VAT Newsletter

New Draft Royal Decree on B2B Electronic Invoicing

The Ministry of Finance has launched a public consultation process, open until April 7, 2025, for interested parties to submit their observations on the new draft Royal Decree regulating electronic invoicing between businesses and professionals (B2B).

This new draft, which develops Article 12 of Law 18/2022 on the Creation and Growth of Companies, responds to the need to adapt the invoicing system to European standards and the guidelines of the "VAT in the Digital Age" (ViDA) package.

Among the main novelties, the text now requires the issuance of electronic invoices even in cases where invoicing is voluntary and not mandatory under the Invoicing Regulation.

From a technical point of view, one of the most relevant measures is the mandatory adoption of the UBL (Universal Business Language) standard in the public e-invoicing solution managed by the Spanish Tax Agency (STA). This format, aligned with European standard EN16931, ensures interoperability between platforms and facilitates integration with billing systems.

The draft also introduces a clear definition of a "true copy" of the invoice, requiring private platforms to send an exact replica in UBL format to the public system, thereby ensuring the authenticity and integrity of the documents.
It also establishes obligations regarding invoice status communication. Recipients will have a maximum of 4 calendar days to report acceptance, rejection, or full payment. Rules are clarified on charges and credits in payments, and the calculation of payment terms is defined as the time between the transaction date and the moment of full payment.

Additionally, a free form for issuing electronic invoices will be created