Spain is taking the next step toward mandatory B2B eInvoicing. The Spanish Council of Ministers has approved the Royal Decree introducing this obligation, marking an important milestone in the country’s digital tax transformation.

A formal publication is expected before July 1, 2026, after which a 12 month notice period will apply. Based on this timeline, a phased rollout is likely, although final details have not yet been confirmed.

Phased implementation expected

Current expectations point to a gradual introduction:

From July 2027, large businesses with an annual turnover above €8 million are expected to fall in scope
From July 2028, the obligation is likely to extend to all other taxpayers

This phased approach gives organizations time to prepare, but also requires timely action to ensure readiness.

What does this mean in practice?

If your organization operates in Spain, this development should already be on your radar. Even though some details are still pending, the direction is clear: structured e-invoicing will become mandatory.

Preparing early helps you: