- Mandatory B2B e-invoicing in Spain is moving forward with new rules published on 5 October, setting the rollout timetable for general electronic invoicing.
- E-invoicing will be mandatory from 6 October 2027 for businesses with annual turnover above €8 million, and from 6 October 2028 for all other companies, professionals and self-employed individuals.
- The Tax Agency plans to delay the remaining VERI*FACTU obligations under Royal Decree 1007/2023 until October 2028, aligning them with the e-invoicing rollout.
- The postponement is intended to avoid multiple system changes in a short period and to align Spain’s framework with future EU digital reporting rules under ViDA.
- The delay does not reduce technical requirements for invoicing systems, which must still ensure integrity, retention, accessibility, legibility, traceability and immutability of records.
Source: allyon-etl.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.
Latest Posts in "Spain"
- Spain Publishes Final Technical Rules and Confirms Timeline for Mandatory B2B E-Invoicing
- Spain Repeals Housing Decree and Withdraws Associated VAT Changes
- Spain Delays VERI*FACTU Certified E-Invoicing to October 2028
- Spain’s B2B E-Invoicing Timeline Updated: SPFE Rules and Proposed Deadlines
- Spain Supreme Court: VAT Deductibility on Cost-Recharged Group Expenses
