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The Ministry of Treasury and Public Function in Spain has published a Royal Decree mandating B2B e-invoicing from 1 January 2024. Businesses will be required to implement a computer system that can automatically send continuous, secure, accurate, complete, consecutive, and reliable information to the tax authority, as specified in the decree.

Spain has expanded the obligation to issue commercial electronic invoices to include all companies and freelancers for greater traceability and control of payment between companies. Mandatory e-invoicing is being implemented to promote digitalization, improve tax compliance and fight tax fraud.

Sources: 

Royal Decree (unofficial translation to English) – 2022-02-21-RD-reglamento-digitalizacion- Eng.pdf (693.04 KB)

More information about the rules on e-invoicing is available on the Spain – E-invoicing page.