During a meeting of the Council of Ministers on November 30, 2021, a proposal for a law was approved, which would introduce e-invoices in B2B transactions over two phases. Parliament and Senate must pass the proposal before it can become law according to Spanish legislative procedure.
- phase 1 Within 1 year of the law being approved by parliament, applies to large companies that issue invoices with total amounts exceeding EUR 8 million (i.e., annual turnover for invoices issued);
- Phase 2 within 3 years of parliamentary approval for all other companies.
Source eBusiness eXpert
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