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V0173-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · factura electrónica

Electronic invoicing not currently mandatory between businesses

The DGT responds that electronic invoicing is not currently required between businesses, except in dealings with public administration, and that general obligation will depend on the approval of regulatory development.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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