Spain is currently pursuing two different initiatives as the Spanish government looks to cement a firm e-invoicing strategy.

Draft technical requirements for Spain’s Business-to-Business (B2B) e-invoicing mandate were published as far back as summer 2023. These did not incorporate a commencement date, although indications at the time suggested that this would take effect somewhere in 2025.

Related, but separately, Spain also published technical requirements pertaining to certified billing software via a draft Ordinance in January 2024, outlining rigorous obligations for computer billing systems. The draft Ordinance indicated a launch date of July 2025.

The Spanish Tax Authorities have hinted at a potential delay in the go-live date for both the B2B e-invoicing mandate and the certified software billing requirements, to early 2026. This is likely attributed to a delay in the production of a final version of the technical specifications, with indications that a public consultation may also be instigated prior to the approval of the final legislation.

The Spanish government is yet to officially announce a firm commencement date. Tungsten Automation is following this closely for both the B2B e-invoicing mandate and the certified billing software requirements, while concurrently assessing how we can best serve our Spanish market based on the draft legislation currently available.