Scenario of the Electronic Invoice in the construction sector

Scenario of the Electronic Invoice in the construction sector

After the approval of the Law of Creation and Business Growth, better known as the "Crea y Crece" law, the implementation of the mandatory Electronic Invoice in commercial transactions between companies and freelance becomes a fact.

We’ve been expecting that the Electronic Invoice would play a key role in the country's business fabric, which is in the middle of a digitalization process. Until now, it had only been established as mandatory for transactions with the Public Administrations and, more specifically in the construction sector, for transactions within the framework of public buildings. However, everything was leading to its eventual implementation in the B2B scenario.

What does the Electronic Invoice mean in the construction sector?

Within a construction project, there are many agents involved who need to be in continuous communication and exchange documentation. Together with orders, delivery notes and estimates, invoices are essential in the administrative processes that allow the progress of a project's phases.

In 2018, The Contract Law 9/2017 was passed, which obligated subcontractors, within the framework of public works, to send invoices of more than 5,000€ to contractors of the Public Administrations through a Single Electronic Register (REU,) with the facturae format and through the FACeB2B platform.

After the entry into force of the Crea y Crece Law, all construction companies, suppliers and industrialists, among others, will have to implement the Electronic Invoice as mandatory in their commercial transactions. This will mean a benefit in terms of time and money savings that will be very favorable for the sector, in which digitalization is one of its pending objectives. The Electronic Invoice will make it possible to avoid human errors, streamline administrative processes, which helps to speed up the delivery and completion of a project. In addition, it also means the elimination of paper, a gesture that contributes to sustainability, another of the sector's objectives. Another argument in favor of the implementation of the Electronic Invoice is that all the information will be stored digitally and easier to access and consult.

Create and Grow law

The main objectives of the new legal framework are to facilitate the creation of companies, favor growth and expansion on SMEs, reinforce financing and fight against late payment. One of the key measures to face late payments is the implementation of the Electronic Invoice for commercial exchanges.

The Law, published in the BOE on 29 of September, 2022 and already in force, establishes that companies whose annual billing is more than 8 million euros have one year to implement the Electronic Invoice while those companies who invoice less will have 2 years.


comeDiBuild is a platform designed for the construction sector that provides a solution to document management within the framework of a construction project. If you want to get ahead of the mandatory period and implement the Electronic Invoice complying with all the requirements established in the new Law, do not hesitate to contact us and we will inform you without any obligation.