The draft law for the creation and growth of companies introducing mandatory B2B e-invoices for companies and freelancers in the country has been approved by the Government and now will continue its legislative process in Congress. The obligation for taxpayers above a certain threshold may be in force as early as February 2023 if the draft law is approved in Congress and published in the Official State Gazette (BOE) around February 2022. Companies and freelancers below the threshold would be mandated in February 2025.
More information about the draft law can be found in our blog.
