{"id":3734,"date":"2022-10-05T11:35:26","date_gmt":"2022-10-05T09:35:26","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=3138"},"modified":"2025-09-29T16:01:16","modified_gmt":"2025-09-29T14:01:16","slug":"crea-law-the-obligation-to-issue-electronic-invoices","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/crea-law-the-obligation-to-issue-electronic-invoices\/","title":{"rendered":"Crea Law: The obligation to issue electronic invoices"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>LEY CREA Y <\/strong><b>FACTURAS ELECTR\u00d3NICAS.<\/b><\/p>\n<p>&nbsp;<\/p>\n<p>Recientemente se ha publicado en el BOE la <strong>Ley 18\/2022<\/strong>, de 28 de septiembre, de creaci\u00f3n y crecimiento de empresas (en adelante \u201c<strong>Ley Crea<\/strong>\u201d). Entre las distintas novedades reguladas en la mencionada Ley, destaca <strong>(a)<\/strong> la constituci\u00f3n de sociedades limitadas con 1 \u20ac de capital social, <strong>(b)<\/strong> la creaci\u00f3n telem\u00e1tica de empresas, y <strong>(c)<\/strong> la lucha contra la morosidad.<\/p>\n<p>En este \u00faltimo apartado, y seg\u00fan se indica en la exposici\u00f3n de motivos de la Ley Crea, se introduce<\/p>\n<p><em>\u201cLa promoci\u00f3n del uso de la factura electr\u00f3nica en operaciones entre empresarios y profesionales es una medida para digitalizar las relaciones empresariales, reducir costes de transacci\u00f3n y facilitar la transparencia en el tr\u00e1fico mercantil. Se trata adem\u00e1s de una medida clave para poder atajar de manera eficaz la morosidad en las operaciones comerciales.\u201d.<\/em><\/p>\n<p>As\u00ed pues, la Ley Crea modifica la Ley 56\/2007 de 28 de diciembre, de Medidas de Impulso de la Sociedad de la Informaci\u00f3n, ampliando la obligaci\u00f3n de expedir y remitir facturas electr\u00f3nicas a todos los empresarios y profesionales en sus relaciones comerciales.<\/p>\n<p>Esta obligaci\u00f3n, entrar\u00e1 en vigor <strong>(i)<\/strong> para las empresas que facturen m\u00e1s de 8 millones, a partir de 1 a\u00f1o desde la aprobaci\u00f3n del reglamento que desarrolle los requisitos de facturas electr\u00f3nicas, y <strong>(ii)<\/strong> para aquellas empresas que facturen menos de 8 millones, a partir de 2 a\u00f1os desde la mencionada aprobaci\u00f3n.<\/p>\n<p><strong><u>Obligados a emitir facturas electr\u00f3nicas<\/u><\/strong><\/p>\n<p>Estar\u00e1n obligados a emitir facturas electr\u00f3nicas las siguientes operaciones:<\/p>\n<ul>\n<li>Operaciones entre empresarios y profesionales. (art\u00edculo 2 bis. 1 Ley 56\/2007)<\/li>\n<li>Empresas que presenten servicios de especial trascendencia econ\u00f3mica, <u>en sus relaciones con particulares<\/u>, <u>siempre y cuando, estos acepten recibirlas o bien, lo hayan solicitado expresamente<\/u>. (art\u00edculo 2 bis. 4 Ley 56\/2007, primer p\u00e1rrafo)<\/li>\n<\/ul>\n<p>A los efectos de este art\u00edculo, tienen la consideraci\u00f3n de empresas prestadoras de servicios de especial transcendencia aquellas que operen en los siguientes sectores econ\u00f3micos (independientemente del n\u00famero de trabajadores de la empresa o facturaci\u00f3n), todo ello en virtud del Art\u00edculo 2.2 Ley 56\/2007, de manera resumida:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Servicios de comunicaciones electr\u00f3nicas a consumidores.<\/li>\n<li>Servicios financieros destinados a consumidores.<\/li>\n<li>Servicios de suministro de agua a consumidores.<\/li>\n<li>Servicios de suministro de gas al por menor.<\/li>\n<li>Servicios de suministro el\u00e9ctrico a consumidores finales.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ul>\n<li>Las Agencias de viajes, transportes y comercio al por menor, \u00fanicamente estar\u00e1n obligadas a emitir factura electr\u00f3nica en sus relaciones con particulares, <u>siempre y cuando, estos acepten recibirlas o lo hayan solicitado expresamente,<\/u> y, adem\u00e1s, <u>cuando la contrataci\u00f3n de los servicios se haya llevado a cabo por medios electr\u00f3nicos<\/u>. (art\u00edculo 2 bis. 4 Ley 56\/2007, segundo p\u00e1rrafo)<\/li>\n<\/ul>\n<p>Por tanto, el resto de operaciones realizadas por empresarios o profesionales a particulares, no mencionadas en el presente apartado, no estar\u00e1n obligadas a formalizarse en factura electr\u00f3nica.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>Entrada en vigor de la obligaci\u00f3n<\/u><\/strong><\/p>\n<p>La Disposici\u00f3n Final S\u00e9ptima de la Ley Crea habilita un plazo para aprobar un desarrollo reglamentario a las facturas electr\u00f3nicas de 6 meses desde la publicaci\u00f3n en el BOE de la Ley Crea. A efectos pr\u00e1cticos, el desarrollo reglamentario deber\u00eda aprobarse antes del 29 de marzo del 2023.<\/p>\n<p>Una vez aprobado el mencionado desarrollo reglamentario, y conforme a la Disposici\u00f3n Final Octava de la Ley Crea, la obligaci\u00f3n de emisi\u00f3n y remisi\u00f3n de facturas electr\u00f3nicas entrar\u00eda en vigor en marzo de 2024 para aquellas empresarios y profesionales con una facturaci\u00f3n anual superior a 8 millones o en marzo de 2025, para el resto de empresarios y profesionales, tal y como se detalla en el resumen siguiente.<\/p>\n<p>No obstante, seg\u00fan lo dispuesto en la disposici\u00f3n final Octava de la Ley Crea, la entrada en vigor de la obligaci\u00f3n de la factura electr\u00f3nica est\u00e1 supeditada a la obtenci\u00f3n de la excepci\u00f3n comunitaria a los art\u00edculos 218 y 232 de la Directiva 2006\/112\/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema com\u00fan del impuesto sobre el valor a\u00f1adido.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>Resumen<\/u><\/strong><\/p>\n<table style=\"height: 527px;\" width=\"855\">\n<tbody>\n<tr>\n<td style=\"text-align: left;\" width=\"176\"><strong><u>Relaciones<\/u><\/strong><\/td>\n<td width=\"86\"><strong><u>Obligatorio<\/u><\/strong><\/td>\n<td width=\"80\"><strong><u>Requisito<\/u><\/strong><\/td>\n<td width=\"94\"><strong><u>Requisito adicional<\/u><\/strong><\/td>\n<td width=\"124\"><strong><u>Facturaci\u00f3n &gt; 8 millones \u20ac<\/u><\/strong><\/td>\n<td width=\"121\"><strong><u>Facturaci\u00f3n &lt; 8 millones \u20ac<\/u><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" width=\"176\">Entre empresarios y profesionales<\/td>\n<td width=\"86\">\n<p style=\"text-align: center;\">SI<\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"80\">Siempre<\/td>\n<td style=\"text-align: center;\" width=\"94\">n\/a<\/td>\n<td style=\"text-align: center;\" rowspan=\"3\" width=\"124\">Aprox. 29\/3\/2023 + 1 a\u00f1o<\/td>\n<td rowspan=\"3\" width=\"121\">\n<p style=\"text-align: center;\">Aprox. 29\/3\/2023 + 2 a\u00f1os<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" width=\"176\">Empresas servicios de especial trascendencia<\/td>\n<td width=\"86\">\n<p style=\"text-align: center;\">SI<\/p>\n<\/td>\n<td rowspan=\"2\" width=\"80\">\n<p style=\"text-align: center;\">Aceptaci\u00f3n \/ solicitud cliente particular<\/p>\n<\/td>\n<td width=\"94\">\n<p style=\"text-align: center;\">n\/a<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" width=\"176\">Agencias de viajes, transportes y comercio al por menor<\/td>\n<td width=\"86\">\n<p style=\"text-align: center;\">SI<\/p>\n<\/td>\n<td width=\"94\">\n<p style=\"text-align: center;\">Contrataci\u00f3n electr\u00f3nica servicios<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\" width=\"176\">Resto operaciones empresario particular<\/td>\n<td width=\"86\">\n<p style=\"text-align: center;\">NO<\/p>\n<\/td>\n<td width=\"80\">\n<p style=\"text-align: center;\">n\/a<\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"94\">n\/a<\/td>\n<td style=\"text-align: center;\" width=\"124\">n\/a<\/td>\n<td width=\"121\">\n<p style=\"text-align: center;\">n\/a<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Para cualquier aclaraci\u00f3n o asesoramiento en derecho fiscal o mercantil, no dud\u00e9is en contactar con nosotros en <strong><a href=\"mailto:marroquin@marroquinabogados.com\">marroquin@marroquinabogados.com<\/a><\/strong>. Ponemos a vuestra disposici\u00f3n nuestro conocimiento y experiencia.<\/p>\n<h6><em><strong><a href=\"\/marroquin3\/#_ftnref1\" name=\"_ftn1\"><\/a><\/strong><\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>The new Law 18\/2022 on the creation and growth of companies (Crea Law) obliges business owners and professionals to issue electronic invoices.<\/p>\n","protected":false},"author":3,"featured_media":3753,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-3734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Crea Law: The obligation to issue electronic invoices - Marroquin Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/marroquinabogados.com\/en\/crea-law-the-obligation-to-issue-electronic-invoices\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Crea Law: The obligation to issue electronic invoices - 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