Comments made by Sergio Ramón Ruiz Mahillo
- The draft Royal Decree for the development of Law 18/2022, of 28 September, on the creation and growth of companies in relation to electronic invoicing between companies and professionals (Crea y Crece Law) has been published.
- After a quick initial reading, the draft regulation of the Crea y Crece Law gives the impression of being a document that has undergone so many modifications in its wording that it may bear little resemblance to the original and fails to become a cohesive unit by leaving many aspects open or poorly addressed.
- The draft establishes that there will be an invoice exchange platform operated by the Spanish Tax Agency, which will also serve as a repository for invoices and will have a form for use by SMEs and the self-employed.
- This platform will only accept invoices in local XML Facturae format, which possibly goes against EU Implementing Decision 1870/2014, which requires all receiving public entities to accept the European UBL and Invoice Cross Industry formats, which were declared as minimum requirements by the “Ley Crea y Crece” that develops this regulation.
- The regulation does not solve the problem of the directory of entry points for businesses, which is already addressed by the PEPPOL platform created by the European Union.
- It is also surprising that invoices sent through the Tax Agency’s platform must be signed, which goes against the e-invoicing directive 45/2010.
- The draft does not specify how operators should connect, only that if they do not agree, they should do so through the Tax Agency.
Source Sergio Ramón Ruiz Mahillo
See also Country fact sheets: eInvoicing in Spain
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