Spain Launches Public Consultation on Mandatory B2B E-invoicing

March 16, 2023

On March 7, 2023, Spain launched a public consultation surrounding the implementation of mandatory B2B e-invoicing.

Timeline

The consultation will be open until March 22, 2023.

Impact

The "Create and Grow Law‚ÄĚ, which was published on September 29, 2022, introduced mandatory e-invoicing for B2B transactions. According to the Law, new regulations regarding B2B e-invoicing and its requirements should be issued and approved by the Spanish Government within six months of the law‚Äôs September 2022 publication. Only once these regulations are approved would B2B e-invoicing be mandatory.

As a preliminary step to meet this deadline, the Spanish Government has launched a public consultation. The consultation consists of thirty-two questions, divided into seven sections. Topics such as scope, infrastructure, interoperability of formats, and platform connections are included.

The consultation is not anonymous, as contributors should properly identify themselves and send their responses in an Excel file to gtfacturaelectronica@economia.gob.es. The responses to the consultation may be publicly available. Confidential information should be indicated as such and may not be published.

Following the close of the consultation period, the Spanish Government will proceed with drafting and publishing the new e-invoicing regulations. One year after the approval of the regulations, e-invoicing will be mandatory on B2B transactions for taxpayers with a turnover of eight million euros, and after two years, it will be mandatory for all taxpayers.

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Agustín Trevisiol
Tax Researcher

Agustin Trevisiol is a Tax Researcher at Fonoa. Prior to his work at Fonoa, he acted as a Consultant at GVC (Global VAT Compliance). He joined Fonoa because he believes the product is unique. He’s based in Amsterdam. Fun fact: He was born and raised in Argentina, but because his family is Italian, he carries passports for both countries.