Accounting Flash
Mandatory B2B electronic invoicing enters a decisive phase: key points of the Draft Ministerial Order
Mandatory B2B electronic invoicing enters a decisive phase: key points of the Draft Ministerial Order The Draft Ministerial Order published for public consultation sets out the technical and operational aspects of the future mandatory electronic invoicing between businesses and professionals, as provided for in the Crea y Crece Act and Royal Decree 238/2026. Although the […]
New B2B electronic invoicing obligations in Spain
New B2B electronic invoicing obligation in Spain We would like to inform you of the recent publication in the Spanish Official Gazette (BOE) of Royal Decree 238/2026, dated 31 March 2026, which regulates mandatory electronic invoicing between businesses and professionals (B2B) in Spain. This regulation applies to: – Businesses and professionals established in Spain. – […]
Extension of the suspension of the cause for dissolution due to losses until 2026
A new extension to the exceptional regime relating to the legal grounds for dissolution due to losses was published in the Spanish State Gazette (BOE) of 24 December under the Fourth Additional Provision, once again addressing the interpretation and application of Article 363.1.e) of the Consolidated Text of the Spanish Law on Capital Companies (LSC). […]