Spain approves country-wide e-invoicing

On 29 September “Ley Crea y Crece” was published in the Official Bulletin of the State (BOE). As we have previously mentioned, one of the requirements of that law is to establish B2B e-invoicing among taxpayers in Spain. However, the technical specifications for e-invoicing adoption are not available yet. The next two relevant steps to know are:

Public consultation will be shortly available and no later than 6 months from 29 September 2022. Taxpayers will be able to give feedback on how e-invoicing should be implemented.
After those 6 months (preliminary date 1 April 2023), technical specifications will be publicly available.
From the date e-invoicing technical specifications are published, there will be different timelines to adopt e-invoicing for taxpayers according to their revenue:

1 April 2024 (preliminary): E-invoicing adoption for large taxpayers (annual turnover higher than EUR 8 million)
1 April 2025 (preliminary): E-invoicing adoption for all remaining taxpayers
It is important to keep in mind that all EU member states need to get the EU commission derogation in order to implement mandatory B2B e-invoicing. Therefore, the preliminary dates may be affected as Spain has not obtained such derogation yet.


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