Legislative framework to introduce mandatory e-Invoicing in Spain

Law 18/2022 of September 28 on company creation and growth (known as the Create and Grow Act) introduces a range of new measures including the e-invoice, which is mandatory for all exchanges between businesses and professionals.
A Draft Royal Decree for the implementation of the Create and Grow Act has been introduced on June 30, 2023. The key points of this Draft Royal Decree can be found in this article.

Source WTS

Law 25/2013 establishing the obligation of the electronic invoicing and the creation of the entry registration point. In accordance with the law, B2G eInvoicing is mandatory in Spain since 2015.
Law 18/2022 establishes that all B2B transactions should be exclusively supported by electronic invoices, and the software solutions used by taxpayers to generate, process and validate those invoices should be authorized by the tax administration. Businesses with total revenues of 8 million Euros or more a year will be required to comply with the mandate one year from the date the e-invoicing technical regulations are enacted by the central government/tax administration. Other businesses will have two years from the date the e-invoicing technical regulations are enacted by the central government/tax administration.