Fiscal subject related
The answer is yes, because the B2B e-invoice law applies nationally, covers the entire territory of Spain, and is mandatory for all companies, regardless of where they have their fiscal headquarters. As we have already explained, fiscalization and e-invoicing are two different systems based on different regulations, goals, purposes, and subjective and objective scopes. The result is that companies based in Basque will have to comply with both obligations: TBAI and E-invoice, or, in other words, they will need a TicketBAi solution and another one for E-invoice.
Other news from Spain
Are Verifactu and e-invoice obligation one and the same?
As we have stated in our previous news, two major systems are in development in Spain: B2B e-invoice obligation and VeriFactu. Those systems are not the same. E-inovice is created for B2B, and VeriFactu is created as a fiscalization in terms of special software requirements and many others in the retail perspective and B2C relations. Reporting invoice or receipt records to the Spanish Tax Agency (AEAT) according to the VERIFACTU system is one thing, and the process of issuing or receiving B2B electronic invoices is another. Also, these two systems are based on different regulations and have different purposes. Read more
Is an e-invoice obligation in Spain postponed?
B2B e-invoice regulations have been introduced, where potential deadlines from the middle of 2024 for certain groups of taxpayers have been defined. But the official confirmations have still been misunderstood. No official publication of the draft royal decree and no other regulations have been reasons for probable postponements, but there have also been some political reasons. What is with the... Read more
Implementation of the ViDA directive faces delays
The European Commission's ambitious plan to modernize and digitalize the EU's value-added tax (VAT) system has been postponed by two years and possibly more after facing resistance from some member states and businesses. The VAT in the Digital Age (ViDA) initiative, which was proposed in December 2022, aimed to introduce a series of measures to reduce VAT fraud, simplify VAT compliance, and promo... Read more
What formats will be supported in the upcoming e-invoice in Spain?
As we have stated before, the e-invoice has been introduced in Spain with its main requirements. The regulations introduce formats that will be used in the new system. We need to mention that, in accordance with the current rules, two platforms can be used in e-innovation: public and private. In terms of format, the accepted ones are XML, UBL, EDIFACT messages, and the Facturae system. We can dete... Read more
E-invoice regulation in Spain: Will the tax administration perform certain certifications for private platforms?
We already presented the main rules in accordance with the Draft Royal Decree that introduces B2B obligations in terms of e-invoices. Although the law is not officially published and is in force, major rules are presented and the system is established, but of course, there are a lot of regulations and rules that are expected to be published. The timeline is also not known, certainly, because everything depends on the moment when the law will be officially published. Further information on private and public platforms are outlined below. Read more
New document was uploaded: Overview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more