Spain continues its progress toward digitizing business transactions with the second public consultation on its anticipated B2B electronic invoicing mandate. Released by the Ministry of Economic Affairs and Digital Transformation, this consultation seeks industry and citizen participation to refine critical aspects of the Royal Decree under Law 18/2022, commonly known as “Crea y Crece.”
1. Why This Public Consultation Matters
The latest consultation highlights key modifications that bring clarity, enhance interoperability, and align Spain’s e-invoicing standards with the EU’s VAT in the Digital Age (ViDA) initiative. Businesses across Spain, especially large enterprises and SMEs, must understand these developments to prepare for compliance efficiently.
2. Key Changes and Clarifications in the Second Consultation
2.1 Adoption of the UBL Format
One significant update is the explicit adoption of Universal Business Language (UBL) as the mandatory electronic invoice format for interactions with the public electronic invoicing solution. This adoption aligns Spain with the European standard EN16931, moving away from the previously dominant Facturae format.
2.2 Faithful Copy Submission Requirements
The consultation clearly defines the “faithful copy” concept—every invoice issued through private or public invoicing solutions must simultaneously submit a faithful digital copy in UBL format to the central public electronic invoicing platform managed by AEAT.
2.3 Elimination of Voluntary Invoicing Exceptions
The revised consultation removes the previous exemption for voluntary electronic invoices. Now, all B2B invoices, whether voluntary or mandated by tax regulations, must adhere to the electronic invoicing mandate.
2.4 Clarification on Implementation Deadlines
A key clarification states the mandatory use of electronic invoices for B2B transactions will come into force exactly one year after the approval of the Ministerial Order detailing the public e-invoicing platform. This creates clearer timelines for businesses:
- Large companies (>€8 million turnover): 1 year after Ministerial Order approval.
- SMEs (<€8 million turnover): 2 years after approval.
3. Formats and Compliance Obligations for Private Service Providers
3.1 Supported Formats
Private electronic invoicing service providers must comply with the following structured formats:
- UBL (Universal Business Language): Primary format mandated for interoperability with the public platform, ensuring compliance with the European standard EN16931.
- Facturae: Historically significant and widely adopted in Spain, it remains a valid format for private networks.
- CII (Cross Industry Invoice): Suitable for businesses operating extensively across Europe or internationally.
- EDIFACT: Commonly used by larger enterprises or those with established Electronic Data Interchange (EDI) systems.
3.2 Obligations of Private Platforms
All private platforms must support conversion and interoperability across these formats, guaranteeing seamless and secure data exchange between taxpayers and the public electronic invoicing platform. They must also ensure that a faithful digital copy of every invoice is simultaneously transmitted to the central public platform in UBL format.
4. Alignment with EU Initiatives and International Standards
Spain’s updated regulations aim for alignment with broader EU digital tax reporting initiatives, specifically VAT in the Digital Age (ViDA). This alignment helps businesses operating internationally by standardizing compliance obligations across the European market.
5. Unresolved Issues and Next Steps
5.1 Pending Technical Specifications
Detailed technical guidelines and specifications remain pending. These will undergo a subsequent consultation phase, allowing further stakeholder participation.
5.2 Final Implementation Timeline
While the timelines are clarified, the exact final implementation date remains contingent on the Ministerial Order’s approval. Businesses should closely follow updates from the Ministry for precise timelines.
This second public consultation marks a critical step toward a fully digital and efficient invoicing ecosystem in Spain. Businesses have a clear roadmap for compliance, enabling strategic planning and readiness for future regulatory expectations. Staying informed and proactive is essential for smooth adaptation to these significant changes.
Disclaimer: This blog post is intended for informational purposes only and does not constitute legal, financial, or professional advice. While we strive to ensure accuracy and completeness, the information provided may change following ongoing public consultations and regulatory updates.
