Compliance updates - Spain
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Spain approves country-wide e-invoicing
Spain approves “Ley Crea y Crece” which will require taxpayers to adopt e-invoicing for B2B transactions. However, the timeline may vary depending on the EU commission derogation.
Countrywide e-invoicing to become mandatory in Spain
The “Ley Crea y Crece” draft law has been approved by the Spanish congress, which will gradually make B2B e-invoicing mandatory in the coming years.
Spanish government provides more details on the mandatory B2B e-invoicing draft law
As previously mentioned, Spain is on its way to implementing countrywide e-invoicing. On 8 July 2022, the Spanish government published new proposals to the “Ley Crea y Crece” draft law and provided more details on the new e-invoicing law that will affect private entities in Spain.
TicketBai obligation in the Basque province of Álava postponed to December
The mass adoption of TicketBai software in Álava is expected to enter into force on 1 December 2022.
Spain announces public consultation on new requirements for the electronic billing systems
As previously mentioned by Pagero, Spain is trying to implement new Continuous Transaction Controls on a countrywide level. The government is currently calling on a public consultation to establish rules for electronic billing systems.
The Spanish Council of Ministers approves mandatory countrywide B2B e-invoicing
As we reported before, the “Crea y Crece” draft law was recently introduced in the country. The aim of the law is, among others, to mandate electronic invoicing in the B2B sector.
Extended deadlines for TicketBAI adoption in the Basque Country
As Pagero reported earlier in July, the Basque Country in Spain is introducing a new electronic invoicing method. It is based on real-time reporting to the tax administration.
Spain initiates work to introduce mandatory B2B e-invoicing
The draft law “Crea y Crece” (Span.: Create and Grow) aims to eliminate obstacles when setting up a business and fight commercial delinquencies that prevent the SMEs from expanding. It modifies the current regulations and proposes to extend the obligation to issue and exchange electronic invoices for B2G transactions into B2B sector as well.
Biscay province (Spain) has deferred the implementation of BATUZ to 1 January 2024
The Provincial Treasury of Biscay (Basque: Bizkaia) has decided to postpone the obligation of Batuz for two years. However, those taxpayers who implement the new fiscal system from January 2022 will have a 15% tax reduction
Is Spain the next EU country to mandate B2B e-invoicing?
In the wake of Italy introducing mandatory B2B-e-invoicing, there have been rumours that other countries might follow the same path.
– B2G: Centralised
– B2B: Post-Audit
– B2G: FACe
– B2B: N/A
– B2G: Facturae
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: no explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
– B2G: Required
– B2B: Not required, but common
Allowed under conditions
Fulfil the TicketBAI mandate with Pagero
Visit our solution page to find out more about how you can fulfil the TicketBAI mandate requirements in the Basque region by connecting to the Pagero Network.