- The draft decree establishes the legal regime applicable to electronic invoicing between businesses and professionals and to electronic invoice exchange platforms.
- It modifies the regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30.
- The draft decree responds to the mandate of Article 12 of Law 18/2022, on the creation and growth of companies, and seeks to promote digitization and combat commercial delinquency, especially in SMEs and self-employed professionals.
- The draft decree is in an advanced stage of processing.
- Several new developments in recent months advise making some specific modifications to the text and, therefore, to re-process a new public hearing process.
- The draft decree incorporates contributions made in the first public hearing and during the phase of issuing reports under Article 26.5 of Law 50/1997 of the Government.
- The main proposed modifications include the entry into force date.
Source: audiconsultores-etlglobal.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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