The latest updates regarding B2B e-invoice in Spain

The Spanish Ministry of Economic Affairs and Digital Transformation and the Ministry of Finance and Public Function published Prior Public Consultation about B2B e-Invoicing on July 3, 2023. - B2B e-invoicing will be mandatory first for large taxpayers (turnover above €8 million) from July 2024, and for the rest of the taxpayers from 2025.

The consultation period has different scopes of questions about e-invoicing, such as:

• Scope of application, including exemptions
• Architecture – public and/or private?
• Interoperability of formats – what syntax to use; use of advanced digital signatures; additional information a customer may require, etc.
• Platform interconnection – technical, security, and quality requirements of each system
• Invoice status - for example, include payment information and how to track;partial payments
• Submission to tax authorities—synchronizing with existing SII transaction reporting; the role of a public platform in forwarding invoices to customers

This public consultation is carried out through the web portal of the competent department, and all interested parties have until March 22, 2023, to send feedback.