As we reported before, the “Crea y Crece” draft law was recently introduced in the country. The aim of the law is, among others, to mandate electronic invoicing in the B2B sector.
On 30 November 2021, the law was approved by the Council of Ministers.
These are expected timelines for taxpayers to start issuing e-invoices:
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Taxpayers with annual turnover above EUR 8 million: 1 year after approval by the parliament and publication on the BOE (State Official Bulletin);
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Rest of the taxpayers: 3 years after approval by the parliament and publication on the BOE.
Within six months, the Spanish government also intends to create a “National Debt Observatory” that will monitor and analyse payment transactions and promote good practices.
Source Pagero
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