The implementation of mandatory e-invoicing in Spain, originally scheduled for July 2025, has been officially postponed by the Spanish authorities. This decision is aimed at giving businesses more time to adapt to the upcoming 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.
