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

1 May 2025

In April 2025 the Council of Ministers gazetted a new timetable for the mandatory B2B electronic invoicing regime confirming that this will apply to:

• Resident Spanish businesses from 1 January 2026.
• All other taxpayers from 1 July 2026.

Currently, the Spanish tax authority receives transactional information from certain taxpayers through the Suministro Inmediato de Información (SII). However, this platform only applies to 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, it will mean a wider set of taxpayers will be required to validate their B2B invoices on a speedier basis before issuing these to their clients. the Spanish government hopes this will reduce common invoicing errors and curb VAT fraud.