Espagne
Public consultation for B2B e-invoicing and technical specifications postponement
Developments with respect to B2B e-invoicing in Spain are taking pace as the Spanish government signals their intent to collate public sentiments around e-invoicing. B2B e-invoicing in Spain is expected to be mandated during 2024, although exact timelines are yet to be confirmed. You can read more about Spain’s B2B e-invoicing mandate, and the background to the associated Crea y Crece law, here.
The Ministry of Economic Affairs and Digital Transformation in Spain this month launched a public consultation on the proposed B2B e-invoicing mandate.
The scope of the questions contained within the public consultation are numerous and broad in nature, encompassing the following topics:
- E-invoicing application scope, including exemptions
- Whether the framework covers a public or private realm
- Format interoperability
- Platform interconnections
- Invoice statuses
- Submission to tax authorities
- Considerations relating to small companies and the self-employed, and potential connection for low-volume issuers.