## [VAT Bulletin 2-2012](/en_GB/new/vat-bulletin-2-2012) # VAT Bulletin 2-2012 12 / 12 / 2012 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/vat-bulletin-2-2012) - []() - []() [Download Vat Bullerin 2-2012 ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/VAT-Bulletin-December-2012_1.pdf) Previous Next ROYAL DECREE 1619/2012, OF NOVEMBER 30, 2012, APPROVING THE REGULATIONS ON INVOICING OBLIGATIONS As we discussed in our previous bulletins, the new regulations on invoicing obligations were finally published in the Official State Gazette of December 1, 2012. These regulations, which replace the current regulations approved by Royal Decree 1496/2003, will take effect on January 1, 2013. As many of the provisions included in these new regulations remain the same as those currently in effect, we will confine our comments to the main new features of the regulations. 1\. APPLICABLE INVOICING RULES 2\. OBLIGATION TO ISSUE INVOICES AND INVOICING BY THIRD PARTIES 3\. ELIMINATION OF RECEIPTS: THE SIMPLIFIED INVOICE 4\. ELECTRONIC INVOICING 5\. PERIOD FOR ISSUING INVOICES 6\. STORAGE OF INVOICES 7\. SIMPLIFIED INVOICES REPLACED WITH OR EXCHANGED FOR INVOICES 8\. DOCUMENTATION OBLIGATIONS 9\. TRANSITIONAL SYSTEM FOR AUTHORIZATIONS ALREADY GRANTED ### Contact ![](/sites/default/files/styles/medium/public/team/photo/10000310.jpg?itok=dXpb2782) [Carlos Gómez](/en_GB/team/carlos-gomez-barrero) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) [Find more professionals](../team) ### Related services - [Tax ](/en_GB/services/tax) - ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/4565?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/4565?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/4565?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/4565?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/4565?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/4565?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine