The European Commission has recommended changes to a preliminary draft Royal Decree 18/2022, which aims to implement the Crea & Crece Law by focusing on boosting company creation and growth. The draft requires electronic invoicing in the business sector and outlines the use of advanced electronic signatures to ensure authenticity and integrity of invoices exchanged between businesses. The Commission has recommended using “advanced electronic signatures or seals” to align with EU Regulation No. 910/2014, which differentiates between electronic signatures for natural persons and electronic seals for legal entities. The Spanish authorities have been requested to consider these recommendations and notify the Commission of the final text once adopted, as required by EU Directive 2015/1535.
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