Spain Refines B2B e-Invoice Rules: Second Public Consultation

Spain’s Ministry of Economic Affairs has launched a second public consultation on its upcoming B2B electronic invoicing mandate, aiming to clarify regulations and align with the EU’s VAT in the Digital Age (ViDA) initiative, emphasizing the importance of compliance for businesses, especially large enterprises and SMEs.
Key updates include the mandatory adoption of the Universal Business Language (UBL) format for electronic invoices, the requirement to submit a “faithful copy” of invoices in UBL format to the central platform, and the removal of exemptions for voluntary invoicing, ensuring all B2B transactions comply with the mandate.
Implementation timelines have been clarified: large companies must comply within one year of the Ministerial Order approval, while SMEs have two years, with private service providers required to support multiple formats and ensure interoperability with the public electronic invoicing platform.

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E-invoicing