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AEAT Reveals Spain’s B2B E-Invoicing Model, Reporting Rules and 2026 Testing Target

  • AEAT has published the technical model for Spain’s mandatory B2B e-invoicing system, which is planned to begin operating in 2027.
  • The framework will allow use of private e-invoicing platforms, which will play a role alongside AEAT’s system.
  • The model includes reporting of invoices to the tax authority.
  • It will also incorporate payment-status tracking for invoices.
  • AEAT has set October 2026 as the target for testing the system.

Source: vatcalc.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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