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.

Among other provisions, this Law establishes that electronic invoicing is mandatory for transactions carried out between companies. Specifically, all companies and professionals must issue, send and receive electronic invoices in their business relations with other companies and professionals. The recipient and issuer of electronic invoices must provide information on the status of the invoice.

The full Tax Alert can be downloaded below.



Tax Alert: Electronic invoicing