- The future of electronic invoicing in Spain can be seen in the draft regulation published on 15 June 2023 and in the previous law “Crea y Crece”, Law 18/2022 dated 28 September 2022.
- Electronic invoicing was first introduced in 2014 with Law 25/2013, which made it mandatory for companies to use electronic invoicing when dealing with the state public sector.
- The concept reappeared in 2022 with Law 18/2022, which requires E-Invoicing for B2B transactions and some B2C transactions, but the obligation will not come into force until one or two years after the regulatory development has been published.
- As of April 2024, the regulatory development has not been published, but a draft regulation was released by the Ministry of Finance in 2023, providing insight into what to expect regarding e-invoicing.
Source Roedl & Partner
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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