Spain: Congress Approved Law Adopting Mandatory B2B e-Invoicing

Victor Duarte
September 19, 2022

According to this Law, not yet published in the Official Gazette, all entrepreneurs and professionals must issue, send and receive electronic invoices in their business relationships with other businessmen and professionals. Additionally, the recipient and the sender of electronic invoices must provide information on the status of the invoices.

The Government will have 6 months from the publication of this Law in the Official Gazette to approve the regulatory framework for developing the new e-invoicing system in the country.


The provisions regarding mandatory B2B electronic invoicing will be effective according to their annual turnover:

  • Entrepreneurs and professionals whose annual turnover is over €8 million will have one year after the regulatory framework is approved.
  • For the rest of the entrepreneurs and professionals, the electronic invoicing obligation will take effect two years after the regulatory framework is approved.

This means that the B2B e-invoicing obligation could be effective for large taxable persons by the first quarter of 2024.


More details about this law are in our blog.

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Victor Duarte

Victor is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Venezuela, he obtained a Law degree and a specialisation degree in Tax Law in his home country. Victor also earned a Master´s degree in European and Internal Tax Law from Lund University in Sweden.
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