grands groupes, inscrites dans certains r\u00e9gimes fiscaux \u2014 doivent transmettre en quasi-temps r\u00e9el leurs registres de facturation \u00e0 la Agencia Estatal de Administraci\u00f3n Tributaria (AEAT).<\/p>\n<h4 data-start=\"2815\" data-end=\"2875\"><strong data-start=\"2819\" data-end=\"2875\">3. VeriFactu : le grand changement \u00e0 partir de 2027<\/strong><\/h4>\n<p>Le nouveau cadre intitul\u00e9 Reglamento VeriFactu impose, \u00e0 partir de 2027, que tous les syst\u00e8mes de facturation garantissent :<\/p>\n<ul>\n<li data-start=\"2938\" data-end=\"2964\">l\u2019int\u00e9grit\u00e9 des donn\u00e9es,<\/li>\n<li data-start=\"2967\" data-end=\"3014\">la tra\u00e7abilit\u00e9 et un journal d\u2019audit complet,<\/li>\n<li data-start=\"3017\" data-end=\"3062\">l\u2019inalt\u00e9rabilit\u00e9 des s\u00e9ries de facturation,<\/li>\n<li data-start=\"3065\" data-end=\"3090\">un QR code obligatoire,<\/li>\n<li data-start=\"3093\" data-end=\"3157\">la transmission des donn\u00e9es lorsque l\u2019entreprise active ce mode.<\/li>\n<\/ul>\n<p data-start=\"3159\" data-end=\"3262\">Il s\u2019agit d\u2019une r\u00e9forme structurante comparable aux dispositifs d\u00e9j\u00e0 d\u00e9ploy\u00e9s au Portugal ou en Italie.<\/p>\n<blockquote>\n<p data-start=\"3159\" data-end=\"3262\">Il est important de noter que l&#8217;activation du mode de transmission VeriFactu (soumission automatique et en temps r\u00e9el des factures \u00e0 l&#8217;AEAT) reste facultative. Les entreprises peuvent se conformer \u00e0 VeriFactu en mettant en \u0153uvre les exigences en mati\u00e8re d&#8217;int\u00e9grit\u00e9, d&#8217;enregistrement et de code QR sans activer la transmission automatique. L&#8217;AEAT encourage ce mode, mais il n&#8217;est pas obligatoire par d\u00e9faut.<\/p>\n<\/blockquote>\n<h3><red>Sch\u00e9ma d\u2019ensemble du dispositif espagnol<\/red><\/h3>\n<p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-43529\" src=\"https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/RFE-ES.png\" alt=\"\" width=\"1220\" height=\"1420\" srcset=\"https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/RFE-ES.png 1220w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/RFE-ES-258x300.png 258w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/RFE-ES-880x1024.png 880w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/RFE-ES-129x150.png 129w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/RFE-ES-768x894.png 768w, https:\/\/deveho.com\/wp-content\/uploads\/2025\/12\/RFE-ES-1024x1192.png 1024w\" sizes=\"(max-width: 1220px) 100vw, 1220px\" \/><\/p>\n<\/p>\n<h3><red>Qui est concern\u00e9 et comment ?<\/red><\/h3>\n<ul>\n<li data-start=\"3652\" data-end=\"3738\">Les <strong data-start=\"3656\" data-end=\"3702\">fournisseurs des administrations publiques<\/strong> : d\u00e9j\u00e0 soumis au format Facturae.<\/li>\n<li data-start=\"3741\" data-end=\"3838\">Les <strong data-start=\"3745\" data-end=\"3768\">grandes entreprises<\/strong> d\u00e9j\u00e0 sous SII : obligations maintenues, avec quelques am\u00e9nagements.<\/li>\n<li data-start=\"3841\" data-end=\"3943\"><strong data-start=\"3841\" data-end=\"3887\">Toutes les entreprises espagnoles d\u00e8s 2027<\/strong> : obligation d\u2019utiliser un <strong data-start=\"3915\" data-end=\"3942\">SIF conforme VeriFactu<\/strong>.<\/li>\n<\/ul>\n<h4 data-start=\"3566\" data-end=\"3608\">Il est important de ne pas confondre le SII et VeriFactu<\/h4>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"3610\" data-end=\"4091\">\n<thead data-start=\"3610\" data-end=\"3648\">\n<tr data-start=\"3610\" data-end=\"3648\">\n<th data-start=\"3610\" data-end=\"3620\" data-col-size=\"sm\">\u00c9l\u00e9ment<\/th>\n<th data-start=\"3620\" data-end=\"3630\" data-col-size=\"sm\"><strong data-start=\"3622\" data-end=\"3629\">SII<\/strong><\/th>\n<th data-start=\"3630\" data-end=\"3648\" data-col-size=\"md\">VeriFactu<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3687\" data-end=\"4091\">\n<tr data-start=\"3687\" data-end=\"3783\">\n<td data-start=\"3687\" data-end=\"3696\" data-col-size=\"sm\">Nature<\/td>\n<td data-start=\"3696\" data-end=\"3729\" data-col-size=\"sm\">Transmission des registres TVA<\/td>\n<td data-start=\"3729\" data-end=\"3783\" data-col-size=\"md\">Cadre l\u00e9gal pour tous les logiciels de facturation<\/td>\n<\/tr>\n<tr data-start=\"3784\" data-end=\"3849\">\n<td data-start=\"3784\" data-end=\"3792\" data-col-size=\"sm\">Cible<\/td>\n<td data-start=\"3792\" data-end=\"3814\" data-col-size=\"sm\">Grandes entreprises<\/td>\n<td data-start=\"3814\" data-end=\"3849\" data-col-size=\"md\">Toutes les entreprises d\u00e8s 2027<\/td>\n<\/tr>\n<tr data-start=\"3850\" data-end=\"3937\">\n<td data-start=\"3850\" data-end=\"3858\" data-col-size=\"sm\">Objet<\/td>\n<td data-start=\"3858\" data-end=\"3888\" data-col-size=\"sm\">D\u00e9claration quasi-imm\u00e9diate<\/td>\n<td data-start=\"3888\" data-end=\"3937\" data-col-size=\"md\">Garantir int\u00e9grit\u00e9, audit, QR, journalisation<\/td>\n<\/tr>\n<tr data-start=\"3938\" data-end=\"3989\">\n<td data-start=\"3938\" data-end=\"3947\" data-col-size=\"sm\">Format<\/td>\n<td data-start=\"3947\" data-end=\"3963\" data-col-size=\"sm\">Registres TVA<\/td>\n<td data-start=\"3963\" data-end=\"3989\" data-col-size=\"md\">Factures + m\u00e9tadonn\u00e9es<\/td>\n<\/tr>\n<tr data-start=\"3990\" data-end=\"4046\">\n<td data-start=\"3990\" data-end=\"4012\" data-col-size=\"sm\">Envoi obligatoire ?<\/td>\n<td data-start=\"4012\" data-end=\"4018\" data-col-size=\"sm\">Oui<\/td>\n<td data-start=\"4018\" data-end=\"4046\" data-col-size=\"md\">Seulement en mode activ\u00e9<\/td>\n<\/tr>\n<tr data-start=\"4047\" data-end=\"4091\">\n<td data-start=\"4047\" data-end=\"4061\" data-col-size=\"sm\">Coexistence<\/td>\n<td data-start=\"4061\" data-end=\"4072\" data-col-size=\"sm\">Continue<\/td>\n<td data-start=\"4072\" data-end=\"4091\" data-col-size=\"md\">S\u2019ajoute au SII<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<p>Les deux dispositifs ne s\u2019excluent pas : <strong>VeriFactu\u00a0r\u00e9git la facture<\/strong>, tandis que <strong data-start=\"4204\" data-end=\"4236\">SII r\u00e9git la d\u00e9claration TVA<\/strong>. Une m\u00eame entreprise peut \u00eatre concern\u00e9e par les deux.<\/p>\n<blockquote>\n<p>Pour les entreprises d\u00e9j\u00e0 soumises au SII, VeriFactu ne modifie pas leurs obligations en mati\u00e8re de d\u00e9claration de TVA. Il ajoute simplement des exigences relatives au logiciel de facturation (SIF). Dans la pratique, les deux cadres coexistent et traitent diff\u00e9rentes parties du processus de facturation.<\/p>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<\/div>\n<h3><red>Les obligations techniques cl\u00e9s<\/red><\/h3>\n<p><h4 data-start=\"4463\" data-end=\"4493\">Les SIF doivent :<\/h4>\n<ul>\n<li data-start=\"4496\" data-end=\"4542\">Assurer l\u2019int\u00e9grit\u00e9 et l\u2019inalt\u00e9rabilit\u00e9 des donn\u00e9es.<\/li>\n<li data-start=\"4545\" data-end=\"4622\">Tenir un<strong data-start=\"4548\" data-end=\"4574\"> journal des \u00e9v\u00e9nements<\/strong> (cr\u00e9ations, annulations, corrections, hash\u2026).<\/li>\n<li data-start=\"4625\" data-end=\"4672\">Horodater et rendre irr\u00e9versibles les s\u00e9ries.<\/li>\n<li data-start=\"4675\" data-end=\"4730\">Apposer le <strong>QR VeriFactu<\/strong>\u00a0sur chaque facture.<\/li>\n<li data-start=\"4733\" data-end=\"4768\">Garantir une conservation l\u00e9gale conforme.<\/li>\n<li data-start=\"4771\" data-end=\"4825\">Soumettre une <strong data-start=\"4775\" data-end=\"4802\">D\u00e9claration Responsable<\/strong> d\u00e9pos\u00e9e par l\u2019\u00e9diteur.<\/li>\n<\/ul>\n<blockquote>\n<p><strong>Concernant les formats et les signatures,<\/strong> Facturae reste la r\u00e9f\u00e9rence pour le B2G, et la signature \u00e9lectronique (XAdES ou \u00e9quivalent) s\u2019impose dans la plupart des cas.<\/p>\n<\/blockquote>\n<h3><red>Points encore \u00e0 clarifier<\/red><\/h3>\n<p><p>Bien que le cadre g\u00e9n\u00e9ral soit d\u00e9fini, plusieurs d\u00e9tails techniques et d&#8217;application restent \u00e0 d\u00e9terminer par l&#8217;AEAT. Il s&#8217;agit notamment :<\/p>\n<ul>\n<li>de la granularit\u00e9 exacte du journal des \u00e9v\u00e9nements techniques,<\/li>\n<li>de certains aspects de la structure QR <strong>VeriFactu<\/strong>,<\/li>\n<li>des proc\u00e9dures op\u00e9rationnelles pour les inspections et la notification des incidents,<\/li>\n<li>de l&#8217;interaction entre <strong>VeriFactu<\/strong> et les syst\u00e8mes r\u00e9gionaux tels que TicketBAI.<br \/>\nDes mises \u00e0 jour sont attendues par le biais des lignes directrices, des FAQ et des manuels techniques de l&#8217;AEAT.<\/li>\n<\/ul>\n<h3><red>Ce qu\u2019il ne faut pas oublier<\/red><\/h3>\n<ul>\n<li data-start=\"5043\" data-end=\"5092\"><strong data-start=\"5043\" data-end=\"5064\">Sanctions \u00e9lev\u00e9es<\/strong> en cas de non-conformit\u00e9.<\/li>\n<li data-start=\"5095\" data-end=\"5176\">Interaction possible entre cadre national et dispositifs r\u00e9gionaux (TicketBAI).<\/li>\n<\/ul>\n<blockquote>\n<p>Le Pays basque (\u00c1lava, Gipuzkoa et Bizkaia) applique son propre syst\u00e8me obligatoire, TicketBAI, qui continue de s&#8217;appliquer ind\u00e9pendamment de <strong>VeriFactu<\/strong>. Les entreprises op\u00e9rant dans ces territoires peuvent donc \u00eatre soumises simultan\u00e9ment aux deux cadres, avec des exigences techniques qui se recoupent partiellement mais qui restent distinctes.<\/p>\n<\/blockquote>\n<ul>\n<li data-start=\"5179\" data-end=\"5240\">Besoin d\u2019un <strong data-start=\"5191\" data-end=\"5218\">archivage l\u00e9gal robuste<\/strong> (WORM, indexation).<\/li>\n<li data-start=\"5243\" data-end=\"5329\">V\u00e9rifier la compatibilit\u00e9 <strong data-start=\"5269\" data-end=\"5281\">EN-16931<\/strong> et les r\u00e9seaux <strong data-start=\"5297\" data-end=\"5307\">Peppol<\/strong> pour l\u2019international.<\/li>\n<\/ul>\n<h3><red>Checklist concr\u00e8te pour vos \u00e9quipes<\/red><\/h3>\n<p><p data-start=\"5379\" data-end=\"5674\"><strong>Pour vous assurer de la conformit\u00e9, suivez ces \u00e9tapes :<\/strong><\/p>\n<ul>\n<li data-start=\"5379\" data-end=\"5674\">D\u00e9terminer si vous relevez du SII ou de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Cartographier les flux actuels (format, signature, ERP).<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Obtenir l\u2019engagement de conformit\u00e9 de votre \u00e9diteur SIF.<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Tester Facturae, FACe, archivage et int\u00e9gration ERP.<\/li>\n<li data-start=\"5379\" data-end=\"5674\">Mettre en place un archivage l\u00e9gal s\u00e9curis\u00e9.<\/li>\n<\/ul>\n<h3><red>FAQ \u2013 Les questions les plus fr\u00e9quentes<\/red><\/h3>\n<p><p data-start=\"5045\" data-end=\"5112\">Voici les questions les plus fr\u00e9quentes auxquelles vous devez pr\u00eater attention :<\/p>\n<p data-start=\"5045\" data-end=\"5112\"><strong data-start=\"5045\" data-end=\"5084\">VeriFactu remplace-t-il le SII ?<\/strong><br data-start=\"5084\" data-end=\"5087\" \/>Non, les deux coexistent.<\/p>\n<p data-start=\"5114\" data-end=\"5291\"><strong data-start=\"5114\" data-end=\"5173\">Devrai-je envoyer toutes mes factures en temps r\u00e9el ?<\/strong><br data-start=\"5173\" data-end=\"5176\" \/>Seulement si l\u2019entreprise active le mode VeriFactu ; sinon, seules les obligations de journalisation s\u2019appliquent.<\/p>\n<p data-start=\"5293\" data-end=\"5375\"><strong data-start=\"5293\" data-end=\"5344\">Facturae devient-il obligatoire pour le B2B ?<\/strong><br data-start=\"5344\" data-end=\"5347\" \/>Non, uniquement pour le B2G.<\/p>\n<p data-start=\"5377\" data-end=\"5480\"><strong data-start=\"5377\" data-end=\"5421\">Le PDF classique reste-t-il autoris\u00e9 ?<\/strong><br data-start=\"5421\" data-end=\"5424\" \/>Oui, s\u2019il est g\u00e9n\u00e9r\u00e9 par un SIF conforme et porte le QR.<\/p>\n<p data-start=\"5482\" data-end=\"5556\"><strong data-start=\"5482\" data-end=\"5512\">TicketBAI dispara\u00eet-il ?<\/strong><br data-start=\"5512\" data-end=\"5515\" \/>Non, toujours obligatoire au Pays Basque.<\/p>\n<p data-start=\"5558\" data-end=\"5652\"><strong data-start=\"5558\" data-end=\"5589\">Peppol sera-t-il requis ?<\/strong><br data-start=\"5589\" data-end=\"5592\" \/>Pas obligatoire, mais recommand\u00e9 pour l\u2019interop\u00e9rabilit\u00e9 UE.<\/p>\n<\/p>\n<h3><red>Conclusion<\/red><\/h3>\n<p><p>En r\u00e9sum\u00e9, au 4\u1d49 trimestre 2025, l\u2019Espagne est d\u00e9j\u00e0 bien structur\u00e9e en mati\u00e8re de facturation \u00e9lectronique. Avec l\u2019arriv\u00e9e de <strong>VeriFactu en 2027<\/strong>, toutes les entreprises doivent se pr\u00e9parer \u00e0 une mise \u00e0 niveau de leurs syst\u00e8mes de facturation. Anticiper ces \u00e9volutions est essentiel pour \u00e9viter les risques, les surco\u00fbts et les sanctions.<\/p>\n<\/p>\n<h3><red>Voir aussi <\/red><\/h3>\n<ul>\n<li>Pour une analyse d\u00e9taill\u00e9e des obligations SIF, du QR, des journaux techniques et des impacts ERP, vous pouvez consulter notre <a href=\"https:\/\/deveho.com\/fr\/actualite\/verifactu-le-nouveau-systeme-espagnol-de-controle-fiscal\/\"><strong data-start=\"5929\" data-end=\"5970\">article d\u00e9di\u00e9 au r\u00e8glement VeriFactu<\/strong>.<\/a><\/li>\n<li data-start=\"4765\" data-end=\"5040\">Page de la <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/iva\/sistemas-informaticos-facturacion-verifactu.html?\">AEAT \u2013 Reglamento VeriFactu (sistemas inform\u00e1ticos de facturaci\u00f3n)<\/a> : FAQ, caract\u00e9ristiques, champ d&#8217;application.<\/li>\n<li data-start=\"5343\" data-end=\"5471\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-iva-2025\/capitulo-01-novedades-destacar-2025\/verifactu.html?\">AEAT \u2013 \u00abSistemas inform\u00e1ticos de facturaci\u00f3n (VeriFactu)\u00bb<\/a> \u2013 Manuel \/ nouveaut\u00e9s 2025<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La facturation \u00e9lectronique avance \u00e0 grands pas en Espagne. Trois axes majeurs sont aujourd\u2019hui \u00e0 surveiller : les \u00e9changes vers le secteur public, le dispositif d\u00e9j\u00e0 en place pour certains grands assujettis, et le nouveau cadre national de facturation garanti pour tous. Voici ce qu\u2019il faut retenir.<\/p>\n","protected":false},"author":34,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-43521","post","type-post","status-publish","format-standard","hentry","category-actualite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Facturation \u00e9lectronique en Espagne : Facturae, SII, VeriFactu - Deveho<\/title>\n<meta name=\"description\" content=\"La r\u00e9forme de la facturation \u00e9lectronique en Espagne : obligations 2027, Facturae, SII, VeriFactu et impacts pour toutes les entreprise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deveho.com\/fr\/actualite\/facturation-electronique-en-espagne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturation \u00e9lectronique en Espagne : Facturae, SII, VeriFactu - 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