Spanish Council of Ministers Approves Mandatory B2B E-Invoicing Nationwide

The Spanish Council of Ministers has approved the “Crea y Crece” draft law, confirming Spain’s move toward mandatory electronic invoicing for B2B transactions. The approval took place on November 30, 2021, marking a key milestone in the country’s digital and economic reform agenda.

The law aims to improve payment transparency, reduce late payments, and modernize business operations through electronic invoicing.

Expected Adoption Timeline

Once the law is approved by Parliament and published in the Official State Bulletin (BOE), the following timelines will apply:

• Businesses with annual turnover above EUR 8 million:
  Mandatory e-invoicing 1 year after publication
• All other businesses:
  Mandatory e-invoicing 3 years after publication

In parallel, the Spanish government plans to establish a National Debt Observatory within six months, tasked with monitoring payment practices, analysing transaction data, and promoting responsible payment behaviour across the economy.

Final deadlines will be confirmed once the law completes the parliamentary process and is officially published in the BOE.