- Companies operating in Spain must comply with Spanish VAT invoicing regulations, except for certain territories such as the Basque Country, Navarre, the Canary Islands, Ceuta and Melilla.
- B2G transactions and companies in these territories have special e-invoicing regulations.
- The obligation to inform the tax authorities electronically via SII does not affect e-invoicing. However, mandatory e-invoicing for B2B operations is being extended following the creation and growth of companies law. The regulations for this extension are pending and will be developed via a Royal Decree with a 12-month vacancy period.
- Two reglementary rules are under way to implement this new e-invoicing obligation.
- The first draft of the Royal Decree was made public in February 2022, and the second in June 2023.
- The latter also deals with matters that could be considered within the scope of the first draft, such as establishing minimum interoperability requirements.
Source ivaconsulta
