Spain's highly anticipated B2B e-invoicing mandate, initially expected to launch in 2025, has been postponed to 2027 due to technical and regulatory challenges. The government has yet to finalize crucial technical specifications, particularly around the syntax design and interoperability between public and private invoicing platforms. This complexity, along with potential public consultations, has pushed the start date to at least 2027.
The delay gives Spain time to address these technical issues, but it creates uncertainty for businesses. Large taxpayers are now expected to comply 12 months after regulations are finalized in 2027, with smaller taxpayers following 24 months later in 2028.
Spain’s adoption of a decentralized Continuous Transaction Control (CTC) model offers flexibility, allowing companies to choose between public or certified private platforms for invoice submission. However, compared to Italy’s successful centralized e-invoicing system (SdI), which reduced its VAT gap by 10% in a year, Spain is taking a more cautious and technically complex path. Meanwhile, France and Poland are moving forward with similar initiatives, setting 2026 as a pivotal year for e-invoicing in Europe, while Spain lags behind.
Why the delay?
At the heart of the delay are the unfinished technical specifications required to move forward. The Spanish government is working to ensure that both public and private invoicing platforms can operate smoothly together.
Additionally, issues with invoice formatting, digital signatures, and interoperability have proven more complicated than initially expected. These factors, combined with Spain’s need for potential public consultation and European Commission approval, have significantly extended the timeline.
What this means for CFOs and Tax Managers
The delay gives CFOs and tax professionals more time to prepare, but it also introduces ongoing uncertainty. Spain remains committed to mandating e-invoicing, and companies should use this period to align with broader EU standards under the EU VAT in the Digital Age (ViDA) initiative.
Waiting until the last minute can lead to rushed compliance efforts and increased costs. Instead, focusing on early adoption can ensure a smoother transition, allowing businesses to benefit from streamlined AP processes and better compliance.
Taking a global approach to e-invoicing mandates
Rather than waiting for hard law deadlines and risking non-compliance penalties, Basware recommends a proactive, global approach to e-invoicing mandates. Early preparation will not only help businesses stay ahead of compliance requirements but also unlock the broader benefits of e-invoicing and AP automation, including improved operational efficiency, enhanced visibility into cash flow, and better scalability for future growth.
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