The regulations will make e-invoicing in B2B transactions (i.e., commercial transactions between entrepreneurs and self-employed individuals in Spain) mandatory, subject to exceptions for transactions involving persons that are not based in or established in Spain. They also will provide for the creation of a network of private platforms or a public system to be used for the submission of e-invoices; taxpayers will be able to elect to use a private or the public platform (the latter will probably be more appropriate for small businesses). The Spanish tax authorities will have to set up the public system to receive e-invoices in a standardised format where invoices can be validated and then made available to recipients.
Source: BDO
Latest Posts in "Spain"
- Choosing Between SII and Verifactu: Navigating Spain’s New Invoicing Regulations for 2026
- Spain Updates Economic Agreement with Basque Country, Enhances Tax Collaboration and Compliance Measures
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Spanish Businesses Face E-Invoicing Dilemma: Verifactu or SII Amid EU’s Digital VAT Reform
- Penalties for Late VAT Filing and Payment in Spain: Avoiding Fines and Interest
