Spanish e-invoicing
Eligibility to the Spanish standards
A pre-requisite for a non-resident company or entrepreneur (hereinafter, for simplicity’s sake, “company” or “companies”) to be subject to any formal obligation in Spain is that, because of is operative within the Spanish territory, it becomes the appointed taxable person and, so, liable for the liquidation of the corresponding Spanish VAT or IGIC, in case of the Canary Islands.
This would normally be the case when, according to the applicable location rule, the transaction takes place in the Spanish VAT/IGIC territory and no reverse charge rule applies, whereby the position of taxable person shifts from the supplier to the client.
As a result:
- For the case that a non-resident company operates in Spain, it will not be necessarily affected by the Spanish invoicing regulations nor may incur in other formal obligations unless, according to the domestic applicable regulations, its transactions are considered to be located in Spain, and it is the company which becomes the taxable person obliged to the charging and liquidation of the resulting VAT/IGIC.
- But this having been said, it may still happen that the status of the non-resident company regime as regards the Spanish invoicing regulations differs when compared with stablished companies, given the specialties that may affect this type of companies.
