The Spanish government has released a new draft Royal Decree which further develops the electronic invoice requirements for B2B transactions as stated in Law 18/2022, better known as law “create and grow” (“Crea y Crece”).   Spanish e-invoicing system   The Spanish electronic invoice system will be formed by certified service providers and by the public electronic invoicing solution, which will also fulfill the function of the invoice repository managed by the tax authority.   The CTC model chosen resembles a decentralized CTC exchange model with similarities to the upcoming French mandate. Service providers will be obligated to support e-invoices...