- Starting as early as 2027, all businesses involved in B2B transactions in Spain must issue, send, and store invoices in a structured electronic format.
- The mandate aims to close the VAT gap, accelerate payment cycles, and align with EU-wide digital reforms under the VAT in the Digital Age (ViDA) initiative.
- The legal basis is Spain’s Crea y Crece Law (Law 18/2022), which targets reducing administrative burdens, combating tax evasion, and increasing financial transparency.
- The requirement applies to all companies and self-employed professionals in Spain, foreign businesses with Spanish VAT registration, and potentially non-resident businesses and international platforms.
- Some details, especially regarding micro-enterprises and niche sectors, are still awaiting clarification.
Source: melasoft.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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