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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.