The Congress of Spain has approved the Law for the Creation and Growth of Companies. According to this regulation, all entrepreneurs and professionals must issue, send, and receive electronic invoices in their business relationships with other entrepreneurs and professionals. Additionally, the recipient and the sender of electronic invoices must provide information on the status of the invoices.
Mandatory electronic invoicing in Spain for the private sector
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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792
Content accuracy validation date:
21.09.2022
Content accuracy validation time:
08:32h
It is important to state that electronic invoices must comply with the provisions of the invoicing regulations and that technological solutions and platforms for electronic invoicing offered by service provider companies to entrepreneurs and professionals must guarantee their free interconnection and interoperability.
Also, the law establishes that companies supplying certain services to final consumers must issue and send electronic invoices in their relations with individuals who agree to receive them or who have explicitly requested them. This obligation affects companies supplying telecommunication services, financial services, water, gas, and electricity services among other sectors and activities prescribed in Article 2.2 of Law 56/2007.
It is important to note that the Spanish Government will develop additional regulations and determine the information and technical requirements to be included in the electronic invoice to verify the payment dates and obtain the payment periods.
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