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Draft Royal Decree to implement E-Invoicing in Spain, proposed implementation date Jan 1, 2024

DOCUMENT SUBMITTED TO THE PUBLIC INFORMATION PROCESS FEBRUARY 21ST, 2022
DRAFT ROYAL DECREE XX/2022, DATED XX OF XXXX APPROVING THE REGULATION ESTABLISHING THE REQUIREMENTS TO BE ADOPTED BY THE COMPUTER OR ELECTRONIC SYSTEMS AND PROGRAMS SUPPORTING THE INVOICING PROCESSES OF BUSINESSMEN AND PROFESSIONALS, AND THE STANDARDIZATION OF FORMATS OF THE INVOICING RECORDS.

Implementation date: Jan 1, 2024.

Interesting points:

  • Invoices will have to include an specific hash (QR?).
  • Specific programs to issue the invoices with technical requirements per law.
  • Electronic communication of the invoice to Tax authorities

Source Royal Decree

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