Spain’s Ministry of Economic Affairs and Digital Transformation has launched a second public consultation to refine the country’s B2B e-invoicing mandate. This step aims to gather public feedback before finalizing the new regulations.
Key updates in the revised draft
The consultation focuses on specific changes to the previous draft. Notable updates include:
- Clearer e-invoice copy requirements: The definition of a “faithful copy” for submission to the public e-invoicing platform has been clarified.
- Eliminated exemption for voluntary invoices: The updated draft removes the exemption that allowed electronic invoices to be skipped for voluntary invoices without a formal obligation.
- Format alignment with EU standards: Solutions used to submit e-invoices must now send the faithful copy in UBL (Universal Business Language) format, aligning with European standard EN16931.
- Timeline for implementation: The B2B e-invoicing obligation will take effect one year after the Ministerial Order establishing the public e-invoicing platform is approved.
Building on earlier developments
This consultation follows Spain’s earlier notification to the European Commission about its plans to introduce mandatory B2B e-invoicing. For more background on Spain’s e-invoicing strategy and its alignment with EU requirements, read this article.
Next steps?
The revised decree is open for public consultation until 7 April 2025. Businesses are encouraged to review the proposed changes and submit feedback to ensure the final framework reflects industry needs.
Get UBL‑ready
To stay compliant and informed about Spain’s evolving e-invoicing landscape, ensure your systems are ready to support UBL format and meet new submission requirements.
