Spain Mandates B2B E-Invoicing for Businesses, Phased Rollout Begins July 2026

• Spain will require B2B e-invoicing for domestic business transactions starting from a phased rollout after July 1, 2026, under Law 18/2022.
• Electronic invoices must be in structured, machine-readable formats (e.g., FacturaE, UBL, CII), replacing PDFs and paper, with mandatory reporting of invoice status to address late payments.
• Companies with over €8 million annual revenue must comply within one year; all others within two years.
• The system uses both accredited private platforms and a free public platform, with all invoices reported to the tax authority (AEAT) for traceability.
• The mandate supports the EU’s ViDA initiative, applies only to local B2B transactions, and operates alongside existing anti-fraud software requirements.

Source: globalvatcompliance.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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