Rd 824/2010 ((hot)) Today

The decree has been updated and complemented by later regulations, especially Law 18/2022 on the creation and growth of companies (Crea y Crece Law), which mandates electronic invoicing for all companies and self-employed professionals in B2B transactions starting from specific phases (2024–2026), and by Law 56/2007 on measures to promote the information society (LISI).

RD 824/2010 laid the foundational framework for the voluntary use of electronic invoices in Spain, ensuring legal equivalence with paper invoices. Today, it coexists with more recent mandatory requirements for B2B electronic invoicing. rd 824/2010

Royal Decree 824/2010, of June 25, which regulates the contracting of services of the electronic administration in the field of invoicing and the provision of technological services for the issuance and reception of electronic invoices. The decree has been updated and complemented by

To establish the technical, functional, and legal conditions for the issuance and receipt of electronic invoices in business-to-business (B2B) and business-to-administration (B2A) relationships, as well as to regulate the service providers that intermediate in these processes. Royal Decree 824/2010, of June 25, which regulates