{"id":17251,"date":"2024-06-04T15:53:56","date_gmt":"2024-06-04T15:53:56","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=17251"},"modified":"2023-11-24T18:39:04","modified_gmt":"2023-11-24T18:39:04","slug":"when-does-the-deadline-for-the-obligation-to-use-the-online-invoice-start","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/when-does-the-deadline-for-the-obligation-to-use-the-online-invoice-start\/","title":{"rendered":"When does the deadline for the obligation to use the online Invoice start?"},"content":{"rendered":"\t\t
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When does the obligation to provide online invoicing begin?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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According to the latest news, self-employed workers will have an additional year, until 2026, to adapt to the online invoicing system. This implementation of online invoicing is carried out in phases, and the last stage involves communicating the status of each invoice to the tax authorities. However, it should be borne in mind that this measure will depend on the approval of the invoicing regulation by the Government this year.<\/p>

In other words, at the date of publication of this article, the law of invoicing regulation has NOT yet been approved.<\/p>

The approval of the billing regulation by the Government this year is crucial to determine its implementation. This will establish the rules and regulations necessary for efficient and effective billing. Its approval will ensure the proper functioning of the billing processes, providing certainty to both businesses and consumers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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Which companies and self-employed workers will have to submit online invoices?\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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Which companies and self-employed workers will have to submit online invoices?<\/p>

The Crea y Crece Act clearly establishes that all companies and self-employed workers will have to use online invoicing, with no exceptions. This means that both the self-employed and entrepreneurs, regardless of their size or invoicing volume, will be subject to this law.<\/p>

When do I not have to issue online invoices?<\/h3>

It is important to consider that the obligation to issue online invoices applies only when these are addressed to other companies or self-employed professionals. Therefore, it is not necessary to apply this obligation when issuing invoices to private individuals, for example, in the case of a plumber carrying out work in a private home. In these cases, a paper invoice can still be used.<\/p>

Moreover, it is not compulsory to issue online invoices for the so-called “simplified invoices” or the typical receipts of commercial establishments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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The Crea y Crece Act\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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According to the Regulation of the Crea y Crece Act, large companies are obliged to adapt to online invoicing within one year of its entry into force.<\/p>

If approved in 2023, it would become effective in 2024. For other companies and the self-employed, this change would be implemented two years later, i.e. in 2025.<\/p>

However, according to the draft of the Royal Decree, which is still subject to possible modifications, it is estimated that the self-employed will have to communicate the statements of their invoices to the Treasury one year later.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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The self-employed will have one more year to report the status of each invoice.\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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The Draft Royal Decree, which aims to implement Law 18\/2022 (Ley Crea y Crece), is in the final stage of the Public Hearing process. In this phase, the Tax Agency is participating in order to receive its contributions. One of the main novelties offered by this project is the mandatory use of online invoicing not only when the self-employed acts as a supplier, but also when acting as a customer and receiving an invoice. This implies an important advance in terms of control and transparency in commercial operations.<\/p>

According to the current regulation, companies have deadlines for adapting to the changes in online invoicing. Specifically, it is established that companies with a turnover of more than 8 million euros must implement them one year after the regulation comes into force, while the rest of companies and self-employed workers have two years to do so. However, taking into account the possible changes introduced, if the regulation is approved this year, the implementation periods could be modified. If all goes according to plan, these would be the deadlines for implementing and using the online invoicing system:<\/p>

  • From 2024: Companies with an annual turnover of more than 8 million euros are obliged to use online invoicing and communicate the status of invoices. This measure helps to streamline and modernise invoicing processes, improving efficiency and reducing the use of paper. It also facilitates transparency in commercial transactions and simplifies accounting management.<\/li>
  • From 2025: companies with an annual turnover of less than 8 million euros, as well as the self-employed, will have to issue their invoices onlineally. In addition, companies with an annual turnover of less than 8 million euros will have to communicate invoice statuses. These measures have been implemented to streamline and modernise the invoicing process in the business environment.<\/li>
  • From 2026: For the self-employed, invoice status reporting is mandatory. This involves reporting whether the invoice has been issued, paid or cancelled. This communication is important in order to keep a clear and accurate record of business transactions and to comply with the relevant tax regulations. It also provides transparency in the business relationship between the self-employed and their customers. It is essential to comply with this obligation in order to avoid possible sanctions or legal disputes in the future.<\/li><\/ul>

    In relation to this issue, Article 8 of this regulation has already established the obligation to report on the different statuses of the invoice (received, accepted or paid), and how the responsibility to report on these statuses lies with the recipient.<\/p>

    As for the scope of application, an extension of one year is foreseen for the self-employed, giving them an additional twelve months to adapt to the implementation and reporting of these statements. It is important to note that this draft is still under development and may undergo changes before being approved in the coming months.<\/p>

    In accordance with the latest regulatory changes, self-employed workers using online invoicing are expected to report on different stages of the process.<\/p>

    This includes details such as whether the invoice has been accepted or contains any errors, whether the customer has made a partial or full payment of the amount, and they will also have to make their invoice entry point public.<\/p>

    In order to facilitate the digital transition of the self-employed, they have been granted an additional year (approximately three years from its publication in the BOE) to implement all these measures related to invoice statuses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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    Penalties for failure to comply with the Crea y Crece law on online invoicing\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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    According to the Crea y Crece Law, all companies and self-employed workers are obliged to send invoices in online format and keep them accessible for four years.<\/p>

    Failure to comply with these provisions may result in administrative sanctions ranging from a warning to fines of up to 10,000 euros<\/strong>, depending on the type of infringement committed.<\/p>

    It is essential to adapt to these regulations to avoid possible legal consequences and ensure proper compliance with the law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    When does the obligation to provide online invoicing begin? According to the latest news, self-employed workers will have an additional year, until 2026, to adapt to the online invoicing system. This implementation of online invoicing is carried out in phases, and the last stage involves communicating the status of each invoice to the tax authorities. […]<\/p>\n","protected":false},"author":2,"featured_media":17241,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1,45],"tags":[],"class_list":["post-17251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/factura-electronica-1140x445.jpeg",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/factura-electronica-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/factura-electronica-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/11\/factura-electronica.jpeg",1280,720,false]},"yoast_head":"\nWhen does the obligation to provide online invoices 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