The postponement of the new invoicing requirements in Spain

Let us remind you, that once the measure enters into force, all invoices must be produced by the electronic or informatics systems (or “SIF”, “sistemas y programas informáticos o electrónicos”) in a standardized format according to the new requirements. All of these changes are made for better tax control. Some of the main requirements of that system are data protection of invoices and traceability. Informatic invoice systems and software must guarantee the protection of the invoice data registered, as well as its integrity, conservation, accessibility, and non-alteration. It will be required to use a specific sequential invoice number for those invoices issued under the new technical requirements. Invoices must contain an identification code and the QR code as required from the new systems, and wording indicating “factura verificable en la sede electrónica de la AEAT”, for those invoices issued under the new technical requirements.
Currently, e-invoicing in Spain is only mandatory in the area B2G or concerning invoices issued by Public Bodies and invoices received from their Suppliers, as well as for invoices issued and received between Public Body’s contractors and subcontractors when the value of the invoices exceeds EUR 5,000. Also, e-invoicing is voluntary on the invoices issued and received in the B2B area, but its use must be accepted by the customer recipient.