Spain announces countrywide e-invoicing mandate
On 29 September 2022, in the official state bulletin (BOE), the Spanish authorities announced a new law requiring all Spanish businesses to exchange invoices electronically.The “Ley Crea y Crece” (Creation and Growth) law has been approved by the Spanish congress, aiming to gradually introduce e-invoicing as a requirement for all Spanish businesses. Although the timelines may be subject to change depending on the European Commission derogation, the adoption deadlines have been set to: Q1 2024: large taxpayers (annual turnover of over EUR 8 million)Q1 2025: all remaining taxpayers “