[Update – May 2026] The implementation of mandatory e-invoicing in Spain, initially scheduled for July 2025, has officially been postponed by the Spanish authorities. As confirmed by the Official State Gazette (BOE), this change aims to give businesses additional time to prepare for the digital transition.
A New Two-Phase Timeline
The Spanish government has unveiled a revised timeline that introduces the requirement in two stages, based on company size:
- From 2027: E-invoicing will become mandatory for companies with an annual turnover exceeding €8 million.
- From 2028: The obligation will extend to all other companies, regardless of their size or turnover.
This reform is part of a broader effort to modernise commercial transactions, strengthen the fight against tax fraud, and improve the traceability of business operations.
Affected businesses are encouraged to prepare in advance by adopting the necessary technical solutions to ensure a smooth transition by the respective deadlines.
Frequently Asked Questions (FAQ) - E-Invoicing in Spain
Who will be affected by mandatory e-invoicing in Spain in 2027?
Only companies and self-employed professionals with an annual turnover exceeding €8 million will be required to issue B2B electronic invoices starting in 2027.
What is the deadline for small businesses?
For companies generating less than €8 million in annual turnover, the obligation is expected to enter into force from 2028.
What are the penalties for non-compliance?
Spanish companies that fail to issue or accept electronic invoices within the legal deadlines may face fines of up to €10,000
