The specific content of this electronic invoicing obligation must be developed by the corresponding Regulations, that is expected to be published within the next 6 months.
At this moment it is known that the obligation will be enforceable after a certain period as from the moment of publication of such Regulations, and applicable to:
- companies with a turnover higher than 8 million euros: 1 year as from the referred publication date.
- other companies: 2 years as from the referred publication date.
Expectation is that the obligation will not start before the year 2024.
In parallel, the Spanish government is drafting the regulations required by the systems and software to be used by the entities obliged to issue their invoices by electronic means (likely to be in force by July 2024).
The current draft of such regulations makes the use of the technical requirements contained therein compulsory for companies that are taxpayers for CIT (Corporate Income Tax), PIT (Personal Income Tax) and NRIT with a PE (Non-resident Income Tax with a Permanent Establishment). So at this time, it appears that non-resident companies that operate in Spain, even if through a fixed establishment for VAT purposes, would not have to apply the standards provided by such regulations.
Moreover, in principle the said regulations will not be applicable to entities that file their registers through SII.
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Daniëlle van der Meulen-Idema
Sr. VAT Specialist
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