The Electronic Invoice will be compulsory in Spain. This was the idea that everyone was sure about from the Create and Grow Law. But who will it be obligatory for? The phrase most often used in the news on the subject is: the Electronic Invoice will be mandatory in the commercial relations of companies and professionals. In this article we want to complete this headline and delve into how the entry into force of the Law will affect certain professional groups. .
Freelance that invoice the end client
Professionals that offer services to the end client, such as psychologists, retailers or mechanic shops have a dual role. As recipients of invoices from their suppliers, they are subject to the provisions of the Create and Grow Law and should receive them in electronic format. However, when sending invoices to clients, they don’t have to be electronic because the final customers are not obligated to receive them in this format.
Non-profit organizations
Are associations, foundations and non-profit organizations considered end clients or companies and therefore subject to comply with that established in the Law?
Article 2.bis of the Law 56/2007 establishes that “business owners and professionals” should issue, send and receive electronic invoices in their commercial relations with other business owners and professionals. A businessowner or professional (art. 5 of the VAT Law) is understood as those persons or “entities” that carry out a business or professional activity on a regular, personal and direct basis, regardless of the purpose or the economic result pursued by such activity.
According to these definitions, associations, foundations and non-profit entities are companies, so they are obliged to invoice electronically.
Sales online
The means used to create the transaction is indifferent to the application of the Law. The only aspect to take into account is if said transaction is between two companies or professionals, meaning it is produced in the B2B environment. In this case, the corresponding invoice must be electronic. If the sale is from a company to an end user, B2C, the invoice only has to be electronic if the client requests it and for companies offering Services of Special Importance (SET) in their B2C relations.
Invoices issued or received from outside Spain
The Create and Grow Law affects companies that operate in Spanish territory and does not make any reference to companies outside the country. Consequently, this could be understood as invoices issued from Spain to other countries of the EU have the obligation to be electronic.
On the contrary, logic says that you cannot obligate a company outside Spain to electronically invoice a company inside national territory. We will have to wait for the final publication of the technical regulations of the Law to know how foreign companies operating with Spanish companies will have to invoice.
These are the principal doubts that have been raised regarding the impact of the mandatory implementation of an Electronic Invoice in different professional groups or scenarios. Although with a careful reading of the Law most of them can be clarified, when the final publication of the Technical Regulation comes out, all the details will be known.
At the beginning of this paradigm shift to e-Invoicing in Spain, the companies providing e-Invoicing platforms, such as Ediversa Group, will be the main ally to facilitate the transition. If you need accompaniment at all this process, you can contact us and will be enchanted to guide you at all the process.
