This Draft law on the Creation and Growths of Enterprises still hasn’t come into force (Q2 2022). Once it is published in the “Boletin Oficial del Estado” (Official Gazette) all companies who have annual turnover of more than eight million euros will be obliged to issue e-invoices 12 months after publication in the Official Gazette. All other companies and self-employed persons will be required to start e-invoicing within three years of publication in the Official Gazette.
Source: jbfiscalconsulting.com
