Electronic invoicing: entry into force

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The date of entry into force of the mandatory electronic invoice is already known.

Electronic invoicing: entry into force

The Ministerial Order that sets the definitive dates for the entry into force of the invoicing regulations has just been published, under which all companies and professionals –regardless of their size– will be required to use electronic invoices in their commercial relationships with other entrepreneurs and professionals.

Electronic invoices must be issued through a public solution or through private platforms that provide invoicing information to the Tax Agency. Therefore, for operations that must be invoiced electronically, it will no longer be valid to send the invoice in PDF by email, as is currently done.

Specifically, the new obligation to invoice electronically between entrepreneurs will come into force on the following dates:

  • For companies and professionals with invoicing exceeding eight million euros in the previous year, the new rules will apply from October 6,2027.
  • For the rest of the companies and professionals, from October 6,2028.
Our advisors will resolve any questions you may have regarding changes in invoicing matters and will help your company comply correctly with the new obligations that will be enforceable.

ECT

ECT TAX LEGAL & SERVICES, SLU

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