Mandatory e-Invoicing and Computerised Invoicing Systems
Businesses and freelancers face the challenge of mandatory e-invoicing and the requirements of Computerised Invoicing Systems.
Specifically, and as a result of the “Crea y Crece” Law, which objectives are the modernisation of the society and the control of commercial delinquencies, e-invoicing is established as mandatory for transactions carried out between businesses. All companies and professionals must issue, send and receive e-invoices in their commercial relations with other companies and professionals. In addition, the recipient and issuer of e-invoices must provide information on the status of the invoice.
The details of the compulsory e-invoicing system and the requirements are still pending the regulatory development of Law 18/2022, but the publication of the draft bill on June 15 provides a preview of some key sections to be taken into account for the business community.
In our aim to keep companies and professionals informed, Mazars offers you the experience and knowledge of our experts in taxation and technology to prepare you for this new challenge.
How can we help you?
Mazars’ professionals are at the disposal of all companies and freelancers to face the challenge of the mandatory e-invoicing and the requirements of the Computerised Invoicing Systems. Do not hesitate to contact us to solve any doubt.
Latest news
- Computerized Invoicing Systems: the Order developing the technical and functional specifications of the Computerized Invoicing Systems, in development of the Royal Decree 1007/2023, of December 5, 2024, has been published in the Official State Gazette of October 28, 2024. Access the full text (in Spanish) by clicking here.
- Mandatory electronic invoicing: the regulatory development of Law 18/2022, of 28 September, is still pending approval. Access the full text of the third draft of the Royal Decree that implements Law 18/2022, of September 28, on the creation and growth of companies regarding electronic invoicing between businesses and professionals (dated March 5, 2025) by clicking here.
- Billing software systems: following the publication of Royal Decree‑law 15/2025 of December 2, the deadline for billing software systems to be adapted to the characteristics and requirements set out in the aforementioned regulation and its implementing provisions has been extended to January 1, 2027 (for Corporate Income Tax taxpayers) and July 1, 2027 (for all other taxpayers).
Requirements for invoicing process
For their part, the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of companies and professionals, in compliance with the provisions of the new letter j) of section 2 of Article 29 of Law 58/2023 of 17 December, General Taxation Law, in the wording given by Law 11/2021, of 9 July, have been developed in Royal Decree 1007/2023, of...
Tax Alert: Business-to-Business e-Invoicing
On September 29, 2022, Law 18/2022 of 28 September on the creation and growth of companies was published in the Official State Gazette.
Tax Alert: Electronic Systems for invoicing
Royal Decree 1007/2023, of 5 December, approving the Regulation establishing requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of companies and professionals, and the standardisation of invoicing record formats.
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