Spain Moves Closer to Mandatory B2B E-Invoicing as Royal Decree Advances

Spain has taken a further step toward mandatory B2B e-invoicing with progress on the Royal Decree that will implement the country’s “Crea y Crece” law. The decree sets out the technical and operational framework needed to make e-invoicing compulsory across all business transactions, including formats, transmission rules and interoperability requirements between platforms. While the underlying law was approved in 2022, the Royal Decree is the final regulatory piece required before the regime can go live.

The latest development reflects continued movement within the Spanish government toward final approval, although the decree has not yet been formally enacted. Once published in the Official State Gazette, it will trigger a phased rollout: larger companies are expected to comply first, followed by SMEs after a transition period of up to 24 months.

The reform is part of Spain’s broader digital tax modernisation strategy and aligns with the EU’s wider ViDA agenda.