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VAT 2023 practical manual.

17. Mandatory electronic invoice

Within the deadlines 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 whether businessman or professional:

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

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

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