Spain confirms further delays to the introduction of its mandatory B2B e-invoicing regime

1 August 2024

The Spanish government’s plan to introduce a mandatory e-invoicing regime from July 2025 for Spanish resident businesses has been set back and will likely be introduced from 1 January 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 large 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 over SII, 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. It is hoped that this will then prevent common errors on these types of invoices and will help prevent VAT fraud in the country.