Spanish authorities planned to implement a B2B electronic invoicing obligation by January 2025, but the legislation has not been officially introduced due to recent government events. The introduction of the obligation is essential to start a mandatory year-long waiting period before the e-invoicing mandate takes effect. Despite the expected delay, Spain still intends to implement the obligation in two phases, starting with larger entities and followed by smaller companies after a 12-month interval. Without the legislation being presented by the new Sánchez government in the coming months, it seems that the only realistic scenario is for the mandate to be introduced by the summer of 2025.
Source Comarch
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