factura electrónica


With the entry into force of Law 18/2022, of 28 September, on the creation and growth of companies (“Ley Crea y Crece), the obligation of electronic invoicing has been introduced for transactions between entrepreneurs (“B2B“).


Before implementing this new obligation, it is necessary to clarify what format an invoice must have in order to be considered an electronic invoice. Thus, we can distinguish between electronic invoices in structured format (using XML, EDIFACT, etc.) and electronic invoices in unstructured format (scanned paper invoices and PDF files).


The electronic invoicing obligation will be enforceable one year after the approval of the regulation implementing the Crea y Crece Law for those entrepreneurs and professionals whose annual turnover exceeds 8 million euros. For the rest of the entrepreneurs and professionals, it will be enforceable two years after its approval.


It should be pointed out that the aforementioned regulatory development has not yet been carried out and, consequently, there are a series of practical issues still to be determined.


The main changes that have been approved are as follows:


  • The obligation to issue and receive electronic invoices in their commercial relations with other entrepreneurs and professionals is extended to all entrepreneurs and professionals.


  • Both the recipient and the issuer of the electronic invoice will have to provide information on the status of the invoice.


  • Interconnection and interoperability will be guaranteed free of charge, providing access to the necessary programs to enable invoice recipients to read, copy, download and print invoices without having to use other sources or suppliers.


  • The recipients of invoices may request, for a period of four years from the issue of the electronic invoices, a copy of the latter without incurring additional costs.


  • The invoice recipient may not oblige the issuer to use a predetermined electronic invoicing solution, platform or service provider.


  • Failure to comply with these obligations will constitute an administrative penalty with a fine of up to 10,000 euros.


Finally, the procedure for accrediting the interconnection and interoperability of the platforms, as well as the technical and information requirements to be included in the electronic invoice in order to verify the date of payment and obtain the average payment periods, will be determined by means of the aforementioned regulatory development.