Spain is progressing with two key initiatives: “Verifactu” focuses on invoicing requirements for smaller enterprises not included in the SII system, and the technical specifications will be outlined in a Ministerial Order expected after summer 2024. The second initiative involves mandatory B2B e-invoicing, with regulations anticipated by summer 2024 and enforcement expected within one to two years. However, both the regulation and a necessary Ministerial Order defining the syntax and technical specifications for the e-invoicing platform are still pending approval, potentially pushing implementation to early 2026.
Source SNI
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