Spain is expected to implement mandatory electronic invoicing (e-invoicing) for B2B transactions in July 2025 as part of efforts to digitalize economic activities and reduce paper usage. The legislation is set to be approved in May 2024, with a minimum 12 months’ notice before implementation. The European Commission has endorsed the initiative, but final approval is pending. The implementation will be in two phases, potentially starting with large taxpayers in July 2025, with all other taxpayers required to comply by 2026. However, technical and logistical challenges may delay the launch before mid-2025.
Source Taxually
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