Spain: A closer step to mandatory B2B invoicing for local transactions, that is to be expected by the second semester of 2026 for big companies (otherwise second semester 2027)

A final draft of the ,so called, “Ley Crea y Crece Ordinance” (the Ordinance) has been published at the website of the Ministry of Economy, Commerce and Enterprise, for a public allegations period ending the 7^th of April 2025.

Once the allegation period is over the Ordinance will have to be approved by the Ministers’ Council for its subsequent publication at the official Gazette, to be followed by the Ministerial Order that is to regulate the public e-invoicing solution it regulates (the Ministerial Order).

This final draft introduces some changes as regards the previous version of January 2024 submitted to the European Commission, among them:

• Mandatory UBL syntax for e-invoices when using the public e-invoicing solution and for the copies of the e-invoices to be sent to this solution when a private e-invoicing exchange platform is used.

• The Ordinance will be in force for big companies -those with a turnover exceeding 8 million Euros- one year after the publication at the Official Gazette of said Ministerial Order (two years for the rest). As a result, no mandatory e-invoicing is to be expected to be in force before the second semester of 2026.

It must be remembered that:

• Only B2B local transactions are eligible for mandatory e-invoicing, which does not apply when the invoice is addressed to a company that is not established or does not have its business site in Spain.

• In case of non-resident companies operating in Spain, the mandatory e-invoicing will only apply for their B2B local transactions if they are carried out through a Spanish permanent establishment for indirect tax purposes.

It is also to be noticed that, besides the introduction of mandatory e-invoicing for B2B local transactions, Spain is introducing the obligation to use homologated invoicing software, which is to conform to the technical standards regulated in Royal Decree 1007/2023, of 5 December, (commonly known as the “Veri*factu” Ordinance).

As contemplated in the Veri*factu Ordinance, companies within its subjective scope will be obliged to use compliant invoicing software by 1^st July 2025. However, due to the delay in the publication of the Ministerial Order that developed the technical standards to be met (Ministerial Order HAC/1177/2024, of 17 October), a modification of the Veri*factu Ordinance is intended whereby, the timing of this obligation is to be postponed until 2026.