The Tax Agency has decided to postpone until January 2026 the obligation that all companies with annual income less than 6 million euros automatically send your billing data to the treasury. This delay suggests that the obligation to issue electronic invoices for SMEs and freelance could be postponed until 2027 or even beyond, depending on the approval of the necessary regulation for its implementation.
This transition to digital billing was originally proposed in the law creates and grows from 2022, with the aim of gradually eliminating paper billing. The purpose is to create a digital system that facilitates transparency and allows greater control over payments between companies and suppliers, thus reducing delinquency and improving the cash flow of small and medium enterprises. However, The project has found obstacles and still needs a royal decree that defines the regulation so that the obligation can enter into force.
It is important to emphasize that this measure is different from that established in the anti -fraud law of 2021. The anti -arude law, that will be implemented in 2026, requires companies with inferior to 6 Millions of euros send essential data of your invoices, Like the issuer, The date and amount, immediately to the treasury, although it does not force the invoice to be issued digitally.
To support the adoption of electronic billing and reduce implementation costs for SMEs and self -employed, The Tax Agency announced in 2023 The development of a free application, especially thought for small businesses. Recently, The PSOE included an amendment in the Minimum Tax Law of the 15% of societies, in order to strengthen this public tool and allow its use by companies of any size or billing.
With these changes, The Government seeks not only to strengthen tax control, but also facilitate digital transition for the business sector, offering both public and private options. Companies that choose to use private electronic billing systems must send a “Faithful copy” of each invoice and its proof of payment, thus ensuring transparency and fiscal compliance.
