Spain is expanding its electronic invoicing requirements from the public sector to business-to-business (B2B) transactions.

Electronic invoicing is already mandatory for many transactions involving public administrations. Under Spain's new B2B e-invoicing framework, mandatory electronic invoicing will be introduced in phases, beginning on 6 October 2027 for businesses and professionals with annual turnover exceeding €8 million.

The requirements will extend to other businesses and professionals on 6 October 2028.

The new framework aims to digitalise commercial invoicing, improve transparency and support more efficient invoice processing and payment monitoring.

Spain's mandatory B2B e-invoicing requirements will apply to businesses and professionals established in Spain that fall within the scope of the national legislation.

The rollout follows two main phases:

• From 6 October 2027, businesses and professionals with annual turnover exceeding €8 million must comply.
• From 6 October 2028, the requirements extend to other businesses and professionals covered by the legislation.

Businesses should assess their obligations based on their establishment, annual turnover, transaction types and any applicable exclusions.

Electronic invoicing for transactions with public administrations is already subject to separate B2G requirements.

Spain has confirmed a phased implementation schedule for mandatory B2B electronic invoicing.

The first phase begins on 6 October 2027 for businesses and professionals with annual turnover exceeding €8 million. The second phase begins on 6 October 2028 for other businesses and professionals within the scope of the legislation.

Businesses must prepare to issue and receive electronic invoices in accordance with the applicable technical and regulatory requirements.

The framework also introduces obligations relating to invoice status and payment reporting, with additional requirements phased in through October 2029.

Businesses should ensure that their invoicing processes and ERP or accounting systems are prepared for the relevant implementation deadlines.

Spain's future B2B e-invoicing infrastructure will combine a public e-invoicing solution with private electronic invoice exchange platforms. Businesses can use one or more of these channels, provided that the chosen solution complies with the national technical and interoperability requirements.

Private platforms that don't use the public solution directly must submit a faithful electronic copy of each invoice to the public system in UBL syntax. The wider technical framework is intended to ensure interoperability between the different platforms participating in the Spanish e-invoicing ecosystem.

Detailed technical specifications will continue to be defined through the ministerial order and related implementing rules.

iEDI supports e-invoicing in Spain, helping businesses connect their existing ERP and business systems to supported electronic invoicing infrastructure.

Businesses can streamline the exchange of structured electronic invoices and other business documents without replacing their existing systems.

For companies operating in Spain alongside other international markets, iEDI provides a connected approach to managing electronic document exchange and country-specific requirements.