Regulatory updates - Spain
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Spain has submitted a Draft Ministerial Order to the EU Commission for Verifactu
The Spanish Tax Authority (AEAT) has submitted a draft Ministerial Order (Sp. Orden Ministerial) to the EU Commission, outlining the technical, functional, and content specifications required on Computerized Billing Systems (SIFs) and Verifactu – a real-time invoice reporting system (RTIR).
European Commission recommends changes to Spain's draft Royal Decree on countrywide mandatory e-invoicing
The European Commission has recommended changes to a preliminary draft Royal Decree 18/2022. Aiming to implement Crea & Crece Law, this draft focuses on boosting company creation and growth by, among other measures, requiring electronic invoicing in the business sector.
Spain submits draft regulatory framework for Crea y Crece law to EU Commission
Following the publication of the draft Royal Decree regarding regulatory developments for “Crea y Crece” on 15 June 2023, the Finance Ministry and the Ministry of Economy and Digital Transformation in Spain have submitted a new edited version of the previous draft Royal Decree with some changes in it.
Spain releases Draft Ordinance developing the Certified Billing Regulations
The Draft Ordinance detailing technical and functional specifications for computer and electronic systems supporting entrepreneurs and professionals' invoicing processes has been unveiled by the Ministry of Finance and is open for public consultation.
New timelines for TicketBai implementation in Bizkaia
The Foral Treasury of Bizkaia has decided to change timelines to implement TicketBai reporting obligation in the region.
Spain has released further information regarding the upcoming B2B mandate
The Spanish government has released a new draft Royal Decree which further develops the electronic invoice requirements for B2B transactions as stated in Law 18/2022, better known as law “create and grow” (“Crea y Crece”).
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.
Country specifications
E-Invoicing/CTC Model:
– B2G: Centralised
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: FACe
– B2B: N/A
Mandatory Format:
– 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
eSignature:
– B2G: Required
– B2B: Not required, but common
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions
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