Spanish tax authorities have published the draft implementing regulation concerning the e-invoicing obligation

• The Spanish tax authorities have published the draft implementing regulation concerning the e-invoicing obligation.
• The scope is limited to invoices issued between Spanish companies in established B2B transactions; it does not apply to simplified invoices or B2C transactions.
• Spanish e-invoices must comply with the European e-invoicing standard EN 16931 and can be in XML, UBL or EDIFACT format.
• In addition, the Spanish Facturae format will be required to send invoices to the public platform.
• The exchange of electronic invoices will be carried out through private or public platforms, and interoperability between platforms and syntax formats is a requirement.
• Companies must comply with technological, security and availability standards.
• The recipient of an e-invoice must report on the status of the invoice received (accepted, rejected or paid). The e-invoicing obligation is expected to come into force in July 2024, although there may be delays.

Source Marosa

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