- Draft Royal Decree 18/2022 in Spain introduces mandatory e-invoicing for all exchanges between businesses and professionals
- European Commission has recommended changes to the draft to align with EU Regulation No. 910/2014
- Spanish authorities requested to consider recommendations and notify the Commission of final text once adopted
- Implementation of mandatory e-invoicing in Spain expected in July 2025 for large taxpayers and 2026 for all other taxpayers
- Legislation to introduce mandatory e-invoicing on B2B transactions expected to be approved by Spain’s government in May 2024
- Rollout of reporting requirement likely to be at least 12 months after legislation approval, possibly on July 1, 2025 or later due to technical specifications and development times.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
