Spain e-invoicing mandate updates
Last updated on July 4, 2025.
Get the latest updates on e-invoicing mandates and live reporting requirements in Spain. Businesses operating in Spain should stay informed about these developments and take necessary steps to help ensure they can operate compliantly as the e-invoicing landscape evolves.
Spain e-invoicing mandate timeline
March 2025: Second public hearing on e-invoicing regulation
The Ministry of Economy in Spain opens a second public hearing for the draft Royal Decree, allowing further input from businesses and stakeholders. Notable updates include the elimination of paper invoicing exceptions and the adoption of the UBL (Universal Business Language) standard for data exchange.
March 2025: Updated draft e-invoicing regulation released
The Spanish government publishes a new version of the draft implementing regulation, detailing the main features and technical requirements of the upcoming B2B e-invoicing system. Key aspects include the use of private e-invoice platforms and a public e-invoicing solution managed by the Spanish tax authority.
February 2024: Draft e-invoicing regulation submitted to the European Commission
Spain’s Ministry of Economic Affairs and Digital Transformation presents a draft regulation to the European Commission for review — a crucial step towards aligning Spain’s e-invoicing framework with European Union (EU) standards.
June 2023: Draft Royal Decree published
The Spanish government releases a draft Royal Decree outlining the technical and legal framework for mandatory business-to-business (B2B) e-invoicing. A public consultation period begins, allowing participants to provide feedback on the proposed regulations.
September 2022: Enactment of Spain’s Crea y Crece law
This legislation mandates electronic invoicing for all B2B transactions between companies and self-employed individuals in Spain.
E-invoicing for B2B transactions is not yet mandatory in Spain. However, the Spanish government has announced its “Crea y Crece” law. This upcoming regulation intends to make it easier to create (crea) and scale (crece) businesses by targeting the issue of delayed payments — one of the main causes of liquidity and profitability problems for Spanish businesses. The Spanish government hopes e-invoicing will address this and intends to mandate e-invoicing for B2B transactions.
The law aims to enhance payment efficiency, reduce commercial debt, and promote business growth.
January 2015: Mandatory B2G e-invoicing implemented in Spain
Spain’s business-to-government (B2G) e-invoicing mandate comes into effect, requiring all suppliers to public entities to issue e-invoices through the central platform FACe. E-invoices must use the standardised FacturaE XML format and include a digital signature.
For more information about Spain’s e-invoicing mandate, read:
The Avalara Tax Changes midyear update is here
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