Spain Moves Toward October 2027 Start Date for B2B E-Invoicing Rollout
Spain has taken a significant step toward mandatory B2B e-invoicing, confirming 1 October 2027 as the start date for large taxpayers, following the launch of a new public consultation on the country’s draft technical framework.
Spain's Draft Order sets out how Spain’s public platform will operate, including rules for invoice issuance, interconnection with private platforms, submission of invoices and reporting of payment status. It also establishes mandatory interoperability between public and private e-invoicing systems.
The Order is expected to enter into force on 1 October 2026, triggering a phased implementation:
- 1 October 2027: Mandatory e-invoicing begins for large businesses
- 1 October 2028: Requirements extend to all other businesses
The public platform will act as a central hub for e-invoices, supporting exchange, storage, and payment tracking, while remaining free to use. The broader objective is to improve transparency and tackle late payments through more consistent, real-time visibility of invoice status.
While detailed technical requirements are still under consultation, the timeline now provides businesses with greater certainty as Spain moves closer to full B2B e-invoicing adoption.