Spain Shares More Details on Mandatory B2B E-Invoicing Under “Ley Crea y Crece”

Spain continues to move toward countrywide B2B e-invoicing. On July 8, 2022, the Spanish government published additional proposals to the “Ley Crea y Crece” draft law, providing further clarity on how the upcoming e-invoicing obligation will apply to private entities.

Once the draft law is published in the Official State Bulletin (BOE), businesses will be required to adopt e-invoicing within the following timelines:

• Large taxpayers, with annual revenue above EUR 8 million, will have one year to adapt their invoicing workflows.
• All other taxpayers will have two years to comply.

Interoperability and Platform Choice

• Businesses may use certified e-invoicing service providers to issue, exchange, and receive e-invoices.
• Service providers must ensure full interoperability with one another, without creating additional costs for any party.
• Interoperability agreements will be mandatory between providers.
• Invoice recipients and their service providers cannot force suppliers to use a specific platform or system for e-invoicing.

These provisions aim to ensure fair competition, vendor neutrality, and smooth cross-platform invoice exchange as Spain prepares for mandatory B2B e-invoicing.