Spain Begins Work on Mandatory B2B E-Invoicing

On August 20, 2021, Spain initiated legislative work to introduce mandatory B2B e-invoicing through the draft law “Crea y Crece” (Create and Grow). The proposal aims to reduce barriers to starting businesses and tackle late payments, which disproportionately affect SMEs and self-employed professionals.

The draft law proposes extending the existing B2G e-invoicing obligation to cover B2B transactions, modifying current regulations to support wider digital adoption.

Scope and Timeline

The mandate will apply to all transactions between companies and self-employed individuals. Once the law is approved and published in the Official State Bulletin (BOE), the proposed timelines are:

• Businesses with an annual turnover above EUR 8 million: no later than 1 year after publication
• All other taxpayers: no later than 3 years after publication

Technical Specifications

Technical requirements will be published after the law is approved. These regulations will define:

• Mandatory invoice data fields
• Payment period verification rules
• Security, control, and standardisation requirements for invoicing systems and devices

E-Invoicing Model

While the final model was not yet defined at this stage, Spain indicated a preference for a centralised exchange model, potentially expanding the existing FACe platform beyond B2G use.

SME Support Measures

Recognising that many SMEs and self-employed workers lack the tools or expertise to issue e-invoices, the government committed to providing digitalisation support through the Digital Toolkit Program, funded by the Next Generation EU recovery plan.

Public Consultation

The draft law was opened for public consultation, allowing individuals and businesses to submit feedback until September 6, 2021.