The Government approves mandatory e-invoicing for B2B transactions: What this change means and how it will impact business

The Spanish Council of Ministers approved this Tuesday a Royal Decree making electronic invoicing mandatory for transactions between companies and professionals (B2B). With this mesure, the Government moves forward in the implementation of the Crea y Crece Law and formalizes one of the most significant changes in business administrative and financial management in recent years.

This new regulation lays the groundwork for a mandatory e-invoicing model in commercial transactions, aiming to enhance transparency, reduce late payments, and accelerate the digitalization of the business ecosystem.

Before exploring its scope, it is important to distinguish this regulation from other recent initiatives such as VeriFactu. Although both are part of the broader modernization of the invoicing system, they serve different purposes. VeriFactu focuses on ensuring the integrity of invoicing records from a tax perspective, while B2B e-invoicing governs the exchange of invoices between companies and professionals, incorporating mechanisms to track their status and payment.

Table of contents

• Regulatory development of the Crea y Crece Law
• Objective: reducing late payments and improving efficiency
• How the e-invoicing system works
• Implementation timeline
• Relationship with VeriFactu
• A decisive step towards business digitalization
• About Docuten

Regulatory development of the Crea y Crece Law

The obligation to use electronic invoicing in B2B transactions was already established under Law 18/2022 on business creation and growth. However, its practical implementation depended on the approval of secondary regulation defining the technical and operational details.

The Spanish Royal Decree approved by the Government addresses this need by setting out the requirements that e-invoices must meet, the interoperability conditions between platforms, and the reporting obligations associated with each transaction. This establishes a clear framework that enables the effective rollout of mandatory B2B e-invoicing.

Objetive: reducing late payments and improving efficiency

One of the key pillars of the regulation is tackling late payments, a structural issue that particularly affects SMEs and self-employed professionals. Limited visibility into invoice status has historically made it difficult to control payment terms and manage cash flow.

The new system introduces the obligation to report on key milestones throughout the invoice lifecycle, from receipt to final payment. This level of traceability improves transaction oversight and helps enforce payment discipline.

At the same time, the digitalization of these processes reduces the administrative burden associated with document management, eliminates paper usage, and facilitates task automation—directly improving operational efficiency.

How the e-invoicing system works

The Spanish Royal Decree defines an electronic invoice as a structured, machine-readable file (replacing traditional formats such as PDF, Excel, or paper) and introduces the obligation to report on the status of each invoice throughout its lifecycle, including acceptance and the actual payment date.

This end-to-end traceability is a core element of the model, enabling better control over payment timelines and contributing directly to reducing late payments.

For the exchange of e-invoices, companies will have two options:

• Private platforms: Companies may use private service providers, which must ensure interoperability with other platforms. This means no company will be required to operate within a customer’s or supplier’s platform, preserving freedom of choice regarding technology providers.
• Public platform: The Spanish Tax Agency (AEAT) will provide a free public solution available to all businesses and professionals, including freelancers with low invoice volumes, ensuring universal access to the system.

Implementation timeline

The rollout will be phased to allow all businesses to adapt:

• Companies with annual turnover above €8 million will have one year to comply.
• All other companies and self-employed professionals will have two years.

In both cases, these deadlines will start from the publication of the ministerial order detailing the technical requirements, expected before July 1, 2026.

Relationship with VeriFactu

Although both initiatives are being introduced around the same time, they serve different and complementary purposes:

• B2B e-invoicing regulates the exchange of invoices between companies and tracks their status, with the goal of improving efficiency and reducing late payments.
• VeriFactu sets the requirements that invoicing systems must meet to ensure the integrity and traceability of records from a tax compliance perspective.

In practice, companies will need to adapt their systems to comply with both regulations, representing a significant evolution in invoicing processes.

A decisive step towards business digitalization

The introduction of mandatory e-invoicing represents a structural shift in how businesses manage administrative processes. Beyond regulatory compliance, it establishes a model based on digitalization, automation, and efficient information management.

This new framework will require organizations to review their processes, adapt their technology stack, and ensure interoperability with external systems, where efficiency and traceability become key operational factors.

About Docuten

In this context, having a certified solution in place is essential to ensure a smooth and compliant transition.

Docuten provides e-invoicing services designed to meet regulatory requirements, enabling the issuance, reception, and management of invoices in a secure, interoperable environment fully aligned with the legal framework. Our platform helps automate processes, improve traceability, and reduce the administrative burden associated with document management.

If you would like more information on how to adapt to mandatory e-invoicing without complexity, feel free to contact our team. We will help you streamline your invoicing processes and ensure compliance in a simple and efficient way.