General information
Spain is moving toward full digital invoicing. Starting as early as 2027, all businesses involved in B2B transactions will be required to issue, send, and store invoices in a structured electronic format.
This change, based on the Crea y Crece Law (Law 18/2022), is designed to reduce tax fraud, speed up payments, and align Spain with EU-wide digital reforms under the VAT in the Digital Age (ViDA) initiative.
This obligation will refer to:
· All companies registered in Spain
· Self-employed professionals (autónomos)
· Foreign businesses with Spanish VAT registration
Some micro-enterprises may receive transitional relief, but no permanent exemptions have been confirmed.
Timeline:
· Large businesses (over €8 million turnover): No earlier than 2027
· SMEs and freelancers (up to €8 million turnover): No earlier than 2028
Final dates and technical details are still being defined.
Invoices must be issued in approved formats such as FacturaE, UBL, or CII, and each invoice must carry a digital signature. Transmission will be through the FACe government platform or certified private providers. Invoices must be delivered in real time to both the recipient and the Spanish Tax Agency (AEAT).
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