
Estudiamos las necesidades
en materia fiscal a nivel europeo
de empresas globales.
IVA CONSULTA
Glorieta de Quevedo, nº 9, 5º
28015 Madrid (España)
CENTRO DE SERVICIOS
C/ Arena, 1, Planta 4ª
35002 Las Palmas de Gran Canaria (España)
A final draft of the ,so called, “Ley Crea y Crece Ordinance” (the Ordinance) has been published at the website of the Ministry of Economy, Commerce and Enterprise, for a public allegations period ending the 7th of April 2025.
Once the allegation period is over the Ordinance will have to be approved by the Ministers’ Council for its subsequent publication at the official Gazette, to be followed by the Ministerial Order that is to regulate the public e-invoicing solution it regulates (the Ministerial Order).
This final draft introduces some changes as regards the previous version of January 2024 submitted to the European Commission, among them:
It must be remembered that:
It is also to be noticed that, besides the introduction of mandatory e-invoicing for B2B local transactions, Spain is introducing the obligation to use homologated invoicing software, which is to conform to the technical standards regulated in Royal Decree 1007/2023, of 5 December, (commonly known as the “Veri*factu” Ordinance).
As contemplated in the Veri*factu Ordinance, companies within its subjective scope will be obliged to use compliant invoicing software by 1st July 2025. However, due to the delay in the publication of the Ministerial Order that developed the technical standards to be met (Ministerial Order HAC/1177/2024, of 17 October), a modification of the Veri*factu Ordinance is intended whereby, the timing of this obligation is to be postponed until 2026.
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Estudiamos las necesidades
en materia fiscal a nivel europeo
de empresas globales.
IVA CONSULTA
Glorieta de Quevedo, nº 9, 5º
28015 Madrid (España)
CENTRO DE SERVICIOS
C/ Arena, 1, Planta 4ª
35002 Las Palmas de Gran Canaria (España)
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