As of now, the Spanish government has not yet confirmed a specific start date for the implementation of its Business-to-Business (B2B) e-invoicing mandate. Initially, it was expected to begin as early as July 2025, but later projections suggested a possible delay to the summer of 2026.
On October 1, 2024, amid ongoing uncertainty, the Spanish government announced that the B2B e-invoicing mandate would be postponed until at least 2027. This delay is largely due to the slow progress in finalizing the technical specifications necessary for the approval of the e-invoicing legislation.
Despite the postponement, Spain is still expected to proceed along the lines of its original e-invoicing roadmap, as outlined below:
– 2027: Large taxpayers (with a turnover exceeding €8 million) – 12 months after the official publication of the final regulations.
– 2028: All other taxpayers – 24 months after the official publication.
SNI will continue to monitor relevant updates from the Spanish government regarding the implementation of the e-invoicing mandate.
