The Spanish Tax Authority AEAT (Sp.: Agencia Estatal de Administración Tributaria) has released a new Real Decree on public consultation until 14 March 2021, establishing new requirements for electronic billing systems or ERP software used by taxpayers for invoicing. Although this is not an e-invoicing regulation, the Spanish Tax Authority explicitly states there will be synergies between the new requirements for the billing systems and e-invoicing.
With the new decree under public…