- Spain will introduce a new electronic invoicing obligation for businesses and professionals in B2B transactions when both parties are established or domiciled in Spain.
- The new obligation will not apply to simplified invoices or non-Spanish entities.
- Invoicing platforms will be used to issue invoices and exchange them, and the accepted formats will be XML, UBL, EDIFACT messages, and the Facturae system.
- The electronic signature of each invoice will be mandatory, and invoice recipients will have to report the status of their invoices.
- The entry into force of the new obligation will take place one or two years after the regulation has been approved, depending on the annual turnover of the business or professional.
- The exact timeline for entry into force is uncertain due to ongoing national elections.
Source International Tax Plaza
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