Global

Details

  • Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/7/2012

Spain - New invoicing requirements effective in 2013  

December 7: In Spain, changes to the regulations on invoicing requirements are effective 1 January 2013.

Royal Decree 1619/2012 (30 November 2012) transposes into Spain’s regulations on invoicing requirements the rules contained in Directive 2010/45/EU.


Spain’s new invoicing rules include changes concerning:


  • When an invoice must be issued
  • Simplification of the self-billing procedure
  • Harmonization of the invoice issuance deadline with the EU Directive
  • Rules concerning cross-border transactions
  • Simplification of the manner in which to issue an invoice
  • Simplification of the rules for electronic invoicing

Read a December 2012 report [PDF 63 KB] prepared by the KPMG member firm in Spain: Royal Decree 1619/2012, 30 November, approving the Regulations on Invoicing Requirements





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