Spain to Enforce Mandatory B2B E-Invoicing by Late 2026: Key Rules and Preparation Steps

• Spain will mandate B2B electronic invoicing by the second half of 2026.
• The Ley Crea y Crece Ordinance has been published for public consultation until April 7, 2025.
• The move aims to increase business transparency, reduce fraud, and streamline tax compliance.
• E-invoices must use UBL syntax for public e-invoicing solutions.
• Large companies must comply one year after the Ministerial Order is published.
• Other companies have two years to comply, with mandatory e-invoicing starting in the second half of 2026.
• The Ordinance applies only to B2B local transactions in Spain.
• Non-resident companies are affected only if they have a permanent establishment in Spain.
• Approved invoicing software is required under the Veri*factu Ordinance.
• The Veri*factu compliance deadline is expected to shift to 2026.
• The Ordinance needs approval from Spain’s Council of Ministers and publication in the Official State Gazette.
• Companies should prepare by ensuring invoicing systems are UBL-compatible and Veri*factu compliant.

Source: taxually.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---