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Spain | New draft regulation updates requirements for upcoming mandatory e-invoicing for B2B transactions

27 March 2025

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Tax Alerts, National/Federal Taxation, G...

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Spain

The Spanish Government has released a draft regulation for mandatory e-invoicing in B2B transactions, which will significantly alter the invoicing processes for nearly all companies in Spain, pending final approval.The e-invoicing requirement will take effect one year after the ministerial order is approved for companies with an annual turnover exceeding €8 million, and two years for all other businesses and professionals.All invoices must be submitted through private e-invoice platforms or a public e-invoicing solution managed by the Spanish Tax Authorities, enabling real-time monitoring of payment deadlines and invoice statuses.The transition to e-invoicing aims to combat late payments and promote digitalization,...