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Countrywide B2B E-Invoicing to Become Mandatory in Spain

Spain approves the Crea y Crece law, introducing mandatory B2B e-invoicing with a phased rollout starting one year after publication in the Official State Bulletin.

SwathyContent MarketerPublishedReading time1 min read
This article describes the position at the time of publication. For current requirements, view the Spain country guide.View current Spain requirements

Spain is moving toward mandatory B2B e-invoicing after the Spanish Congress approved the draft law “Ley Crea y Crece” on September 15. The law aims to improve payment discipline, increase business transparency, and support economic growth through digital invoicing.

The legislation is expected to be published shortly in the Official State Bulletin (BOE). Once published, the implementation timelines for e-invoicing will officially begin.

Proposed Adoption Timeline

From the date of publication in the BOE:

  • After 1 year: Mandatory e-invoicing for large businesses with an annual turnover above EUR 8 million
  • After 2 years: Mandatory e-invoicing for all remaining businesses

This phased rollout is intended to give smaller companies additional time to prepare for the transition to electronic invoicing.

Sources

Official sources for this update are being added during regulatory review.

Article published
20 Sep 2022
Effective date
Not set
Content review
Pending regulatory review
Spain flag

Spain: current requirements

B2B
Upcoming
B2G
Mandatory
B2C
Not confirmed
From the Spain country guide · Review in progressView Spain requirements

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