Mandatory electronic invoicing

If your company issues its invoices through an Invoicing Software System (SIF), you must ensure that as of January 1,2027 (July 1 if you act as an individual entrepreneur and pay income tax) said system complies with the new rules that have been approved for these systems. To do this, verify that the SIF provider certifies, through a responsible declaration that must appear legibly in the billing program itself, that it complies with these rules.

But the changes do not end here. Remember that another billing regulation is also pending entry into force, by which all companies and professionals – regardless of their size – will be required to use electronic invoices in their commercial relationships with other companies and professionals.

The new electronic invoices must be issued through a public solution or through private platforms that provide billing information to the Tax Office. Therefore, in operations that must be invoiced electronically, sending the invoice in PDF by email will no longer be valid, as is the case today.

On the other hand, invoice recipients must report on the status of these invoices (indicating whether they are accepted, rejected, or paid). The Tax Office will use this data to compile a public list of large companies that incur significant non-compliance with legal payment deadlines.

Well, the dates on which this obligation to invoice electronically between entrepreneurs is expected to enter into force have recently been announced:

• For companies and professionals with a turnover exceeding eight million euros in the previous year, the new rules will apply as of October 1,2027.
• For the rest of companies and professionals, as of October 1,2028.

 

Our advisors will address any questions you may have regarding the changes in billing matters and will help your company comply correctly with the new obligations that will be required.