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Spain approves mandatory B2B e-invoicing

Author: Published on: Published in: News and Insights

On 24th March 2026, the Spanish Council of Ministers approved a Royal Decree introducing mandatory e-invoicing for B2B transactions between companies.

The reform implements part of the Crea y Crece Law, which aims to reduce late payments, improve payment transparency, and accelerate digitalisation.

While Spain has already introduced several digital reporting initiatives in recent years, this Royal Decree marks a major milestone by making structured electronic invoices the default format for business-to-business transactions.

What the new rules require

Under the new framework, invoices exchanged between businesses must be issued in a structured electronic format, meaning formats such as PDFs, spreadsheets, or paper invoices will no longer meet the legal requirement once the mandate comes into force.

The rules also introduce invoice status reporting, which means businesses must electronically communicate key stages in the invoice lifecycle, including:

  • When the invoice is issued
  • When it is accepted
  • When payment is made

This approach is designed to improve transparency and allow both businesses and authorities to track compliance with statutory payment deadlines.

A hybrid platform model

Spain has opted for a hybrid e-invoicing model that allows businesses flexibility in how they exchange invoices.

Companies will be able to use interoperable private e-invoicing platforms, ensuring that businesses are not forced to adopt a specific provider chosen by their trading partners.

This approach aims to ensure accessibility while still allowing businesses to integrate e-invoicing into their existing accounting and ERP systems.

Implementation timeline

Although the Royal Decree has now been adopted, the exact start date of the mandate has not yet been fixed.

Implementation will be triggered by a forthcoming Ministerial Order, expected before 1st  July 2026, which will define the detailed technical specifications.

Once that Order is published, the rollout will follow a phased timeline based on company turnover:

  1. Companies with a turnover above €8 million must comply 12 months after the publication
  2. All other companies must comply 24 months after publication

If the Ministerial Order is issued before 1st July 2026, this would suggest implementation dates of:

  • 1st  July 2027 for larger companies
  • 1st  July 2028 for SMEs and other professionals

Veri* Factu

The Spanish government also emphasised that the B2B e-invoicing framework is separate from the Veri*Factu initiative.

While both initiatives support Spain’s wider digital tax strategy, they address different objectives:

  • Veri*Factu focuses on the integrity and traceability of invoicing software used by businesses.
  • The new B2B e-invoicing mandate governs the electronic exchange of invoices between businesses.

Both initiatives will run in parallel as Spain continues to modernise its VAT and reporting infrastructure.

What businesses should consider now

While the mandatory start dates are still some time away, businesses operating in Spain should begin preparing early. Moving to structured e-invoicing is not just a technical change, it often impacts tax, finance, and IT processes across the organisation.

Our team supports organisations through a structured approach that includes readiness workshops to assess current invoicing processes and identify gaps against Spain’s upcoming requirements.

Vendor selection to evaluate suitable e-invoicing providers and integration options, and lastly, implementation support from project planning through to deployment to ensure systems, processes, and regulatory requirements are aligned.

You can view all our services here.

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