Spain joins the trend towards mandatory electronic invoicing

November 14, 20220

Type: Legislation

In September 2022, a new Spanish law for the development of businesses was formally released. Instead of being a tax law, this one intends to support Spanish firms and industries. 

 These actions are intended to: 

  • Speeding up the formation of companies; 
  • Enhancing the rules for the development of economic activities; and 
  • Facilitating access to financing. 

The compulsory use of electronic invoicing is one of the measures adopted by this new law. Considering the fact that, up until now, electronic invoicing was not required in Spain outside of specific business-to-government situations, this is a significant development. 

The new law demands that in order to conduct business with other businesses and professions, all organizations and professionals—not just those who are based in Spain—must issue, transmit, and receive electronic invoices (B2B). 


Effective date: September 2022 



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