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Spain Postpones B2B E-Invoicing Mandate to 2027 Amid Technical Delays and Uncertainty

  • Spanish government has not set a firm commencement date for B2B e-invoicing mandate
  • Speculation suggested implementation could be pushed back to summer of 2026
  • On October 1, 2024, government confirmed postponement to 2027 at the earliest
  • Delay attributed to finalizing technical specifications required for approval of legislation
  • E-invoicing trajectory expected to follow original plans
  • Large taxpayers to comply 12 months after final regulations published in 2027
  • All other taxpayers to comply 24 months after final regulations published in 2028

Source: tungstenautomation.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.

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