Regulatory impact of mandatory electronic invoicing in Spain: regulatory keys, deadlines differentiated by invoicing volume and technical obligations for foreign subsidiaries and branches with operations in the country.
The imminent implementation of mandatory electronic invoicing in Spain will mark a structural change in business invoicing systems. Any foreign company with local activity (whether through a branch or subsidiary) will have to adapt to specific technical and legal requirements. Non-compliance or poor implementation could entail significant operational and sanctioning risks. Understanding the regulatory framework is key to ensure tax continuity and traceability in the Spanish market.
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