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Spain approves mandatory B2B e-invoicing

Thursday 9th December, 2021

Spanish Ministers have recently agreed a draft law ‘Crea y Crece’ in the country, with the aim to mandate electronic invoicing in the B2B sector.

According to Pagero, these are expected timelines to start issuing e-invoices:

• Taxpayers with annual turnover above EUR 8 million: 1 year after approval by the parliament and publication on
   the BOE (State Official Bulletin).
• Rest of the taxpayers: 3 years after approval by the parliament and publication on the BOE.
• Within six months, the Spanish government also intends to create a “National Debt Observatory”
  that will monitor and analyse payment transactions and promote good practices.

The law was approved by the Council of Ministers on 30 November 2021.

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