Mandatory Electronic Invoicing in Spain

• Spain has had mandatory e-invoicing for transactions with public entities on contracts valued higher than EUR 5,000 since 2015.
• B2B e-invoicing will soon become mandatory, but an exact date is not yet known.
• The regulations will apply to large taxpayers 12 months after publication in the Official State Gazette, and to all other taxpayers 12 months after that.
• The e-invoicing obligation will only apply to domestic B2B transactions.
• The Spanish e-invoicing system will include private provider platforms and a publicly available solution managed by the State Tax Administration Agency.
• The required format for B2B e-invoices in Spain must comply with the EN 16931 standard and several types of messages will be accepted.

Source Comarch

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