Spain Updates Draft Regulations for Proposed B2B E-Invoicing Regime

June 21, 20230

Type: Legislation

The State Tax Administration Agency of Spain (Agency Estatal de Administracion Tributaria) has recently revised the draft Royal Decree for the proposed e-invoicing regime applicable to B2B transactions involving companies and self-employed entrepreneurs. The updated draft includes minimal specifications regarding the format of e-invoices. 

To ensure stakeholder input, the Agency is soliciting feedback on the draft regulations until July 10, 2023. 

Spain has chosen a decentralized Continuious Transaction Control model, offering several file options, including UBL, Facturae, CII, or EDIFACT. The implementation will be supported by a public electronic invoicing solution, serving as an invoice repository, with the alternative option of private e-invoice exchange platforms operated by approved agents. 

It’s important to note that these regulations will only become effective 12 months after their publication in the Official State Gazette. Consequently, the previously planned launch date of July 2024 is now unlikely to be met, particularly due to the absence of detailed technical specifications. The implementation plan is as follows: 

12 months after the publication of final regulations: Large taxpayers (turnover above €8 million) 

24 months after the publication of final regulations: All other taxpayers. 

 

Effective date: July 2024 

 

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