Spain's Council of Ministers approved a Royal Decree mandating B2B e‑invoicing for all businesses and professionals. The phased rollout begins with the Treasury ministerial order, expected before 1 July 2026, with compliance deadlines of 12 months for firms over €8 million and 24 months for others. Structured electronic invoices in FacturaE, UBL or CII formats must be used, and non‑compliance can trigger fines up to €10 000 per infraction.
It starts when the Treasury ministerial order is published, expected before 1 July 2026.
Invoices must be in FacturaE, UBL or CII formats; PDF, Excel or scanned documents are not acceptable.
Firms with turnover above €8 million must comply within 12 months of the ministerial order’s publication, while others have 24 months.
Fines can reach up to €10 000 per infraction, and non‑compliant software can be fined up to €50 000 per year, with vendors facing up to €150 000 per product per year.
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