Spain has encountered numerous obstacles on its journey to establish mandatory B2B e-invoicing. The initial plan to introduce this system by July 2024 appears increasingly improbable due to the absence of detailed technical specifications available to the public. This presents a significant challenge in light of regulations that demand a minimum 12-month notice period between finalizing legislative measures and implementing the mandate.
Complicating matters further, the inconclusive parliamentary elections held in July and the resulting political instability diminish the likelihood of a prompt rollout of the e-invoicing mandate. Consequently, the launch of this mandate may need to be deferred until after January 2025.
Despite the anticipated postponement, Spain still aims to introduce the obligation in two phases. The initial phase will involve imposing B2B e-invoicing on larger entities, followed by a subsequent inclusion of smaller companies after a 12-month interval.
These recent developments place Spain within a broader category of European nations compelled to delay the introduction of e-invoicing solutions. This trend follows similar delays in Germany, France and, most recently, Belgium.