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The self-employed in Spain will not have to submit their invoices electronically nor apply the new IVA sales tax exemption from next year as the Spanish government had originally intended. This news was confirmed in a press release by UPTA, the professional trade association for the self-employed in Spain.
Electronic invoicing will only be delayed, not cancelled altogether. The delay will be until at least 2027 as the ministerial order and the regulation to formulate the Ley Crea y Crece ('create and grow' law) are still pending processing. This is the law that will insist on mandatory electronic invoicing for companies and the self-employed alike. The date of entry into force of the IVA exemption, known as 'IVA franquiciado', is not yet known, but it will not be next year.
UPTA stated in a press release that there has been no progress in establishing a clear timetable for making electronic invoicing compulsory for companies and the self-employed, nor in the IT mechanisms compatible with the technical specifications required by the Spanish tax authority for the development of software to manage it all.
The last meeting of the central government-led working group on taxation - a group made up of treasury representatives, relevant business and social partners and other self-employed organisations - was held months ago without there having been "any progress". At least nothing has been communicated collectively to this working group, be that on the IT needed to make it all work seamlessly or on establishing a clear timetable to introduce compulsory electronic invoicing for companies and the self-employed, according to UPTA.
UPTA considers that the current situation is causing confusion among its members as there is still a widespread belief that this electronic invoicing obligation will come into force on 1 January 2025. However, it is the 'Crea y Crece' law, approved in September 2022, that stipulates the obligation to electronically invoice for transactions between businesses and professionals. This obligation comes into force within the following deadlines: for companies with an annual turnover of over 8 million euros, they must comply with e-invoicing one year after the approval of the regulation while the rest will have a period of two years.
"We can neither intimidate nor confuse over 3.38 million self-employed people in our country. The changes in a matter as sensitive as taxation must be transmitted with absolute transparency and clarity, without there being the slightest doubt as to how the self-employed must meet their obligations to the tax authorities, since the consequences of a misinterpretation or lack of information always cause economic and bureaucratic harm to those who are mostly self-employed owners of small businesses," said Eduardo Abad, UPTA president.
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