- Spain has published the ministerial order starting the B2B e-invoicing mandate, effective 6 October 2026.
- From 6 October 2027, businesses with turnover above EUR 8 million must issue structured e-invoices and report a faithful copy plus invoice status; for the first year, each e-invoice must also be accompanied by a PDF.
- From 6 October 2028, businesses with turnover below EUR 8 million must issue structured e-invoices and report a faithful copy plus invoice status, except self-employed taxpayers.
- From 6 October 2029, self-employed taxpayers with turnover below EUR 8 million must report invoice statuses.
- In practice, invoices must be structured e-invoices (not just PDFs); recipients must report rejection, payment due date, and full-payment date; invoices are presumed accepted unless rejected.
Source: p2pnetwork.org
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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