Spain has reached a crucial milestone towards mandatory e-invoicing for B2B transactions, with the European Commission approving the Draft Royal Decree based on the Law on the Creation and Growth of Companies. The implementation will depend on the annual turnover, with larger companies (>8M euros) subject to the obligations 12 months after publication, and smaller companies (<8M euros) 24 months later. The new regulation stipulates mandatory electronic invoicing in several scenarios, with key considerations around the invoicing entry point, interoperability, and the public electronic invoicing solution managed by the AEAT. Spanish companies and professionals must prepare for these imminent changes.
Source RTCsuite
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