Latvia's phased e-invoicing mandate includes B2G and G2G from January 1, 2025, with B2B requirements starting January 1, 2028, ensuring compliance with EN 16931 standards.

Spain is replacing paper invoices and basic PDFs with structured electronic invoices to improve VAT reporting, reduce fraud and increase transaction transparency.

The reform includes three separate systems:

• SII – near-real-time VAT reporting to the Spanish Tax Agency, mainly for large taxpayers, monthly VAT filers, VAT groups and REDEME businesses.
• VeriFactu – rules for invoicing software under Royal Decree 1007/2023. Software must protect invoice records through QR codes, cryptographic hashes, linked records and audit trails.
• Crea y Crece – mandatory structured B2B e-invoicing and reporting of invoice statuses such as acceptance, rejection and payment.

These systems are connected but not interchangeable. A business may need to comply with more than one.

Relevant invoice formats include Facturae, UBL, CII and EDIFACT. Businesses may also need digital certificates, secure archiving, ERP or POS integration and AEAT connectivity.

Non-compliance may lead to fines, software-related penalties, greater audit scrutiny and operational disruption.

Businesses should therefore identify which rules apply to them and ensure their invoicing systems support the required reporting, security and structured invoice functions.