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Spain’s e-Invoicing: Current Status and Future Implications

  • Spain is undergoing significant changes in its e-Invoicing landscape due to the new draft regulation published on June 15, 2023, and the earlier “Crea y Crece” Law 18/2022. This requires companies to adapt to the evolving regulatory environment.
  • The journey towards e-Invoicing began with Law 25/2013, which mandated electronic invoicing for contracts between companies and the state public sector. This was followed by Law 18/2022, extending the obligation of e-Invoicing to B2B transactions and certain B2C transactions.
  • The new regulation outlines the scope of applicability, platforms for e-Invoice exchange, reporting requirements, and accepted e-Invoice formats. Companies must be aware of these changes and ensure compliance with the evolving e-Invoicing regulations in Spain.

Source RTCsuite


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