The Government has published a new version of the draft Royal Decree that will regulate the mandatory electronic invoicing between businesses and professionals (B2B), as part of the development of Law 18/2022 on the creation and growth of companies.
This version introduces significant changes compared to the previous version (June 2023).
It is currently in its second phase of public consultation, which means that further changes may be made before the final version is approved.
What’s changing?
Deadlines.
Deadlines for the implementation of electronic invoicing (unchanged from last revision):
• Companies with a turnover > €8 million: 1 year from approval of ministerial order
• Companies with a turnover ≤ €8 million: 2 years from the same date
• Deadline for reporting payments: 4 calendar days from actual payment
Invoice status communication deadlines.
The deadlines for the obligation to report invoice statuses (acceptance, rejection, actual payment) have changed in the new version of the Royal Decree (March 2025) compared to the previous version (June 2023).
Before (June 2023 version):
Status communication had more relaxed and differentiated deadlines:
• For companies with a turnover < €6,010,121.04:
o Obligation started 36 months after publication in the Official State Gazette (BOE).
• For professionals with a turnover < €6,010,121.04:
o Obligation started 48 months after publication.
• Until then, status reporting was voluntary.
Now (March 2025 version):
Deadlines have been simplified and aligned with the general implementation:
• Companies with a turnover > €8 million:
o Must comply with all obligations, including status reporting, 1 year after approval of ministerial order.
• Companies/professionals with a turnover ≤ €8 million:
o Mandatory compliance 2 years after the same date.
Exception: Transitional Provision Three specifies that the maximum term for professionals is now 3 years, with no difference between companies and self-employed workers. This provision allows up to 3 years (extending the 2-year period) from the ministerial order approval for professionals with a turnover ≤ €8 million to comply specifically with Articles 10 and 12, which regulate the obligation to report invoice statuses.
Annex: Detailed Breakdown of Changes
Below is a point-by-point analysis of the main changes introduced in the new draft Royal Decree on mandatory B2B electronic invoicing, compared to the previous version of June 2023, for greater clarity.
1. Entry into force
• Before: 12 months after publication in the BOE.
• Now: Starts once a specific ministerial order is approved.
o Companies with an annual turnover over €8M: 1 year from the order.
o Companies with a turnover equal to or below €8M: 2 years from the order.
▶ What it means:
Allows for a more gradual and controlled implementation, but companies must stay alert to the publication of the ministerial order, as it marks the true starting point.
2. Mandatory invoice format
• Before: Facturae (format used in the public sector).
• Now: UBL (Universal Business Language), in line with European standard EN16931.
▶ What it means:
Companies will need to adapt their invoicing systems to the new format if they haven’t already. UBL is more compatible with international standards.
3. Public invoicing solution (AEAT)
• Before: Voluntary.
• Now: Becomes a mandatory repository for all invoices (originals or copies).
▶ What it means:
Even if a private platform is used, a faithful copy in UBL format must be sent to the AEAT. The public platform will also act as the default option if no private platform is chosen.
4. Submission of electronic copy
• Before: In Facturae format.
• Now: In UBL format, including all necessary data.
▶ What it means:
More technical requirements. Even companies that already issue electronic invoices must ensure that the syntax complies with the new standard and includes all required data.
5. Invoice statuses (acceptance, rejection, payment)
• Before: Partial or voluntary reporting.
• Now: Mandatory. Must be reported via platforms or directly through the public solution:
o Commercial acceptance or rejection.
o Date of actual payment.
▶ What it means:
Strengthens measures against late payment. Companies will need to establish clear internal processes to update statuses within 4 calendar days from the event.
6. Interconnection between platforms
• Before: Required, but no detailed process.
• Now: Strengthened:
o Maximum 1 month to enable interconnection after a request.
o Until interconnected, invoices must be sent through the public platform.
o Priority order established if multiple requests are received.
▶ What it means:
Ensures a smooth interconnection between private platforms, avoiding compatibility issues. The public solution acts as a fallback.
7. Electronic signature
• No major changes:
Advanced electronic signature remains required, in accordance with Regulation (EU) 910/2014 (eIDAS).
▶ What it means:
Companies must ensure that their supplier signs invoices correctly, guaranteeing authenticity and integrity.
8. Free AEAT tool
• Before: Only for basic invoice issuance.
• Now: Also allows management of invoice statuses and payment communications.
▶ What it means:
It will be an accessible solution for SMEs and self-employed workers without their own systems, making compliance easier.
9. National Late Payment Observatory
• Before: Indirect reporting by AEAT.
• Now: AEAT directly sends the necessary information for the annual list of late payers.
▶ What it means:
Increased public oversight of actual payment terms. Companies must be more diligent to avoid being listed as late payers.
Bové Montero remains at your full disposal for any questions or requests you may have on these or any other topics.
