Law 18/2022, of September 28, 2022, on the creation and growth of companies, establishes the obligation for all entrepreneurs and professionals to issue, send and receive electronic invoices in their commercial relations with other entrepreneurs and professionals, in addition to both (recipients) and others (issuers).
This obligation of electronic invoicing between businessmen and professionals will take effect: For entrepreneurs and professionals whose annual turnover is over eight million euros, one year after the regulatory development is approved. For the rest of the entrepreneurs, two years after the regulatory development is approved.
Its entry into force is subject to obtaining the Community derogation from Articles 218 and 232 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax -VAT-, i.e:
- Accept as an invoice any document or message in paper or electronic form that complies with the established conditions (Art. 218) and
- Condition the use of the electronic invoice to its acceptance by the receiver (Art. 232).
