Spain Moves Towards Mandatory B2B Invoicing starting second semester of 2026

• A draft of the “Ley Crea y Crece Ordinance” proposes mandatory e-invoicing for B2B local transactions in Spain, effective by the second semester of 2026 for large companies.
• The ordinance mandates the use of UBL syntax for e-invoices and requires compliant invoicing software, with a delay in implementation until 2026.
• Only companies with turnovers exceeding 8 million Euros will be subject to the new regulations, while non-resident companies will face obligations only for local transactions through a Spanish establishment.

Source ivaconsulta

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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