Mandatory electronic invoicing in B2B operations – Draft of the Royal Decree Project by which the obligation of electronic invoicing is developed

The Ministry of Economic Affairs and Digital Transformation, together with the Ministry of Finance and Public Function, have published the draft of the Royal Decree project that develops Law 18/2022, promoting electronic invoicing between companies and professionals.
The draft aims to regulate the technical and information requirements of the Spanish system of mandatory electronic invoicing between businessmen and professionals, the minimum interoperability requirements between the providers of electronic invoicing technological solutions, and the security, control and standardization requirements of the devices and computer systems that generate the documents.
The obligation of electronic invoicing of B2B operations will be enforceable one year after this regulatory development is approved for those businessmen and professionals whose annual turnover is greater than 8 million euros.
The main novelties contained in the draft include definitions necessary for the correct implementation of the new obligation, maintenance of the current typology of agents obliged to issue an invoice, definition of the future Spanish electronic invoice system, determination of technical aspects of the future system, stipulation of recipients’ obligations and specific modifications to accommodate the new regime of Electronic bill.