The draft Royal Decree affects information society service providers, in particular those that provide electronic invoice exchange platform  services.

Draft Royal Decree implementing Law 18/2022 of 28 September 2022 on the creation and growth of companies with regard to electronic invoicing between companies and professionals.

The draft Royal Decree aims to develop, by regulation, the different requirements and characteristics of the new obligation of electronic invoicing between entrepreneurs and professionals (B2B) provided for in Article 2 bis of Law 56/2007 of 28 December 2007 on Measures to Promote the Information Society.

This obligation was incorporated by Article 12 of Law 18/2022 of 28 September 2022 on the creation and growth of companies, the seventh final provision of which enabled the Ministry of Economy, Trade and Enterprise and the Ministry of Finance and the Civil Service to proceed with its regulatory development. Thus, among other aspects, this draft Royal Decree specifies the following:

• The basic characteristics of the future Spanish electronic invoicing system, which will consist of private electronic invoice exchange platforms and a public electronic invoicing solution that is to be managed by the Public Administration.

• The technical and information requirements of the new Spanish mandatory electronic invoicing system to be implemented between companies and professionals.

• The minimum interoperability requirements to be met by operators wishing to provide electronic invoicing technology solutions.

• The statuses to be covered by the electronic invoice, e.g. its commercial acceptance or rejection and/or its actual payment in full.

• The security, control and standardisation requirements of the IT devices and systems responsible for generating electronic invoices.