The Law Create and Grow (Law 18/2022 of September 28 on the creation and growth of companies) was published in the BOE on September 29. As established in its eighth final provision, its entry into force occurs, in general terms, at the twenty days after its official publication. Therefore, the bulk of the regulations began to be applied last October 19.
However, there are exceptions to this rule. For example, him chapter Vwhich refers to the new legal regime of the crowdfunding platformscame into force on November 10, 2022. These platforms, also known as crowdfunding platforms, are companies whose activity consists of putting in contact, professionally and through web pages or other electronic means, a plurality of natural or legal persons who offer financing with other natural or legal persons. (Ambien) who request it in their own name to allocate it to a specific project.
Electronic invoicing between businessmen and professionals
The article 12relative to electronic invoicing between businessmen and professionals, which will produce effects, for those whose annual turnover exceeds eight million euroswill come into operation one year after approval of the regulatory developmentthat is, in autumn 2023.
This article refers to the fact that all businessmen and professionals must issue, send, and receive electronic invoices in their business relationships with other businessmen and professionals. In addition, both the recipient and the issuer of electronic invoices must provide information on the status of the invoice. It must be taken into account that during a period of four years from the issuance of electronic invoices, recipients may request a copy of them without incurring additional costs.
For the rest of the businessmen and professionals, this article will produce two years after the approval of the regulatory development, that is, in 2024. The entry into force of article 12 is subject to obtaining the community exception to articles 218 and 232 of Council Directive 2006/112/EC of November 28, 2006, on the common system of value added tax .
regulatory development
The seventh final provision enables the ministries of Economic Affairs and Digital Transformation and of Finance and Public Function, so that in the six month period determine the technical and information requirements to be included in the electronic invoice for the purpose of verifying the payment date and obtaining the average payment periods, the minimum interoperability requirements between the providers of technological solutions for electronic invoices, and the security, control and standardization requirements of the devices and computer systems that generate the documents, as highlighted by Legal News.
These technical requirements must take into account the current reality of the use of structured electronic invoices based on global standards in order to minimize, as far as possible, the compliance and adaptation effort of companies that already use structured electronic invoices based on said standards.
Prior to the approval of the regulatory development, the Government will open a period of public exposure of the regulation governing electronic invoicing, for the purpose of presenting allegations by the interested parties.
