Spain
Mandate status
-
B2G:Mandatory
-
B2B:Scheduled
- January 1, 2027 – Verifactu reporting go-live for corporate taxpayer
- July 1, 2027 – Verifactu reporting go-live for SMEs and self-employed
- October 1, 2028 – B2B eInvoicing for large businesses
-
B2C:No information