Regulatory updates - Spain

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Spain.
January 5 2024

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.

August 25 2023

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.

June 20 2023

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”).

November 14 2022

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.

September 19 2022

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.

July 22 2022

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.

July 18 2022

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.

February 25 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.

December 3 2021

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.

November 29 2021

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.

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

Regulatory overview

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