The CES warns of the greater cost and bureaucracy for companies with the new electronic invoice

The CES warns of the greater cost and bureaucracy for companies with the new electronic invoice

The new electronic invoicing for companies and self-employed workers will be a reality next year, when its regulatory development process ends. The Economic and Social Council (CES) has prepared a proposed opinion, to which this media has had access, considering the generalization of digital invoices as positive, with nuances. Although it highlights several points to take into account, among them the increase in bureaucratic burdens and the higher cost that business owners will have to assume to accommodate the new procedure.

The CES considers, in summary, that the standard includes the technical and information requirements of the Spanish mandatory electronic invoice system, the invoice statuses and the minimum interoperability requirements between providers of electronic invoice technological solutions. “This is a balanced, integrative standard that guarantees the interoperability of electronic billing, following community and Spanish standards,” they explain.

Although the first highlight of their assessment focuses on the cost and ‘paperwork’ in the short term: they expect a very differentiated impact on the business fabric by sectors and sizes. To try to protect SMEs, the CES proposes “establishing limits regarding the information collected in electronic invoicesbeyond the minimum content provided for in the Regulation that regulates billing obligations, so that it does not become a source of excessive burdens for smaller companies, but without this being an impediment to achieving the objective of the standard”.

To make the new rule coherent with the legislation already in force at the community and national level, they consider it necessary to adapt it to Directive 45 of 2010 on the common system of value added tax with regard to invoicing rules and, in particular, in the provisions regarding electronic invoicingand Directive 55 of 2014 on the electronic invoicing in public procurement. Likewise, they highlight the implementation of the new regulation against late payment at the community level.

Likewise, the ESC considers it necessary for the Draft Royal Decree to explicitly guarantee coherence with the European Commission’s proposal “VAT in the digital age” where It is proposed that electronic invoicing become the default billing method before January 2028.

For its part, at the national level, the CES understands that the planned rule must be consistent with Law 13/2023, which specifically modified the General Tax Law, ensuring coherence between the currently existing system of “Immediate supply of information” for VAT declarations and registration books in Spain, and the new electronic invoicing obligations included in the planned standard.

The new electronic billing will be a reality 12 months after its publication in the BOE. From now on, it will be the option to which businessmen and professionals whose volume of operations exceeds 8 million euros must adapt; for the rest, it will be 12 months later.

The differentiation of deadlines for the entry into force of the digital invoice “could cause distortions in the correct functioning of the electronic invoicing system,” explains the CES. The institution advocates unifying the deadline and establishing the standard within 24 months from its publication in the BOE to favor small and medium-sized companies.

Likewise, they ask make the demands and specifications of rural media professionals more flexible “where, in addition to a lower provision of digital infrastructure than in urban areas, other types of gaps related to socioeconomic factors such as age, income and training, in addition to a smaller business size, are also evident.” In this sense, the CES considers that the implementation of the electronic billing system should take into account the reality of rural areas when establishing the deadlines for its entry into force.

The CES considers it necessary to emphasize the need for the Public Administration, beyond offering specific tools aimed at the implementation of electronic invoices (as it has been doing, within the framework of the PRTR, with the implementation of the Digital Kitwhich subsidizes the implementation of digital solutions, including electronic invoices, through the services offered by authorized Digitizing Agents), also offers small and medium-sized companies the technical and training support mechanisms necessary to acquire the skills appropriate in this area.


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