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Practical VAT manual 2023.

17. Electronic invoice required

Within the time periods indicated below from the approval of the regulatory development of the provisions of article 12 of Law 18/2022, of September 28, on the creation and growth of companies, it will be mandatory to issue an electronic invoice when the recipient of the operation is a businessman or professional:

  • Within 1 year from the approval of the Regulation governing electronic invoicing for entrepreneurs and professionals with a volume of operations exceeding 8,000,000 euros.

  • Within 2 years from the approval of the Regulation governing electronic invoicing for entrepreneurs and professionals with a volume of operations less than 8,000,000 euros .

The aforementioned regulatory development is included in the draft Royal Decree implementing Law 18/2022, of September 28, on the creation and growth of companies, in relation to mandatory invoicing between companies and professionals, the text of which was submitted to public information on June 20, 2023.