Recently, the Ministry of Economic Affairs and Digital Transformation has published the draft regulation that develops the Law 18/2022, on the creation and growth of companies with regard to the
electronic invoicing.
You will remember that the Law for the creation and growth of companies established the obligation to issue and send electronic invoices in all commercial relations between companies and professionals, establishing a deferral of one year for the entry into force of this obligation from the approval of the regulation that we will now discuss for companies with an annual turnover of more than 8 million euros and two years for the remaining companies and professionals.
The purpose of the implementing regulation is to develop the technical and information requirements of the new Spanish system of mandatory electronic invoicing between companies and professionals, which will be implemented in the following areas
interoperability requirements between the providers of technological solutions for issuing and receiving electronic invoices and the security, control and standardization requirements of the computer systems that generate these documents.
Due to the relevance of the matter and the novelties included in this technical development, with all due caution, as it is a draft regulation that is not yet firm, we share with you these notes so that you are aware of the upcoming changes.
