Spanish authorities planned to implement a B2B electronic invoicing obligation by January 2025, but the legislation has not been officially introduced due to recent government events. The introduction of the obligation is essential to start a mandatory year-long waiting period before the e-invoicing mandate takes effect. Despite the expected delay, Spain still intends to implement the obligation in two phases, starting with larger entities and followed by smaller companies after a 12-month interval. Without the legislation being presented by the new Sánchez government in the coming months, it seems that the only realistic scenario is for the mandate to be introduced by the summer of 2025.
Source Comarch
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Spain"
- Spain: Key VAT Compliance Deadlines for January and February 2026
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
