So far, the Spanish government has not committed to establishing a specific start date for the implementation of the Business-to-Business (B2B) e-invoicing mandate. Initially, it was announced that it would come into effect as early as July 2025, with later speculation suggesting that it could be postponed until the summer of 2026.

On October 1, 2024, in light of this uncertainty, the Spanish government confirmed that the e-invoicing mandate in Spain will be postponed until at least 2027.

This postponement has been attributed to delays in developing the final version of the technical specifications required before the approval of the final e-invoicing legislation.

Nevertheless, it is expected that the trajectory of e-invoicing in Spain will follow a similar path to that outlined in the original e-invoicing plans, according to the following assumptions:

• 2027: Large taxpayers (turnover above €8 million) – 12 months after the publication of the final regulations
• 2028: All other taxpayers – 24 months after the publication of the final regulations

Spain is a compliant territory for Tungsten Automation. The delay means that Tungsten will focus on markets with upcoming deadlines, but we will continue to closely monitor any relevant publications from the Spanish government regarding the implementation of the e-invoicing mandate.