Spain: Compulsory electronic invoicing between traders and professionals
Effective within one or two years of the adoption of implementing regulations
Effective within one or two years of the adoption of implementing regulations
Decree-Law 18/2022—known in English as the “Creation and Growth” Law—published on 28 September 2022 in the official gazette makes electronic invoicing between traders and professionals compulsory.
The new regime relating to electronic invoicing will become effective within one or two years of the adoption of implementing regulations, depending on certain circumstances.
Other business measures
The new law also introduces other business measures, including:
- Corporate measures to expedite the creation of start-ups
- Financial measures to support business growth and improve collective investment and venture capital
- Economic and commercial measures to improve the regulation of, and eliminate obstacles to, economic activities, and to combat late payment or default in commercial transactions
Read an October 2022 report [PDF 575 KB] prepared by the KPMG member firm in Spain
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