Promotion of the use of electronic invoicing in operations between companies and the self-employed.
- All companies and freelancers must issue and send electronic invoices in their business relationships with other companies and freelancers;
- Electronic invoices must comply with the provisions of the billing regulations;
- Companies and freelancers must provide access to the necessary computer programs so that recipients can manage their invoices for free during the general prescription period of 4 years.
Regarding the entry into force of this obligation, its fifth final provision establishes that:
- (i) For companies and freelancers with an annual turnover of more than eight million euros , the obligation will take effect the year of publication in the BOE ;
- (ii) For the rest of companies and freelancers , three years after the aforementioned publication in the BOE .
Source PwC