The Ministry of Economic Affairs and Digital Transformation (Ministerio de Asuntos Económicos y Transformación Digital) has launched a second public consultation on the upcoming B2B e-invoicing mandate to improve citizens’ participation in the norm-elaboration process before its development.
Based on the feedback received, the Government will develop and approve the regulatory framework that is needed according to the Law adopting mandatory B2B e-invoicing, published on 29 September 2022.
The public consultation is open only for the articles and provisions changed regarding the previous draft submitted. The proposed modifications include:
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A clearer definition of a faithful copy of the e-invoice to be sent to the public electronic invoicing solution.
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Eliminates the exception to issue electronic invoices for invoices voluntarily issued when there is no obligation to issue invoices.
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Clarifies that the platforms, solutions, or invoicing systems used by electronic invoice issuers are obliged to send the faithful copy to the public electronic invoicing solution and that this must be done in UBL (Universal Business Language) format, thus, aligning with the European standard EN16931.
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It clarifies that the obligation to issue B2B e-invoices will enter into force one year after the approval of the Ministerial Order developing the public electronic invoicing solution, which will complete the regulatory development of the Law adopting mandatory B2B e-invoicing.
Spain is refining its mandatory B2B e-invoicing system to be aligned with EU VAT reforms under the VIDA initiative. The revised draft decree is open for public consultation until 07 April 2025 to incorporate these updates before final implementation
