Spain will adopt UBL as its new e-invoicing standard

Spain is advancing its B2B e-invoicing mandate. Following the Crea y Crece law in 2022, the government has published a Royal Decree draft last week and opened a public consultation, inviting industry and the general public to provide input. Although discussions have been ongoing for years, it has not yet resulted in a formal B2B mandate.

Plans of central platform and optional service providers remains unchanged

Spain’s B2B e-invoicing upcoming model closely resembles France’s original plan, which includes a central government-managed platform, the optional use of certified private service providers and a framework mandating the exchange of invoice statuses. Despite France’s recent move to a more limited version of its central platform, Spain’s draft decree confirms it will retain its plan of a central platform. Unlike the existing “FACe” platform for B2G transactions, the new “public electronic invoicing solution”, which is covered by the draft, will facilitate B2B e-invoicing.

UBL to Replace FacturaE

A key change in Spain’s plans was introduced recently and consists in the adoption of UBL (Universal Business Language) as the B2B e-invoicing standard to replace FacturaE. Providers may use other EN 16931-compliant formats but must also submit a UBL version to the central platform.

The move is expected to enhance interoperability and simplify cross-border transactions. It also aligns Spain with ViDA, that was recently adopted.

Earliest possible implementation in 2027

The mandate will take effect only after a Ministerial Order is issued. The decree draft specifies implementation one year after this order, though no dates are confirmed. A possible timeline would be:

• From 2027: Mandatory for companies with over €8 million turnover
• From 2028: Mandatory for all others

Parallel Developments: Veri*Factu in 2026

Spain also plans to launch the Veri*Factu regulation in 2026 to combat tax fraud. To facilitate compliance, invoices issued through the upcoming B2B central platform will automatically comply with Veri*Factu requirements, creating a unified compliance process for businesses.

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