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Spain approves legislation on mandatory electronic invoicing

  • The Law for the Creation and Growth of Companies which was published in the State Official Gazette will make electronic invoicing mandatory in commercial transactions between companies and professionals.
  • The extension of compulsory electronic invoicing to all relationships between companies and professionals, and even in certain relationships with individuals, will have a clear impact on the digitalization and modernization of Spanish companies and, in turn, will require adequate coordination with the current invoicing tax compliance obligations.

Source EY

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