A limited company (SL) that invoices outside Spain and outside the EU, what should it do?

The key is in where the company is established and from where it issues the invoice, not in the destination country.

If the limited company (SL) is established in Spain:

• It must adapt to the VERI*FACTU Regulation like any other company established in the national territory.
• Its status as an exporter or invoicing outside the EU does not exempt it from the obligation to use a compatible computer system with RD 1007/2023.

Therefore:

• The SL must issue invoices using a system that generates the electronic record, with digital signature, traceability, and preservation.
• The method of sending the invoice to the foreign customer (PDF, XML, Facturae…) may depend on the legislation of the receiving country, but the generation system must comply with the Spanish framework.

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