Extension of the electronic invoicing obligation to operations carried out between B2B companies

Promotion of the use of electronic invoicing in operations between companies and the self-employed.

1. All companies and freelancers must issue and send electronic invoices in their business relationships with other companies and freelancers;
2. Electronic invoices must comply with the provisions of the billing regulations;
3. Companies and freelancers must provide access to the necessary computer programs so that recipients can manage their invoices for free during the general prescription period of 4 years.

Regarding the entry into force of this obligation, its fifth final provision establishes that:

• (i) For companies and freelancers with an annual turnover of more than eight million euros , the obligation will take effect the year of publication in the BOE ;
• (ii) For the rest of companies and freelancers , three years after the aforementioned publication in the BOE .

Source PwC

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