Mandatory B2B e-invoicing framework approved

• On March 24, 2026, Spain approved a royal decree making B2B electronic invoicing mandatory, establishing a new digital framework to improve payment transparency and efficiency, and aligning with the EU’s ViDA initiative.
• The system will use structured, machine-readable invoices exchanged via private interoperable platforms or a free public platform provided by the Spanish tax authority (AEAT), and will require reporting of invoice lifecycle data, including issuance, acceptance, and payment status.
• Implementation will be phased, starting with companies exceeding €8 million in annual revenue within one year and all others within two years, with the timeline commencing after the ministerial order defining technical specifications is published, expected before July 1, 2026.

.Source: globalvatcompliance.com

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See also

Click HERE to Visit the YouTube Channel of Global VAT Compliance

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Briefing document & Podcast: Spain – E-Invoicing and E-Reporting – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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