In accordance with our previously published news about e-invoicing, we can say that the Spanish government approved the draft law, which is named "Law for the Creation and Growth of Companies," which includes information about the obligatory B2B e-invoicing. After approval, the law is published in the official Gazette. Additionally, it is expected that the regulatory framework will be released in 6 months with more details on technical requirements.
B2B e-Invoicing Law published on the official Gazette in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1206
Content accuracy validation date:
24.04.2023
Content accuracy validation time:
09:38h
This is an obligation for:
- Taxpayers with an annual turnover of more than 8 million euros will have one year after regulatory framework approval.
- For the remaining taxpayers, the obligation will enter into force two years after the regulatory framework is approved (for large taxpayers in early 2024, full implementation is expected to take place between 2024 and 2026).
Mandatory subjects of these obligations are:
- All Spanish VAT registered businesses and individuals are within the scope,
- All businesses and professionals must issue, send, and receive electronic invoices in their business relationships with other entrepreneurs and professionals.
- Companies supplying certain services to final consumers must issue and send electronic invoices in their relationships with individuals who agree to receive them or who have explicitly requested them. (for businesses in telecommunication services, financial services, water, gas, and electricity services)
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