Mandatory B2B E-invoicing in Spain - Public Consultations

Public consultation on the planned implementation of B2B e-invoicing ended on March 22, 2023. The Spanish government wanted to find out how entrepreneurs, social organizations, public entities and providers of technological solutions relate to the planned implementation of mandatory e-invoicing.

E-invoicing in Spain

The public consultation was intended to provide answers to dozens of specific questions on electronic invoicing, in the following areas:

• Scope of mandatory e-invoicing - should certain transactions be exempt from this obligation, and should there be a grace period after implementation of mandatory e-invoicing
• Solution architecture - should the solution be based on private or public platforms, or should both options be used
• Interoperability of e-invoice formats - what syntax should be used, and whether an electronic signature should be required
• Connection of platforms - technical requirements ensuring connection security
• Statuses of e-invoices, information on payments, archiving of e-invoices, transferring information on payments to tax authorities

Taking into account the questions and suggestions arising from the consultation, it is expected that the Spanish Government will publish in the near future more details on how mandatory B2B e-invoicing will work.


There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.