Spain e-invoice filings July 2017

Wed 14th Dec 2016

Spain is to re-launch the requirement for certain tax payers to file electronic invoices within 4 days of issuance.  The scheme, Suministro Immediato de Informacion, was approved on the 2 December 2016 for implementation on 1 July 2017.

The requirement will be placed on monthly VAT filers, and large enterprises with an annual turnover in Spain above €6 million. The requirement will be to submit both sales and purchase invoices. Companies filing invoices will be granted an extended VAT return filing deadline – 30 days after the reporting period. In addition, recapitulative statement filings will be removed.

The new requirement will come into affect once the details have been Gazetted.



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