Crea y Crece

Spanish law making B2B e-invoicing mandatory.

Definition

Article 12 of Ley 18/2022 extends the e-invoicing obligation from B2G to B2B: every company or self-employed person established in Spain must issue and receive inter-business invoices in a structured format (Facturae or UBL). The rollout is phased by turnover.

Origin

Ley 18/2022 of 28 September (BOE), whose technical development is set by Real Decreto 238/2026 of 25 March (BOE-A-2026-7295); entry into force depends on the implementing ministerial order.

Example in context

A Spanish SME with turnover above EUR 8M must, one year after the decree's publication, issue its B2B invoices in structured Facturae format instead of a PDF.

Related terms

• Spain Facturae — leading candidate format.
• Verifactu — complementary anti-fraud scheme.