Modèle de facturation électronique :
  • B2G : Centralisé
  • B2B : post-audit
Format de fichier obligatoire :
  • B2G : Facturae
  • B2B : sans objet
Obligations B2G :
  • FACe
Exigences en matière d’archivage 
  • Période de 6 ans
Signature électronique :
  • B2G : Obligatoire
  • B2B : Pas obligatoire, mais fréquent

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

08.19.22

  • Autres taxes applicables
Introduction of the plastic tax As seen earlier this year in April in the United Kingdom, and more recently in Italy this month, Spain is introducing a new plastic tax, effective from 1st January 2023. This is in line with the recurring trend across Europe to introduce fiscal measures with a distinctly ‘green’ agenda. To this effect, the Spanish Congress has passed Law 7/2022 dated 8 April 2022. As in the United Kingdom and Italy, the underlying motivation behind this fiscal initiative is to encourage the reduction of non-reusable plastic, as well as promote the recycling of plastic waste. Key elements of the tax include:
  • The tax applies to non-reusable plastic containers; products made of semi-finished plastic that will be used to create non-reusable packaging and plastic products that are used to close, trade, or display non-reusable containers
  • These components will generally become taxable when delivered to the customer
  • As in the United Kingdom, the tax is not set as a fixed percentage but is expected to be taxed at 0.45 Euros per kg.
Italy is also enacting similar legislation. Please refer to this month’s Italy compliance updates for further information.

08.19.22

  • Informations sur le mandat fiscal
Delay for certified software usage We have recently communicated on the e-invoicing landscape in Spain following some traction relating to the same in the country- which impacts both the invoice content itself, as well as Business-to-Business (B2B) transactions specifically. Spain has now announced that the creation of the legal artefact in Spain via certified software- also referred to as verifiable invoicing systems (VERI*FACTU) and used for the creation and submission of invoices- will now be delayed to 1 July 2024. The date was moved following a public consultation. From 1st July 2024 there will also be voluntary submission of invoices to the Agencia Tributaria- sistemas y programos informaticos o electronicos (SIF). The proposed rules only apply to resident businesses. The proposed e-invoicing mandate in Spain is ambitious, with several complexities. Tungsten Network is closely monitoring the e-invoicing curvature in Spain and assessing our position regarding the certified billing software once more detailed information around the same is available.

05.27.22

  • Informations sur le mandat fiscal
Requirement for certified software Many countries require businesses to use certified software to produce the legal invoice in a country. Portugal is a good example. This means that Tungsten has had to adopt its ‘standard’ offering to customers. We do not create the legal invoice on behalf of suppliers in Portugal, but rather ask the suppliers to attach the legal invoice to our system. Similarly, Spain has announced that as of 1st January 2024, only state or VERI*FACTU approved invoicing software may be used to prepare and submit invoices. Tungsten will need to assess the requirements the Spanish government has proposed for potential certified software providers from 1st January 2024, when the changes are expected to take place. Tungsten Network is analysing these requirements and seeing how we can best support our Spanish market considering these new requirements. Tungsten Network is aware of the growing traction of e-invoicing in Spain. We are closely monitoring e-invoicing developments in the country.

04.28.22

  • Informations sur le taux de TVA/G(S)ST
Extension of reduction for VAT on electricity Rising electricity costs has been linked to the re-opening of the economy after Covid- 19. Recent events in Russia / Ukraine has also meant that supplies of natural gas from Russia have been interrupted. The Spanish tax authorities have responded to rising costs. The reduction in the VAT rate for electricity to 10% will be extended to 30 June 2022. At this point, the rate will revert to 21%.

04.28.22

  • Mises à jour des pays
Enhancement of administrative co-operation and tax information exchange in the EU on digital platform operators Countries are constantly motivated to make their tax processes more transparent and less cumbersome. To this effect, Spain has introduced the Directive on Administrative Cooperation (DA7). This will help to facilitate the exchange of information on income generated by sellers on digital platforms. Authorities can confirm when tax should be paid, but the automating of the process will result in less of an administrative burden on digital platforms.

04.28.22

  • Informations sur le mandat fiscal
B2B e-invoicing mandate developments Developments in the B2B e-invoicing sphere are gaining increasing momentum in Spain. Spain published a Royal Draft Decree on 21 February 2022 in respect of mandatory B2B e-invoicing in Spain. The draft decree outlines the obligations for taxpayers to comply with the mandate from 1 January 2024. Amongst the requirements outlined in the technical specifications are the requirements for invoices to include a specific hash. Spain is a key market for Tungsten Network. We are closely following B2B e-invoicing developments in Spain.

04.28.22

  • Autres taxes applicables
Plastic Tax developments Our recent compliance updates have shown a sharp increase in countries enacting legislation with a ‘green’ agenda. More specifically, we have seen the introduction of the Plastic Packaging Tax in the United Kingdom from 1 April 2022. Spain is now promoting a similar incentive. On 9 April 2022, Spain published Law 7/2022 on Waste and Contaminated Soils. This is being introduced to fight climate change and for the preservation of the marine environment. To achieve this, specifically, Spain is seeking to transpose the following 2 European EU Directives:
  • Directive 2018/851, which aims to modify the Waste Framework Directive
  • Single-Use Plastic Directive 2019/904, which aims to alleviate the environmental impact of certain plastic products.
Aligning with EU regulations is viewed as the most effective way to achieve these goals.

03.23.22

  • Informations sur le mandat fiscal
New invoicing regulations Spain has firmly communicated its intentions to overhaul its e-invoicing system significantly via the publication of a draft resolution published on 21 February 2022. This comes alongside the backdrop of an incentive to modernise the computer programs that support the accounting, billing and management of businesses across the country. Amongst the new requirements being proposed by the Spanish Ministry of Finance is the obligation to include QR codes and ID codes in Spanish invoices. The draft resolution does not specifically refer to B2B e-invoicing. A draft resolution to this effect was published in the summer of 2021 which extends the obligation for e-invoicing to all companies and freelancers in Spain. Both resolutions serve to illustrate the extent of the e-invoicing developments we can expect to see in Spain in the coming months, as Spain proposes to expand the scope of entities subject to mandatory e-invoicing, as well as introducing radical changes to the content of the invoice as well. It is no coincidence that these resolutions have been published relatively close together, underlining Spain’s motivation to harmonise its VAT-related operations and adopt a robust e-invoicing process.

01.04.22

  • Informations sur le mandat fiscal
Draft to introduce mandatory e-invoicing

Spain is making some strides with B2B e-invoicing, building on earlier work undertaken for B2G transactions. The draft law ‘Creation and Growth of companies’ is currently work in progress in the Spanish Parliament, awaiting final approval. Tungsten will keep you informed of any developments.

09.08.21

  • Mises à jour des pays
Draft law extending current B2G mandate to specific B2B transactions – public consultation open

Spain’s e-invoicing landscape looks like it may be expanding into the B2B sector, for transactions between companies and the self-employed

The Spanish government recently announced a draft law for ‘Creation and Growth of Companies’. This covers many elements- one being the proposal to extend the obligation to exchange invoices for B2B transactions as well as B2G transactions.

The public consultation for this is open until 6 September 2021.

10.20.20

  • Informations sur le taux de TVA/G(S)ST
Spain – Extension emergency zero-rate

Le 20 avril, le gouvernement espagnol a introduit provisoirement un taux de TVA nul pour les achats et les importations de masques chirurgicaux et de produits sanitaires par les entités publiques, les hôpitaux et autres organisations à but non lucratif. Cette politique devait expirer le 31 juillet, mais a été prolongée jusqu'au 31 octobre 2020, avec effet rétroactif à la date d'expiration de la dérogation initiale.

06.12.18

  • Informations sur le mandat fiscal
L'Espagne étend l'obligation de la facturation électronique B2G

L'Espagne a annoncé qu'elle allait étendre la facturation électronique B2G aux sous-traitants impliqués dans les offres et contrats publics, dès le 1er juillet 2018.

01.01.16

  • Informations sur le mandat fiscal
L’Espagne a mis en œuvre l’article 55 de la directive TVA

L’article 55 de la directive TVA de l’Union européenne (UE) oblige tous les pouvoirs publics européens à recevoir leurs factures électroniquement, ou à avoir identifié un processus qui permettra le traitement de ces factures, d’ici le 27 novembre 2018.

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