Spain approves B2B electronic invoicing
Spain approves mandatory B2B electronic invoicing. Find here the latest updates on this new obligation.
Mandatory B2B electronic invoicing
**Update June 2023** Spanish tax authorities have published the draft of the implementing regulation concerning the e-invoicing obligation. Even though the text is yet a draft, we can learn more details about the e-invoicing plans in Spain:
- Scope: Only mandatory for invoices issued between Spanish businesses. B2B transactions between established companies. Not applicable to simplified invoices or B2C transactions.
- Format: The Spanish e-invoices must comply with the European e-invoicing standard, the semantic data model EN 16931. Also, concerning the syntax, XML, UBL, and EDIFACT are allowed. Also, the Spanish format Facturae, used now for B2G transactions, will be required to send invoices to the public platform.
- Tools: The exchange of e-invoices shall be made using private or public platforms. In the case of using private platforms, a copy of the e-invoice must be sent to the public invoicing platform. The interoperability between platforms and syntax formats is a requirement.
- Invoicing software: Businesses should meet tech standards such as ISO27001, electronic signature and other IT standards and security and availability.
- Reporting: The recipient of an e-invoice will have to report the status of the invoice received, indicating if accepted, rejected, or paid.
It is expected that the e-invoicing requirement enters into force by July 2024, although we may see delays. You can find the draft regulation here.
**Update March 2023** Spanish tax authorities have launched a public consultation concerning the implementation of Spanish e-invoicing. The document reveals some information about Spanish B2B e-invoicing:
- It is expected that e-invoices are sent for validation to the Spanish tax authorities. The Supplier should send the e-invoices to the tax authorities and, once validated, the customer will receive them.
- It is expected that the e-invoicing programs must be certified or adapted to the tax authorities’ file structure.
Spain passed the Law introducing mandatory B2B electronic invoicing. The introduction of mandatory electronic invoicing implies that businesses will have to issue, send and receive electronic invoices for all B2B transactions in Spain. However, there is no confirmation yet on when this requirement will be effective.
Once they are issued, Spanish e-invoices need to be reported to the tax authorities in real-time.
The introduction of mandatory electronic invoicing implies that businesses will have to issue, send and receive electronic invoices for all B2B transactions in Spain. The specific effective dates still need to be confirmed.
The current e-invoicing rules in Spain
Up until now, e-invoicing in Spain was mandatory only in the transactions made with the administration (B2G), since 2015. Also, e-invoicing on B2B transactions was voluntary, i.e., in case the supplier and the customer recipient agree on using electronic invoices.
Mandatory B2B e-invoicing comes in hand with the previous introduction of new invoicing requirements.
When will e-invoices be mandatory in Spain?
There is no specific date confirmed yet. The Law determines that the effective date for this requirement depends on the approval of the implementing regulation and on approval from the European Union - exception from articles 218 y 232 of the EU VAT Directive.
Under the current rules, countries implementing mandatory e-invoicing on B2B transactions must first ask the Commission for authorization to deviate from those articles. However, the ViDA proposal changes the approach by making electronic invoices the standard. Therefore, when approved, this type of authorization to Member States will no longer exist.
Have a look here at our summary of ViDA proposals and the impact on e-invoicing.
How will mandatory B2B e-invoicing be implemented?
It will be implemented progressively. Although no effective date has been confirmed yet, the Law includes rules for its progressive implementation. Electronic invoicing on B2B transactions will be required first from companies considered large taxpayers, and one year later for the rest of taxpayers.
As previously stated, the implementation of B2B e-invoicing in Spain is determined by the issuance of the implementing regulation:
- First, for large taxpayers with an annual turnover of more than 8 million Euros, 1 year after the issuance of the implementing regulation.
- Secondly, for rest of the taxpayers, 2 years after the issuance of the implementing regulation.
It is not clear yet if non-established businesses registered for VAT in Spain will be required to comply with the e-invoicing mandate.
What are the requirements for Spanish e-invoices?
These are some other key facts about electronic invoicing in Spain – Article 12 of the Law:
- Electronic invoices must comply with general invoicing requirements.
- Customers may request a copy of an electronic invoice for four years from the date of issuance.
- Technological solutions and electronic invoicing platforms must guarantee their free interconnection and interoperability.
- Private individuals may request in some cases to receive electronic invoices.
How can Marosa help you?
VATify incorporates an e-invoicing module allowing you to issue and receive invoices in all Europe using a single standard file. Marosa is authorized to issue e-invoices in all countries where it is mandatory on B2B transactions.
Contact our team to see a demo of how VATify can be your single platform for all European e-invoicing and VAT reporting obligations.
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