On 29 of September 2022, The Congress of Spain published in The Official Gazette (BOE) the Law for the Creation and Growth of Companies, also known as the “Crea y Crece” Law. One of the important regulations of this act is the introduction of provisions introducing mandatory e-invoicing for B2B transactions.
In September 2022, the Spanish government began a six-month period of preparing technical specifications and regulations (known as ‘regulatory development’).
The introduction of mandatory e-invoicing will be phased, taking into consideration taxpayers’ turnover, and depends on the time of approval of the regulatory development.
It is very likely that this will take place as follows:
- Taxpayers with a turnover exceeding EUR 8 million – beginning of 2024 (one year after the regulatory development is approved)
- The rest of entrepreneurs – beginning of 2025 (two years after the regulatory development is approved).
Source Comarch
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