As previously reported, Spanish authorities initially set out to roll out a B2B electronic invoicing obligation as early as January 2025. However, with the recent events around forming a new government, the relevant legislation has yet to be officially introduced. It is essential, as such a move is required to begin an obligatory year-long wait period before the e-invoicing mandate goes into force.
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.
Without the legislation being put forward by the new Sánchez government in the nearest months, the possibility of the mandate’s introduction by the summer of 2025 appears to be the only realistic scenario.