The Spanish government approved the draft Law which is named ”Law for the Creation and Growth of Companies” which includes information about the obligatory B2B e-Invoicing. After the approval, law is published in the official Gazette. Additionally, it is expected that the regulatory framework will be released in 6 months and more details in technical requirements. There is an implementation timeline according to the annual turnover of the companies;
- Taxpayers with annual turnover of more than 8 million Euros will have one year after regulatory framework approval.
- For the remaining taxpayers, the obligation will enter into force two years after the regulatory framework is approved.
Source SNI
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