The Spanish government’s plan to introduce a mandatory e-invoicing regime from July 2024 for Spanish resident businesses has been set back and will now likely be introduced from 1 January 2025.
Currently, the Spanish tax authority receives transactional information from certain taxpayers through the Suministro Inmediato de Información (SII). However, this platform only applies to large enterprises with an annual turnover of over €6 million, and companies affected are only required to upload invoices to the tax authorities within four working days from the issue or receipt of an invoice.
Source Fiscal Solutions
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