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

Under Spain’s VeriFactu framework, responsibility for submitting records depends on the invoicing model used by e-commerce platforms. Let's delve deeper into this. Read more

Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, requiring businesses to issue, transmit, and store invoices in structured electronic formats such as FacturaE, UBL, or CII. The obligation will apply to Spanish companies, self-employed professionals, and foreign VAT-registered businesses, with large companies expected to comply from 2027 and SMEs and... Read more

Spain’s fiscalization reform is entering its decisive phase. What began as a draft regulatory initiative in February 2022 has matured into a defined legal framework with fixed compliance deadlines and clearly articulated obligations. For retailers and POS vendors operating in Spain, the question is no longer whether fiscalization will apply — but when and under which legal conditions. Read more