The Spanish Tax Authority AEAT (Sp.: Agencia Estatal de Administración Tributaria) has released a new Real Decree on public consultation until 14 March 2021, establishing new requirements for electronic billing systems or ERP software used by taxpayers for invoicing. Although this is not an e-invoicing regulation, the Spanish Tax Authority explicitly states there will be synergies between the new requirements for the billing systems and e-invoicing.   With the new decree under public consultation, there are several objectives the Tax Authority aims to achieve. The main goals are business digitalization and reducing tax evasion. Main aspects of the regulation  ...