Spain confirms new timeline for the introduction of mandatory B2B e-invoicing

30 March 2026

The Spanish Council of Ministers recently approved a Royal Decree mandating the use of electronic invoicing in all business-to-business (B2B) transactions between companies and entrepreneurs.

Back in December, the Spanish Council of Ministers confirmed a revised timetable for the mandatory rollout of the new B2B electronic invoicing (“Veri*Factu”) regime. They confirmed that the obligation will apply as follows:

• From 1 January 2027: Large businesses subject to Corporate Income Tax (usually with turnover over €8M.)
• From 1 July 2027: All other resident taxpayers, including SMEs and the self employed

Currently, the Spanish tax authority receives transactional information from certain taxpayers through the “Suministro Inmediato de Información” (SII) system. However, SII only applies to companies with annual turnover exceeding €6 million, and affected taxpayers are required to upload invoices within four working days of their issue or receipt.

With the move to compulsory e-invoicing, a much wider group of taxpayers will be required to validate their B2B invoices in real time before issuing them to clients. The Spanish government expects this to reduce common invoicing errors and help curb VAT fraud.