- Spain will require electronic invoicing for domestic B2B transactions, starting from a Royal Decree approved on March 24, 2026.
- Invoices must be in structured, machine-readable formats, with status updates reported to the AEAT public platform.
- Implementation is phased: large companies comply by July 2027, others by July 2028.
- The system uses interoperable private and public platforms, applies only to local B2B transactions, and exempts non-residents without a Spanish establishment.
- The reform targets fraud reduction, improved payment traceability, and alignment with EU digital VAT initiatives.
Source: sede.agenciatributaria.gob.es
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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