The Spanish government has officially adopted a new decree imposing B2B electronic invoicing between companies and professionals. This measure is in line with the Crea y Crece law (18/2022) and aims to accelerate the digitalisation of businesses while reducing payment times.
A Direct Response to Late Payments in Spain
With an average payment term of around 80 days, well beyond the 60 days allowed, Spain is one of the most delayed countries in the European Union. Thanks to electronic invoicing, every stage of the invoice lifecycle (issuance, acceptance, payment) will be traceable, providing better control for businesses and enhanced monitoring by the administration.
Two Solutions for Businesses
Businesses will be able to exchange their electronic invoices via:
- interconnected private platforms
- a free public solution developed by the Agencia Estatal de Administración Tributaria
A Phased Timeline
The implementation will be progressive:
- 1 year for companies with a turnover exceeding 8 million euros
- 2 years for other companies
These deadlines will start after the publication of the official technical specifications.
Summary Table of the Electronic Invoicing Decree in Spain
| Key Element | Detail |
|---|---|
| Invoicing Type | Mandatory B2B Electronic Invoicing |
| Main Objective | Reduction of payment terms and digitalisation |
| Invoice Tracking | Issuance, acceptance, payment date |
| Available Solutions | Private platforms or public solution |
| Competent Authority | Agencia Estatal de Administración Tributaria |
| Companies > €8M turnover | Obligation within 1 year |
| Other companies | Obligation within 2 years |
| Legal Framework | Crea y Crece Law (18/2022) |
| European Context | VAT in the Digital Age Initiative |
Towards European Harmonisation
This decree is part of the European VAT digitalisation strategy, in particular the VAT in the Digital Age (VIDA) initiative, which aims to modernise tax obligations across the EU.
How ASD Group Ibérica Can Support You
ASD Group Ibérica supports you in achieving compliance with electronic invoicing in Spain and, more broadly, in managing your tax obligations. Our experts carry out electronic invoicing and VAT audits, assist you in preparing your processes for the new B2B requirements, and support you in implementing solutions that comply with local and European regulations.
We also handle all your VAT formalities (registration, declarations, ongoing compliance) to secure your operations and minimise tax risks related to the digitalisation of invoicing flows.
Source: Boletín Oficial del Estado (in Spanish)
Prepare Now for Electronic Invoicing in Spain
Entrust your compliance to ASD Group Ibérica and secure your obligations with complete peace of mind.
Noémie Almot
Community Manager & Copywriter
Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.
