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Spain Mandates B2B E-Invoicing with Phased Rollout Under New Royal Decree

  • Spain approved a Royal Decree mandating B2B e-invoicing under the Crea y Crece Act, aiming to increase tax transparency and reduce VAT fraud and late payments.
  • The rollout will be phased: businesses with over €8 million turnover must comply one year after a Ministerial Order (expected July 2027); all others, two years after (expected July 2028).
  • Spain will use a decentralized Continuous Transaction Control (CTC) model, allowing invoice exchange via a public AEAT platform, certified private platforms, or both, with strict interoperability and security requirements.
  • E-invoices must use standardized formats (UBL, Facturae, CII, or EDIFACT) and include a unique digital signature with specific data for tax authorities.

Source: comarch.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.



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