E-invoices will be mandatory for all companies

On 29 September 2022, the BOE published in the Official State Gazette (BOE) the obligation for all entrepreneurs and professionals to issue, send and receive electronic invoices in their commercial relations with other entrepreneurs and professionals. In addition to recipients and issuers.

When does this obligation come into force?

This electronic invoicing obligation applies to entrepreneurs and professionals who meet the following requirements:

1. For entrepreneurs and professionals whose annual turnover exceeds eight million euros, one year after the regulatory development is approved.
2. For all other entrepreneurs, two years after the regulatory development is approved.

The entry into force, upon obtaining the Community derogation, with Value Added Tax (VAT), that is to say:

• Any document or message in paper or electronic form that meets the established conditions is accepted as an invoice.
• Making the use of electronic invoicing conditional on acceptance by the recipient.

What is the purpose of the Standard?

1. Digitise business relationships.
2. Reduce transaction costs.
3. Facilitate transparency in commercial transactions.
4. Together with other measures, effectively tackle late payment in commercial transactions.

Invoicing Programmes and Tools

The main reason for this new measure is that it is difficult to implement:

• Los suministros de programas de facturación.
• La propia Administración.

The means necessary to fulfil this obligation, to ensure free interconnection and interoperability between the different options available.

On the other hand, certain service providers will have to issue and send electronic invoices to individuals who agree to receive them or who have expressly requested them.

However, travel agencies, transport services and retail trade activities will only be obliged to issue electronic invoices to individuals when the contracting has been carried out electronically.

Access to Electronic Invoices

Along the same lines, it is established that the period during which customers may consult their invoices electronically shall be at least the last 3 years:

• Customer data.
• Billing history.
• Contract signed.

Penalties for not issuing invoices or allowing access to it

Obligated companies that do not offer users the possibility of receiving electronic invoices or do not allow access to their invoices by persons who are no longer customers shall be sanctioned with a warning or a fine of up to €10,000, to be determined and graduated according to:

1. The degree of culpability or the existence of intentionality.
2. The continuity or persistence of the infringing conduct.
3. The nature and amount of the damage caused.
4. Recidivism, through the commission, within a period of one year of more than one infringement of the same nature, when this has been declared by a final administrative decision.
5. The volume of turnover of the provider responsible.
6. The number of persons affected by the infringement.
7. The seriousness of the risk generated by the conduct.
8. The actions taken by the provider to mitigate the effects or consequences of the infringement.

If you have any doubts about this subject, please do not hesitate to contact us, by telephone to Carles Monfort Codina or by e-mail to cmc@btsasociados.com, we will be delighted to help you.