Spain confirms likely delays on the introduction of its mandatory B2B e-invoicing regime

31 August 2023

The Spanish government’s plan to introduce a mandatory e-invoicing regime from July 2024 for Spanish resident businesses has been set back and will now likely be introduced from 1 January 2025.

Currently, the Spanish tax authority receives transactional information from certain taxpayers through the Suministro Inmediato de Información (SII). However, this platform only applies to large enterprises with an annual turnover of over €6 million, and companies affected are only required to upload invoices to the tax authorities within four working days from the issue or receipt of an invoice. 

By moving to compulsory e-invoicing over SII, it will mean a wider set of taxpayers will be required to validate their B2B invoices on a more frequent basis before issuing these to their clients. It is hoped that this will then further prevent common errors on these types of invoices and will help prevent VAT fraud in the country.

Spain joins other countries that have recently announced delays to the introduction of e-invoicing, including France, Belgium, and Germany.