The Ministry of Economic Affairs and Digital Transformation of Spain has received approval from the European Commission for the new draft of the electronic invoicing regulation, which builds upon the Law on the Creation and Growth of Companies. The Law Crea y Crece introduces the mandatory use of electronic invoicing among entrepreneurs and professionals.
When and if the B2B invoicing will become mandatory?
B2B e-invoicing approved in Spain
Public
Spain
Author: Nikolina Basić
Category:
Fiscal subject related
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1627
Content accuracy validation date:
05.09.2024
Content accuracy validation time:
11:32h
Currently, electronic invoicing is mandatory for suppliers of the public administration and contractors or subcontractors of the state. But, with the approval of this law, B2B e-invoicing will become mandatory.
This marks a significant step towards the mandatory implementation of electronic invoicing in business-to-business (B2B) relationships in Spain. These changes are expected to streamline invoicing processes and enhance transparency in B2B transactions across Spain.
If we go back, the development of the e-invoice law began in March 2023, with a consultation process to gather opinions from citizens and organizations.
The new regulation will be implemented based on the annual turnover of businesses and professionals:
- Businesses with turnover over 8 million euros: 12 months to comply.
- Businesses with turnover under 8 million euros: 24 months to comply.
There is a one-year transitional period for companies and professionals to implement the necessary technology for the changes in invoicing systems. During the transition period, businesses will still be required to send invoices in PDF format to ensure smooth invoicing processes.
The new law defines that:
- All entrepreneurs and professionals must issue, send, and receive electronic invoices in their B2B operations.
- Companies providing electronic invoicing services must ensure free interconnection and interoperability.
- Recipients of electronic invoices can request a copy at no additional cost within four years of issuance.
- Non-compliance with electronic invoicing obligations may result in fines of up to 10,000 euros.
- Companies must identify all invoicing flows and take necessary actions to comply with the electronic invoicing law.
- Notification of invoice status will become mandatory 36 months after the publication of the real decree.
Still, to determine deadlines, we need to wait for the official publications of this law.
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