{"id":41379,"date":"2026-04-13T12:29:46","date_gmt":"2026-04-13T10:29:46","guid":{"rendered":"https:\/\/www.i3s.es\/blog\/sortu-eta-hazi-legea-b2b-fakturazio-elektroniko-derrigorrezkoa-eta-sapen-duen-eragina\/"},"modified":"2026-07-21T11:56:27","modified_gmt":"2026-07-21T09:56:27","slug":"sortu-eta-hazi-legea-b2b-fakturazio-elektroniko-derrigorrezkoa-eta-sapen-duen-eragina","status":"publish","type":"post","link":"https:\/\/www.i3s.es\/eu\/blog\/sortu-eta-hazi-legea-b2b-fakturazio-elektroniko-derrigorrezkoa-eta-sapen-duen-eragina\/","title":{"rendered":"Sortu eta Hazi Legea. B2B fakturazio elektroniko derrigorrezkoa eta SAPen duen eragina."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41379\" class=\"elementor elementor-41379 elementor-40849\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c8ceb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c8ceb7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a1b813\" data-id=\"5a1b813\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21ed380 elementor-widget elementor-widget-heading\" data-id=\"21ed380\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Patricia Mart\u00ednez Ruiz<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7568bf elementor-widget elementor-widget-text-editor\" data-id=\"c7568bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"paragraph normal ng-star-inserted\" data-start-index=\"543\"><div class=\"paragraph normal ng-star-inserted\" data-start-index=\"311\"><p data-start=\"409\" data-end=\"701\">Espainian fakturazio elektroniko derrigorrezkoa errealitate bat da jada. Crea y Crece Legea ezartzen duen Errege Dekretua onartuta, araudi-esparrua definitzen da, eta horrek aldaketa sakona abiarazten du enpresek B2B inguruneetan fakturazio-prozesuak kudeatzeko moduan. <\/p><p data-start=\"703\" data-end=\"889\">Hurrengo mugarria Ministro Agindua argitaratzea izango da, 2026ko urrirako aurreikusita dagoena. Une horretatik aurrera, epeak hasiko dira. Enpresa handientzat (8 milioi euro baino gehiagokoak), derrigorrezkoa izango da 2027ko urriaren 1etik aurrera. Beste enpresentzat (8 milioi euro baino gutxiagokoak), betebeharra 2028ko urriaren 1etik aurrera jarriko da indarrean.   <\/p><p data-start=\"891\" data-end=\"1011\">SAP-ekin lan egiten baduzu, hau ez da doikuntza txiki bat. Zure arkitekturan zuzenean eragiten duen egitura-aldaketa bat da. <\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d769cf elementor-widget elementor-widget-heading\" data-id=\"9d769cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zer da Sortu eta Hazi Legea eta zergatik aldatzen ari da fakturazio eredua?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfe3e5f elementor-widget elementor-widget-text-editor\" data-id=\"dfe3e5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-start-index=\"1056\"> <\/div><div class=\"paragraph normal ng-star-inserted\" data-start-index=\"1056\"><div class=\"paragraph normal ng-star-inserted\" data-start-index=\"822\"><p data-start=\"1093\" data-end=\"1243\">Sortu eta Hazi Legeak fakturazio elektronikoa derrigorrezkoa ezartzen du enpresa arteko harremanetan, hiru helburu argirekin:<\/p><ul data-start=\"1245\" data-end=\"1359\"><li data-start=\"1245\" data-end=\"1269\" data-section-id=\"1q7tuwv\">Murriztu delinkuentzia<\/li><li data-start=\"1270\" data-end=\"1316\" data-section-id=\"1ynvd69\">Eragiketen trazabilitatea hobetu<\/li><li data-start=\"1317\" data-end=\"1359\" data-section-id=\"1qlta2k\">Sustatu negozioen digitalizazioa<\/li><\/ul><p data-start=\"1361\" data-end=\"1458\">Baina benetako aldaketa ez datza derrigorrezkoa egitean.<br data-start=\"1415\" data-end=\"1418\"\/> Informazioa nola kudeatzen den da kontua.<\/p><p data-start=\"1460\" data-end=\"1681\">Dokumentazio teknikoan zehazten den bezala, ereduak eskatzen du fakturak dokumentu estatiko izateari utzi eta trazabilitate osoa duen datu-fluxu bihurtzea.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9362ff5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9362ff5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.i3s.es\/landing-formulario-contacto-adapta-tu-sistema-sap-a-los-requisitos-de-la-ley-crea-y-crece\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">ESKATU INFORMAZIOA<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93ed64c elementor-widget elementor-widget-heading\" data-id=\"93ed64c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Espainian fakturazio elektroniko derrigorrezkoaren egutegia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9030ba elementor-widget elementor-widget-text-editor\" data-id=\"c9030ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2057\" data-end=\"2140\"> <\/p><p data-start=\"1751\" data-end=\"1820\">Akats ohikoenetako bat &#8220;oraindik badago denbora&#8221; pentsatzea da.<\/p><p data-start=\"1822\" data-end=\"1845\">Egutegia argi dago:<\/p><ul data-start=\"1847\" data-end=\"2066\"><li data-start=\"1847\" data-end=\"1922\" data-section-id=\"pi4i30\"><strong data-start=\"1849\" data-end=\"1857\">2026<\/strong> : Ministro Aginduaren argitalpena (uztaila baino lehen espero da)<\/li><li data-start=\"1923\" data-end=\"2011\" data-section-id=\"8fqx97\"><strong data-start=\"1925\" data-end=\"1933\">2027<\/strong> : derrigorrezkoa 8 milioi euro baino gehiagoko diru-sarrerak dituzten enpresentzat<\/li><li data-start=\"2012\" data-end=\"2066\" data-section-id=\"1ivtd2j\"><strong data-start=\"2014\" data-end=\"2022\">2028<\/strong> : derrigorrezkoa gainerako enpresentzat<\/li><\/ul><p data-start=\"2068\" data-end=\"2229\">Gainera, lehenengo urtean faktura elektronikoekin PDF bat aurkeztu beharko da irakurgarritasuna bermatzeko.<\/p><p data-start=\"2231\" data-end=\"2315\">Arazoa ez da epea.<br data-start=\"2258\" data-end=\"2261\"\/> Arazoa da SAP proiektuak ez direla inprobisatzen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd6604 elementor-widget elementor-widget-heading\" data-id=\"5dd6604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sortu eta Hazi Legearen eskakizun nagusiak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fee43d2 elementor-widget elementor-widget-text-editor\" data-id=\"fee43d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><div class=\"paragraph normal ng-star-inserted\" data-start-index=\"2503\"><p data-start=\"2366\" data-end=\"2446\">Araudira egokitzeak faktura elektronikoak jaulkitzea baino askoz gehiago dakar.<\/p><h5>Komunikazioa plataforma publiko eta pribatuekin<\/h5><p data-start=\"2502\" data-end=\"2541\">Enpresek honako hauen bidez jardun ahal izango dute:<\/p><ul><li>AEAT plataforma publikoa<\/li><li>Plataforma pribatu interoperagarriak<\/li><\/ul><p data-start=\"2618\" data-end=\"2773\">Plataforma hauek elkarren artean informazioa trukatu eta fakturen egoeraren berri eman behar diote Administrazioari.<\/p><h5 data-start=\"2780\" data-end=\"2813\" data-section-id=\"1s7l9lm\">Fakturaren egoeraren kudeaketa<\/h5><p data-start=\"2815\" data-end=\"2915\">Aldaketa garrantzitsuenetako bat fakturaren bizi-zikloari buruzko informazioa emateko betebeharra da:<\/p><ul data-start=\"2917\" data-end=\"2990\"><li data-start=\"2917\" data-end=\"2941\" data-section-id=\"1i4o8qi\">Onarpena edo ukapena<\/li><li data-start=\"2942\" data-end=\"2966\" data-section-id=\"170stbj\">Estatu bakoitzaren data<\/li><li data-start=\"2967\" data-end=\"2990\" data-section-id=\"1rfbx2v\">Ordainketa-informazioa<\/li><\/ul><p data-start=\"2992\" data-end=\"3079\">Hori guztia gehienez 4 eguneko epean egin behar da. Horrek gaur egun askotan deskonektatuta dauden prozesuak integratzea eskatzen du. <\/p><h5 data-start=\"3152\" data-end=\"3191\" data-section-id=\"1wykb3b\">Nahitaezko formatu egituratuak<\/h5><p data-start=\"3193\" data-end=\"3255\">Fakturak formatu egituratuetan sortu behar dira, hala nola:<\/p><ul data-start=\"3257\" data-end=\"3297\"><li data-start=\"3257\" data-end=\"3269\" data-section-id=\"10a34jf\">Fakturae<\/li><li data-start=\"3270\" data-end=\"3277\" data-section-id=\"17c8bn7\">UBL<\/li><li data-start=\"3278\" data-end=\"3285\" data-section-id=\"16wh6kr\">CII<\/li><li data-start=\"3286\" data-end=\"3297\" data-section-id=\"1k7l2z4\">EDIFAKTUA<\/li><\/ul><p data-start=\"3299\" data-end=\"3401\">Horrek PDFa formatu nagusi gisa behin betiko ezabatzen du eta iturriko datuekin lan egitera behartzen zaitu.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73547ad elementor-widget elementor-widget-heading\" data-id=\"73547ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SAP inplementazio aukerak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9905a0 elementor-widget elementor-widget-text-editor\" data-id=\"c9905a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><div class=\"paragraph normal ng-star-inserted\" data-start-index=\"2503\"><p data-start=\"3457\" data-end=\"3512\">Hemen huts egiten dute enpresa askok diagnostikoan. Ez da fakturazio arazo bat.<br data-start=\"3547\" data-end=\"3550\"\/> Arkitektura-arazo bat da. Egokitzapenak honako hauek dakartza:  <\/p><ul data-start=\"3607\" data-end=\"3816\"><li data-start=\"3607\" data-end=\"3647\" data-section-id=\"1isaqtt\">Kanpoko plataformekin integrazioa<\/li><li data-start=\"3648\" data-end=\"3691\" data-section-id=\"e7u459\">Gertaeren kudeaketa eta fakturaren egoera<\/li><li data-start=\"3692\" data-end=\"3722\" data-section-id=\"s896uk\">Formatuaren eraldaketa<\/li><li data-start=\"3723\" data-end=\"3756\" data-section-id=\"111quaz\">Jarraipena eta trazabilitatea<\/li><li data-start=\"3757\" data-end=\"3816\" data-section-id=\"10bosu4\">Beste araudi batzuekin koexistentzia (SII, TicketBAI, etab.)<\/li><\/ul><p data-start=\"3818\" data-end=\"3972\">Hedapen-diagraman irudikatzen den bezala, irtenbideak SAP sistemaren hainbat geruzatan eragina izan dezake.<\/p><p data-start=\"3974\" data-end=\"4033\">Eta horrek hasieratik ondo pentsatutako erabakia eskatzen du.<\/p><\/div><p data-start=\"4078\" data-end=\"4160\">Erakunde bakoitzaren egoeraren arabera, bi ikuspegi nagusi daude.<\/p><h5 data-start=\"4162\" data-end=\"4203\" data-section-id=\"1vpw4o\">1. Dauden irtenbideen bilakaera<\/h5><p data-start=\"4205\" data-end=\"4316\">Betetze-plataformak dituzten erakundeentzat, ingurune ebolutibo honek aukera ematen du:<\/p><ul data-start=\"4318\" data-end=\"4485\"><li data-start=\"4318\" data-end=\"4374\" data-section-id=\"e088az\">Araudi guztiak sistema bakarrean zentralizatu<\/li><li data-start=\"4375\" data-end=\"4408\" data-section-id=\"joad08\">Egokitzapen denborak murriztu<\/li><li data-start=\"4409\" data-end=\"4445\" data-section-id=\"wcnki7\">Inplementazio-kostuak minimizatu<\/li><li data-start=\"4446\" data-end=\"4485\" data-section-id=\"wr7rai\">Aprobetxatu dauden integrazioak<\/li><\/ul><p data-start=\"4487\" data-end=\"4540\">Oinarri sendoa baduzu, modurik eraginkorrena da.<\/p><h5 data-start=\"4547\" data-end=\"4597\" data-section-id=\"14vo3i3\">2. SAP Dokumentuen eta Txostenen Betetzea (DRC)<\/h5><p data-start=\"4599\" data-end=\"4665\">Estandarizazioa bilatzen duten enpresentzat, SAP dakar ikuspegiak:<\/p><ul data-start=\"4667\" data-end=\"4778\"><li data-start=\"4667\" data-end=\"4688\" data-section-id=\"1bgd3cg\">SAP DRC BTP-n<\/li><li data-start=\"4689\" data-end=\"4730\" data-section-id=\"13sss7x\">SAP Integrazio Suitearekin integratzea<\/li><li data-start=\"4731\" data-end=\"4778\" data-section-id=\"17xmcdt\">Arkitektura SAP bide-orriarekin bat etorriz<\/li><\/ul><p data-start=\"4780\" data-end=\"4868\">Eredu honek lerrokatze estrategiko handiagoa eskaintzen du, baina hasierako ahalegin handiagoa dakar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f07fde elementor-widget elementor-widget-heading\" data-id=\"7f07fde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nola aukeratu ikuspegi egokia\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1de2cdb elementor-widget elementor-widget-text-editor\" data-id=\"1de2cdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><div class=\"paragraph normal ng-star-inserted\" data-start-index=\"2503\"><p data-start=\"4911\" data-end=\"4958\">Hemen egiten dira akats garestienak. Aukera ez dago araudiaren arabera soilik. Honen araberakoa da:  <\/p><ul data-start=\"5018\" data-end=\"5197\"><li data-start=\"5018\" data-end=\"5052\" data-section-id=\"16xfshj\">Zure SAP bilakaera estrategia<\/li><li data-start=\"5053\" data-end=\"5084\" data-section-id=\"soh53j\">Zure estandarizazio maila<\/li><li data-start=\"5085\" data-end=\"5111\" data-section-id=\"ly61ku\">Zure hodeirako bide-orria<\/li><li data-start=\"5112\" data-end=\"5143\" data-section-id=\"1oojkv0\">Jabetzaren kostu osoa<\/li><li data-start=\"5144\" data-end=\"5197\" data-section-id=\"p7vpak\">Etorkizuneko araudietara egokitzeko gaitasuna<\/li><\/ul><p data-start=\"5199\" data-end=\"5292\">Irtenbide okerra aukeratzeak ez du esan nahi araudia ez beteko duzunik. Urte gutxiren buruan irtenbidea berriro egitera behartzen zaitu. <\/p><\/div><p data-start=\"5346\" data-end=\"5461\">Sortu eta Hazi Legea ez da beste betebehar bat. Zure fakturazio eredua berrikusi eta hobetzeko aukera bat da. <\/p><p data-start=\"5463\" data-end=\"5500\">Orain jarduten duten enpresek gai izango dira:<\/p><ul data-start=\"5502\" data-end=\"5621\"><li data-start=\"5502\" data-end=\"5521\" data-section-id=\"v92bts\">Arriskuak murriztu<\/li><li data-start=\"5522\" data-end=\"5556\" data-section-id=\"irx4uc\">Saihestu erabaki bizkorrak<\/li><li data-start=\"5557\" data-end=\"5590\" data-section-id=\"13ain0d\">Optimizatu zure SAP arkitektura<\/li><li data-start=\"5591\" data-end=\"5621\" data-section-id=\"gmchdc\">Lortu eraginkortasun operatiboa<\/li><\/ul><p data-start=\"5623\" data-end=\"5686\">Itxaroten dutenek erreakzionatu besterik ez dute egingo&#8230; eta prezioa ordainduko dute.<\/p><p data-start=\"5688\" data-end=\"5814\">i3S-n betetzea baino gehiago behar duten erakundeekin lan egiten dugu: hasieratik erabaki egokiak hartu behar dituzte.<\/p><p data-start=\"5816\" data-end=\"5911\">Zure SAP sistema fakturazio elektronikora egokitzea ez baita legea indarrean sartzen denean hasten.<\/p><p data-start=\"5913\" data-end=\"5955\">Nola egingo duzun erabakitzen duzunean hasten da.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-550a66e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"550a66e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.i3s.es\/landing-formulario-contacto-adapta-tu-sistema-sap-a-los-requisitos-de-la-ley-crea-y-crece\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GEROAGO HITZ EGIN?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4691cf3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4691cf3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2408a86\" data-id=\"2408a86\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9a5e59c\" data-id=\"9a5e59c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-2ff3e7bb e-flex e-con-boxed e-con e-parent\" data-id=\"2ff3e7bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-764b1134 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"764b1134\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46ff29e4 e-con-full e-flex e-con e-child\" data-id=\"46ff29e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e39fff0 e-flex e-con-boxed e-con e-parent\" data-id=\"2e39fff0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7490ac8e e-con-full e-flex e-con e-child\" data-id=\"7490ac8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25afb494 elementor-widget elementor-widget-image\" data-id=\"25afb494\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/elementor\/thumbs\/patricia-rbic9eqewm3ql4raonsh5sl53rvdcmklyo46ryw062.png\" title=\"patricia\" alt=\"patricia i3s\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43a99634 e-con-full e-flex e-con e-child\" data-id=\"43a99634\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-168175a elementor-widget elementor-widget-heading\" data-id=\"168175a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Patricia Mart\u00ednez Ruiz<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e410591 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5e410591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1af0c59b elementor-widget elementor-widget-text-editor\" data-id=\"1af0c59b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>SAP FI eta S\/4HANA hodeiko aholkularia i3s-en<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57809a83 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"57809a83\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-604c723 e-con-full e-flex e-con e-child\" data-id=\"604c723\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e60c3a elementor-shape-circle e-grid-align-left e-grid-align-mobile-center elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"4e60c3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-386b490\" href=\"https:\/\/www.linkedin.com\/in\/patricia-martinez-ruiz-73569bb7\/\" target=\"_blank\" rel=\"nofollow noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fcdfb30 e-con-full e-flex e-con e-child\" data-id=\"4fcdfb30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40de7d03 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"40de7d03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.i3s.es\/eu\/harremanetan-jarri\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Harremanetan jarri<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c30cb26 e-flex e-con-boxed e-con e-parent\" data-id=\"c30cb26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6588bd e-flex e-con-boxed e-con e-parent\" data-id=\"d6588bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Faktura elektroniko derrigorrezkoa aurrera doa Espainian Sortu eta Hazi Legearen Errege Dekretua onartuta. Ministro Agindua laster argitaratuko denak egokitzapen epeak aktibatuko ditu enpresentzat, eta horrek zuzenean eragingo die haien sistemetan eta prozesuetan. <\/p>\n","protected":false},"author":13,"featured_media":40853,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","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":"default","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":[283],"tags":[337,284,342],"class_list":["post-41379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-i3s-bloga","tag-erp-eu","tag-faktura-elektronikoa","tag-sortu-eta-hazi-legea"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/41379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/comments?post=41379"}],"version-history":[{"count":1,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/41379\/revisions"}],"predecessor-version":[{"id":41380,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/41379\/revisions\/41380"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media\/40853"}],"wp:attachment":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media?parent=41379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/categories?post=41379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/tags?post=41379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}