The Spanish government approved the draft law, which is named "Law for the Creation and Growth of Companies," and includes information about obligatory B2B e-Invoicing. After the approval, the law is published in the official gazette.
For taxpayers with an annual turnover of more than 8 million euros, the obligation will enter into force one year after regulatory framework approval.
For the remaining taxpayers, the obligation will enter into force two years after the regulatory framework is approved.
More details are as follows.
B2B e-invoicing has been confirmed in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
929
Content accuracy validation date:
24.10.2022
Content accuracy validation time:
08:49h
So, while B2B e-Invoicing will begin to take effect for large taxpayers in early 2024, full implementation is expected to take place between 2024 and 2026.
All Spanish VAT-registered businesses and individuals are under the scope. All businesses and professionals must issue, send, and receive electronic invoices in their business relationships with other entrepreneurs and professionals. Currently, in Spain, mandatory e-invoicing is applicable for business-to-government (B2G) invoices exceeding €5,000.
The main rules of the law related to e-invoicing establish that:
- Electronic invoices must comply with the provisions of the invoicing regulations.
- Recipients may request a copy of an electronic invoice for four years from the date of issuance without incurring additional costs.
- Technological solutions and platforms for electronic invoicing offered by service provider companies to entrepreneurs and professionals must guarantee their free interconnection and interoperability.
The process for accreditation of interconnection and interoperability of the platforms will be determined by the regulations at a later stage. Additionally, it is expected that the regulatory framework will be released in 6 months, and more details on technical requirements will follow.
Other news from Spain
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Fiscalization in Spain: What is event logging?
Spain
Author: Nikolina Basić
Spain's fiscalization system now mandates that all POS-billing systems (SIF) maintain an automated event log to capture and save data in real-time, ensuring compliance. This requirement applies specifically to non-verifiable invoice systems, while the "VERI*FACTU" variant remains exempt. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
To which computer systems do the fiscalization regulations apply in Spain?
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain's upcoming fiscalization system will apply specifically to computerized billing systems (SIF) used for issuing invoices and simplified invoices. These regulations, outlined in Royal Decree 1007/2023, will affect businesses required to issue invoices but will not apply to other systems used solely for generating non-fiscal supporting documents. The fiscalization system in Spain is cer... Read more
Fiscalization vs. e-invoicing obligation in Spain
Spain
Author: Nikolina Basić
In Spain, fiscalization (VERIFACTU) and e-invoicing obligations are distinct systems with separate regulations, purposes, and deadlines, yet they are often misunderstood and conflated. The VERIFACTU obligation, governed by Royal Decree 1007/2023, mandates the use of specialized systems to ensure the integrity and traceability of invoices, with potential implementation starting January 2026. Read more
If a company does not use the VeriFactu mode, is it obliged to maintain a system that allows connection with the Spanish Tax administration (AEAT)?
Spain
Author: Nikolina Basić
Companies not using the VeriFactu mode must still ensure their billing systems can connect with the Spanish Tax Administration (AEAT) to comply with fiscalization rules. Let's find out more on this. Read more
Fiscalization in Spain: Do VeriFactu and non-VeriFactu modes have the same traceability obligations?
Spain
Author: Nikolina Basić
Under Spain's fiscalization rules, traceability requirements differ between VeriFactu and Non-VeriFactu systems. Let's delve deeper into this topic! Read more