Spain Launches Public Consultation on Mandatory B2B E-invoicing

Spain Launches Public Consultation on Mandatory B2B E-invoicing

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


The consultation will be open until March 22, 2023.


The "Create and Grow Law”, 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’s 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 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 Confidential information should be indicated as such and may not be published.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.

Additional Resources:

Share this post: