Next steps
As of today, it is expected that the regulatory development of mandatory e-invoicing between companies and professionals will soon be approved (first quarter of 2024). Therefore, in successive communications, we will keep you informed of the publication of the Royal Decree, and of any possible modifications to the content of the Draft submitted for public information.
In any case, we cannot ignore the fact that we are facing a matter susceptible to new changes in the short term, with the Proposal for a Council Directive amending Directive 2006/112/EC with regard to VAT rules in the digital era (ViDA Project), published on December 8, 2022, standing out in this regard. Among many other measures, it provides that Member States may impose the obligation to issue e-invoices, and must allow the issuing of e-invoices that comply with the European standard on e-invoicing and the list of its syntaxes in accordance with Directive 2014/55/EU of the European Parliament and of the Council. And, with effect from January 1, 2028, it is expected that e-invoicing will be the default system for issuing invoices, with the use of paper invoices only possible in situations authorised by the Member States.
As a result, it will be necessary to keep a close eye on regulatory developments in this area, and on the obligations that will be imposed on all employers and professionals in this respect.
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Ángel Baena Aguilar Partner - Barcelona
