- Non-resident companies operating in Spain may be obligated to comply with Spanish e-invoicing regulations if they are within the scope of the Spanish invoicing regulations, such as being the appointed taxable person for Spanish VAT accrued in transactions carried out in the Spanish VAT territory.
- Currently, there are no e-invoicing obligations for non-resident companies in Spain, except for certain cases such as B2G transactions or B2B transactions with an agreement to invoice electronically.
- However, a new ordinance regulating Spanish e-invoicing on B2B transactions is expected to come into force in the future, making it obligatory for non-resident companies to issue e-invoices meeting technical requirements.
- In cases where there is an obligation for the supplier to issue an e-invoice, the client is also obligated to receive and comply with the terms regulated in the e-invoicing ordinance.
- Companies should analyze their business flows to determine the necessary updates to comply with the impending changes and avoid penalties.
Source ivaconsulta
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
