Spain Approves Nationwide B2B E-Invoicing Under “Ley Crea y Crece”

Spain has officially approved “Ley Crea y Crece”, introducing mandatory B2B e-invoicing for taxpayers across the country. The law was published in the Official State Gazette (BOE) on September 29, 2022.

While the obligation to adopt e-invoicing is now confirmed in law, the technical specifications required for implementation have not yet been released. The rollout will therefore follow a staged regulatory process.

Next Regulatory Steps

• A public consultation will be launched, no later than six months from September 29, 2022, allowing businesses to provide feedback on how e-invoicing should be implemented.
• After this consultation period, the technical specifications for e-invoicing are expected to be published, with a preliminary target date of April 1, 2023.

Proposed Adoption Timeline

Once the technical specifications are published, e-invoicing adoption will be phased based on annual turnover:

• April 1, 2024 (preliminary): Businesses with annual turnover above EUR 8 million
• April 1, 2025 (preliminary): All remaining taxpayers

It is important to note that mandatory B2B e-invoicing in the EU requires a derogation from the European Commission. As Spain has not yet obtained this derogation, the proposed timelines may still change.