Spain’s AEAT has published new guidance on the SPFE e-invoicing system, confirming a phased rollout from 1 October 2027 for large businesses and from 1 October 2028 for all other businesses and professionals. The system will use UBL 2.5, XSD and Schematron validation, certificate-based web services, and mandatory invoice status reporting by recipients. The Spanish Tax Agency (AEAT) has published t... Read more

Spain’s B2B e-invoicing mandate will use a hybrid 5-corner model, combining private platforms with AEAT’s Public Invoicing Solution and requiring multi-layer invoice validation. The rollout starts in 2026, with mandatory implementation from 2027 for large taxpayers and from 2028 for all other businesses. Spain’s Tax Agency (AEAT) has unveiled new details on how its upcoming B2B e‑invoicing m... Read more

Spain clarified that card payment terminals are not automatically treated as billing systems under the RRSIF if they are used only to process payments. They fall within the RRSIF only when they perform invoicing functions, such as creating, storing, modifying, or managing invoice data, or when they are integrated into a wider billing system. Spain’s tax guidance has clarified an important qu... Read more

Spain will launch a deposit return scheme in November 2026 for beverage containers, enhancing recycling efforts and reducing environmental impact through refundable deposits. Spain is set to launch a long-awaited deposit return scheme (DRS) for beverage containers in November 2026. The initiative follows years of underperformance in meeting European Union recycling targets and introduces a structu... Read more

Spain is advancing toward mandatory B2B e-invoicing under Law 18/2022 through a draft order regulating the platform managed by the Spanish Tax Agency. The draft defines rules for invoice exchange, status reporting (acceptance, rejection, payment), interoperability, and EU-aligned formats. The rollout is planned in phases, starting with large taxpayers from 1 October 2027 and extending to all busin... Read more

Spain has introduced temporary energy tax relief measures effective from March 21, 2026, reducing VAT on electricity from 21% to 10% and lowering other energy-related taxes to mitigate rising costs for households and small businesses amid geopolitical tensions. In response to soaring energy prices triggered by geopolitical tensions in the Middle East, particularly the ongoing conflict in Iran, the... Read more

Spain has approved a Royal Decree introducing mandatory B2B e-invoicing, requiring businesses to exchange structured invoices through either private platforms or a future public system, in line with EU VAT digitalization goals. The obligation will be implemented in phases—likely from mid-2027 for large companies and mid-2028 for others—once technical specifications are officially published. Spain... Read more