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Is an e-invoice obligation in Spain postponed?
Summary
B2B e-invoice regulations have been introduced, where potential deadlines from the middle of 2024 for certain groups of taxpayers have been defined. But the official confirmations have still been misunderstood. No official publication of the draft royal decree and no other regulations have been reasons for probable postponements, but there have also been some political reasons.
What is with the expected deadlines?
Content
More specifically, failure to confirm a new government in Spain means the earliest launch date for its mandatory B2B e-invoicing regime may be pushed back as far as October 1, 2025. Probably, the model of partial acceptance of the e-invoice obligations will be applied initially to large taxpayers (turnover above €8 million) and then followed by all other taxpayers 12 months later, but there are still no official contracts.
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