Spanish B2B Crea y Crece e-invoice 2027 consultation

Crea y Crece e-invoicing proposal fresh regulations consultation

The Spanish Ministry of the Economy has issued for a second public consultation with new regulations for the introduction of the law (Draft Royal Decree, Crea y Crece) that will eventually mandate e-invoicing. The mandate runs until 7 April 2025.  The new regulations include:

• Based on ViDA, Facturae syntax is abandoned in favour of UBL in the public billing solution;
• Clarifications of payment details which should be included for credit and debit notes;
• Payment terms established with start and end date for period;
• Confirmation that invoices created on the public platform are VERIFACTU compliant;
• The process of ‘public copying’ for use be private networks; and
• Confirmation of 12 months’ notice period once approval of the future Ministerial Order of development (not from the regulation). The effect of this will be no implementation before 2027.

There are still no technical specifications, which would also require public consultation. Nor is there an implementation date, but it must be at least 12 months’ notice once the final version of the regulations have been approved and Gazetted. So highly unlikely before 2027.

There will be two-phased launch which (assuming 2027 start) could be as follows:

1. 2027: 12 months after Gazette of final regulations: large tax payers (turnover above €8 million); and
2. 2028: 24 months after Gazette of final regulations: all other taxpayers.

A Spain 5-corner e-invoicing model is the most likely.

Separately, Spain certified VERIFACTU electronic invoice software obligations for smaller businesses are now likely for January 2026.

EC VAT directive derogation not in place

The European Commission on 6th May backed Spain’s legislation (Real Decreto de desarrollo de la Ley 18/2022) Crea y Crece to impose B2B e-invoicing. The EC’s feedback was provided in response to the required request from Spain to deviate from the EU Directive and give legal priority to e-invoices of paper invoices. The report indicated no infringement of EU law.

The EC’s feedback was limited to comments on the proposed wording for digital signature, and to include ‘seals’ which covers invoices issued by legal entities, too.

Spain does still not have the necessary EC approval to mandate e-invoicing. However, EU’s own ViDA Digital Reporting Requirements proposals include withdrawing this requirement asap – subject to approval by EU Finance Ministers.  Spain may also be anxious to see more details of the ViDA July 2030 inter-community e-invoicing and digital reporting requirements before progressing its own domestic regime.

Jun 2023: Spain publishes draft e-invoicing regime: decentralised CTC with public portal or certified third-party agent submissions

Spain’s State Tax Administration Agency has updated the draft Royal Decree for its proposed VAT e-invoicing regime applicable on B2B transactions – companies and self-employed entrepreneurs. There are very limited specifications for the format of e-invoices included.

Spain has opted for a decentralised Continuous Transaction Control model with the following file options: UBL; Facturae; CII; or EDIFACT. It will be supported with both a public electronic invoicing solution which is the invoice repository with the alternative of private e-invoice exchange platforms operated by approved agents.

This new publication includes the technical and information requirements to be included in the electronic invoice in order to verify the payment date and obtain the average payment periods, the minimum interoperability requirements between providers of technological solutions for electronic invoices, and the requirements for security, control and standardization of the devices and approved IT or ERP systems that generate e-invoices.

E-invoices may be submitted via:

1. the Spanish Tax Administration Agency exchange platform with the Facturae syntax with basic authentication and identification. It is only at the point the customer accesses the invoice that the billing process is completed.
2. A free app for smaller taxpayers to create and submit e-invoices
3. privately-operated certified e-invoicing agents;
4. a mix of the above.

Spain has already indicated that it will require QR Codes included to help digitally track invoices. The Royal Decree plans a legal requirement for software developers and retailers to ensure their accounting and similar systems are able to comply with the new e-invoicing requirements and are able to transmit prescribed data to the tax authorities.

The Spanish regime will be based on the EU e-invoice Directive, around the EN 16931 structured e-invoice semantic. This in accordance with the EU VAT in the Digital Age proposals by the EU. The tax authorities reserve the right to add further data requirements, including payment details. Parties involved in e-invoice transactions may also agree to added their own additional information requirements.

E-invoicing formats

It may be provided by any one of the following:

1. CII  XML message of the CEFACT/ONU of invoice applicable to the whole industry as specified in the XML schemes 16B (SCRDM- CII).
2. UBL invoice and credit note messages as defined in ISO/ IEC 19845:2015
3. EDIFACT invoice message in accordance with the ISO 9735 standard
4. Facturae message, in the version for invoicing between businessmen and professionals in force at all times.

Role of private e-invoicing agents

To ensure operability between all the above, private operators must have the the capacity to transform the invoice message between all the supported formats, guaranteeing the preservation of the authenticity of its origin and the integrity of
invoice content. Agents must be willing to connect to each others reporting platforms upon request. The government will approve the agents based on interoperability, digital security and continuity planning criteria.

The private operator is responsible for attaching a unique digital signature to the invoice prior to forwarding to the customer AND the tax authorities. This will contain:

• the tax identification number of the issuer;
• the number and series of the invoice; and
• the date of issue of the invoice.

Exempt transactions

The regulations exempt a number of types of transaction:

• Simplified invoices
• Where no statutory requirement to invoice
• Non-residents either customer or supplier

Processing e-invoices

Recipients of e-invoices must keep the issuer informed of the status of any invoice. The different stages include:

• Commercial acceptance or rejection
  • Payment status and date
  • Partial payments
  • Assignment of invoice to 3rd party

The above information must be provided to the receipant within 4 working days of receiving the e-invoice.

Sept 2022 – law approved for mandatory e-invoicing

Spain’s lower House of Parliament, the Congress of Spain, has ratified a  technical specification Bill launching mandatory B2B e-invoices, with government pre-clearance with AEAT, the state tax agency. It was Gazetted 29 September 2022. The government now has six months to issue technical specifications and regulations.

This would only apply to resident Spanish businesses with a fixed establishment from mid-2024. B2G e-invoicing is already mandated in Spain where invoices to public bodies are above €5,000.

An invoice QR code requirement has been added.

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and  Continuous Transaction Controls (CTC) by EU states. This will impose mandatory e-invoicing for EU intra-community transactions from 2028.

E-invoicing to fight VAT Gap

The proposal to extend mandatory e-invoices to all businesses and non-incorporated businesses for business-to-business transactions aims to improve the efficiency of business operations but also to help fight VAT fraud. The European Commission’s VAT Gap estimates that Spain lost €6.8 billion in expected Value Added Tax revenues.

Italy’s SdI e-invoice regime has shown remarkable success in closing its VAT Gap by almost 10% in just one year. France and Poland are to follow with 2026 being a big year for European e-invoice initiatives. The EU e-invoice consultation is well underway.

VAT Calc’s in real-time global Calculator and Auditor  services produce instant and accurate tax calculations into your e-invoice, ERP, billing or e-commerce systems.

Europe e-invoicing and live reporting