{"id":1976,"date":"2024-05-29T09:06:20","date_gmt":"2024-05-29T07:06:20","guid":{"rendered":"https:\/\/garvi.welovewebs.dev\/facturacio-de-despeses\/"},"modified":"2026-08-07T12:50:06","modified_gmt":"2026-08-07T10:50:06","slug":"facturacio-de-despeses","status":"publish","type":"post","link":"https:\/\/garvi.welovewebs.dev\/ca\/facturacio-de-despeses\/","title":{"rendered":"FACTURACI\u00d3 DE DESPESES"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.25.1″ _module_preset=”default” background_enable_color=”off” background_enable_image=”off” overflow-x=”hidden” overflow-y=”hidden” custom_margin=”||||false|false” custom_padding=”0px||0px||true|false” background_last_edited=”on|phone” background_position_tablet=”center_left” da_disable_devices=”off|off|off” locked=”off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row _builder_version=”4.25.1″ _module_preset=”default” background_color=”#241F4A” width=”100%” max_width=”100%” custom_padding=”20px||20px||true|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.25.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider show_divider=”off” _builder_version=”4.25.1″ _module_preset=”default” background_enable_color=”off” width=”100%” max_width=”100%” custom_padding=”||||false|false” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” _builder_version=”4.25.2″ _module_preset=”default” background_enable_color=”off” width=”100%” max_width=”100%” custom_padding=”0px||0px||false|false” custom_css_main_element=”display: flex;||flex-wrap: wrap;” global_colors_info=”{}”][et_pb_column type=”2_3″ _builder_version=”4.25.2″ _module_preset=”default” background_color=”#FABB3E” custom_padding=”||||false|false” custom_css_main_element=”order: 2;” global_colors_info=”{}” custom_css_main_element_last_edited=”on|phone” custom_css_main_element_tablet=”order: 2;” custom_css_main_element_phone=”order: 2;”][et_pb_image src=”https:\/\/garvi.welovewebs.dev\/wp-content\/uploads\/2024\/05\/post_1.png” title_text=”post_1″ force_fullwidth=”on” align_last_edited=”off|desktop” _builder_version=”4.25.2″ _module_preset=”default” global_colors_info=”{}” custom_css_main_element_last_edited=”on|phone” custom_css_main_element_phone=”order: 2;”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.25.2″ _module_preset=”default” background_color=”#241F4A” custom_css_main_element=”order: 1;” global_colors_info=”{}” custom_css_main_element_last_edited=”on|phone” custom_css_main_element_tablet=”order: 1;” custom_css_main_element_phone=”order: 1;”][et_pb_image src=”https:\/\/garvi.welovewebs.dev\/wp-content\/uploads\/2024\/05\/ICONO_COLOR_2.png” title_text=”ICONO_COLOR_2″ disabled_on=”on|on|off” _builder_version=”4.25.2″ _module_preset=”default” width=”16%” width_tablet=”10%” width_phone=”16%” width_last_edited=”on|tablet” custom_margin=”50px|10%||10%|false|true” custom_margin_tablet=”0%||||false|true” custom_margin_phone=”0%||||false|true” custom_margin_last_edited=”on|phone” global_colors_info=”{}”][\/et_pb_image][et_pb_text _builder_version=”4.25.2″ _module_preset=”default” text_font=”DM Sans|700|||||||” text_text_color=”#FFFFFF” text_font_size=”35px” text_line_height=”1em” width=”100%” width_tablet=”100%” width_phone=”100%” width_last_edited=”off|desktop” module_alignment=”center” custom_margin=”50px||||false|false” custom_margin_tablet=”5%||10%||false|false” custom_margin_phone=”80px||80px||true|false” custom_margin_last_edited=”on|tablet” custom_padding=”|10%||10%|false|true” custom_padding_tablet=”|10%||10%|false|true” custom_padding_phone=”|10%||10%|false|true” custom_padding_last_edited=”off|desktop” text_font_size_tablet=”35px” text_font_size_phone=”30px” text_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

Com es facturen les despeses per ajornament de pagament, devoluci\u00f3 de rebuts i interessos de demora?<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ disabled_on=”on|on|off” _builder_version=”4.25.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”0px||0px||true|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.25.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider show_divider=”off” _builder_version=”4.25.1″ _module_preset=”default” background_color=”#FABB3E” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.25.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider show_divider=”off” _builder_version=”4.25.2″ _module_preset=”default” background_color=”#8099A7″ global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.25.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider show_divider=”off” _builder_version=”4.25.2″ _module_preset=”default” background_color=”#241F4A” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.25.1″ _module_preset=”default” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_3,2_3″ _builder_version=”4.25.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.25.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.25.1″ _module_preset=”default” text_font=”|600|||||||” text_text_color=”#241F4A” text_font_size=”25px” text_line_height=”1.2em” text_font_size_tablet=”25px” text_font_size_phone=”20px” text_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

En el m\u00f3n de les finances i el comer\u00e7, diverses transaccions poden generar c\u00e0rrecs i interessos que impacten significativament en el resultat final.<\/p>\n

[\/et_pb_text][et_pb_image src=”https:\/\/garvi.welovewebs.dev\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png” title_text=”CUADRADOS_COLOR_1″ align_phone=”left” align_last_edited=”off|phone” _builder_version=”4.25.2″ _module_preset=”default” custom_margin=”100px||100px||true|false” custom_margin_tablet=”50px||50px||true|false” custom_margin_phone=”50px||50px||true|false” custom_margin_last_edited=”on|phone” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″ align_tablet=”center”][\/et_pb_image][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.25.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.25.2″ _module_preset=”default” text_font=”DM Sans||||||||” text_text_color=”#241F4A” text_font_size=”16px” hover_enabled=”0″ global_colors_info=”{}” header_font=”DM Sans||||||||” header_text_color=”#5FC5F1″ header_font_size=”20px” header_font_size_last_edited=”on|phone” sticky_enabled=”0″ header_font_size_tablet=”20px” header_font_size_phone=”20px”]<\/p>\n

Aquestes complexitats financeres sovint es cre\u00efn amb les regulacions de l’IVA, per la qual cosa \u00e9s essencial comprendre com es tracten aquests c\u00e0rrecs sota la llei. Per llan\u00e7ar llum sobre aquest tema complex. <\/p>\n

Problema:<\/span><\/b><\/h1>\n

Quan es tracta de l’IVA i els pagaments diferits, sorgeixen diversos escenaris, cadascun amb el seu conjunt \u00fanic.<\/p>\n

    \n
  • El primer problema sorgeix quan els interessos apareixen abans que ocorri la venda. En aquest cas, aquests c\u00e0rrecs d’inter\u00e8s s’han d’incloure en la base de l’IVA per a la transacci\u00f3 corresponent, la qual cosa augmenta efectivament el preu final. <\/li>\n<\/ul>\n
      \n
    • El segon problema es refereix als interessos generats despr\u00e9s de la venda. Aqu\u00ed, aquests c\u00e0rrecs es consideren una operaci\u00f3 financera independent. En conseq\u00fc\u00e8ncia, s’han de facturar per separat sense IVA, ja que estan exempts. <\/li>\n<\/ul>\n
        \n
      • El mateix dilema s’aplica als interessos per pagaments endarrerits o retorns que es cobren als clients. Aquests c\u00e0rrecs d’inter\u00e8s sempre es generen despr\u00e9s de la transacci\u00f3 i, per tant, s’han de facturar per separat sense IVA. <\/li>\n<\/ul>\n
          \n
        • A m\u00e9s, hi ha comissions per devoluci\u00f3 de domiciliacions banc\u00e0ries, pagar\u00e9s o qualsevol altre instrument de pagament que no es liquidi a temps. Aquests c\u00e0rrecs es basen en indemnitzacions i no formen part de la quantitat subjecta a IVA. El problema aqu\u00ed \u00e9s si emetre una factura sense IVA o simplement proporcionar un rebut o una nota de despeses per a aquestes comissions. <\/li>\n<\/ul>\n

          Navegar per aquestes complexitats pot ser un dolor de cap per a les empreses i els professionals financers. La imputaci\u00f3 correcta de l’IVA en pagaments diferits, c\u00e0rrecs d’inter\u00e8s o comissions pot conduir a problemes de compliment i possiblement a repercussions financeres significatives. <\/p>\n

          A m\u00e9s, portar un registre de diversos n\u00fameros de factura per a diferents tipus de transaccions pot ser una c\u00e0rrega administrativa.<\/p>\n

          Per simplificar les coses, \u00e9s important diferenciar entre aquests escenaris:<\/span><\/b><\/h1>\n
            \n
          • Interessos Prevenda: Incloure en la factura amb l’ IVA per a la transacci\u00f3 principal.<\/li>\n<\/ul>\n
              \n
            • Interessos Postvenda: Fact\u00faralo per separat sense IVA.<\/li>\n<\/ul>\n
                \n
              • Interessos per Pagaments Endarrerits: De la mateixa manera, facturar-lo per separat sense IVA.<\/li>\n<\/ul>\n
                  \n
                • Comissions per Pagaments Retornats: Tot i que no cal emetre factures sense IVA, fer-ho pot ajudar a agilitar el registre.<\/li>\n<\/ul>\n

                  Seguint aquestes pautes, pots gestionar de manera m\u00e9s efica\u00e7 les implicacions de l’IVA en els pagaments diferits, c\u00e0rrecs d’inter\u00e8s i comissions, i garantir el compliment de les regulacions fiscals.<\/p>\n

                  Mantenir aquestes pr\u00e0ctiques et pot ajudar a treballar sense problemes i evitar costosos errors en la gesti\u00f3 de l’IVA.<\/p>\n

                  La teva s\u00f2cia al teu negoci, sempre all\u00e0 per aportar idees, resoldre problemes i celebrar \u00e8xits.<\/p>\n

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                  Com es facturen les despeses per ajornament de pagament, devoluci\u00f3 de rebuts i interessos de demora?En el m\u00f3n de les finances i el comer\u00e7, diverses transaccions poden generar c\u00e0rrecs i interessos que impacten significativament en el resultat final.Aquestes complexitats financeres sovint es cre\u00efn amb les regulacions de l’IVA, per la qual cosa \u00e9s essencial comprendre com es tracten aquests c\u00e0rrecs sota la llei. Per llan\u00e7ar llum sobre aquest tema complex. Problema: Quan es tracta de l’IVA i els pagaments diferits, sorgeixen diversos escenaris, cadascun amb el seu conjunt \u00fanic. El primer problema sorgeix quan els interessos apareixen abans que ocorri la venda. En aquest cas, aquests c\u00e0rrecs d’inter\u00e8s s’han d’incloure en la base de l’IVA per a la transacci\u00f3 corresponent, la qual cosa augmenta efectivament el preu final. El segon problema es refereix als interessos generats despr\u00e9s de la venda. Aqu\u00ed, aquests c\u00e0rrecs es consideren una operaci\u00f3 financera independent. En conseq\u00fc\u00e8ncia, s’han de facturar per separat sense IVA, ja que estan exempts. El mateix dilema s’aplica als interessos per pagaments endarrerits o retorns que es cobren als clients. Aquests c\u00e0rrecs d’inter\u00e8s sempre es generen despr\u00e9s de la transacci\u00f3 i, per tant, s’han de facturar per separat sense IVA. A m\u00e9s, […]<\/p>\n","protected":false},"author":1,"featured_media":1921,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"14","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"FACTURACI\u00d3 DE DESPESES","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[28,27],"tags":[],"class_list":["post-1976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-despeses","category-facturacio"],"_links":{"self":[{"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/posts\/1976","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/comments?post=1976"}],"version-history":[{"count":11,"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/posts\/1976\/revisions"}],"predecessor-version":[{"id":3749,"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/posts\/1976\/revisions\/3749"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/media\/1921"}],"wp:attachment":[{"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/media?parent=1976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/categories?post=1976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/garvi.welovewebs.dev\/ca\/wp-json\/wp\/v2\/tags?post=1976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}