- 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
