Spain — VAT News

Spain Mandates B2B E-Invoicing with Phased Rollout from 2027

Royal Decree 238/2026 establishes technical requirements for Spain's mandatory B2B e-invoicing system, with implementation starting for large businesses and extending to all professionals within 24 months.

Administrative News·Mar 31

Spain Approves Mandatory B2B E-Invoicing Framework with Phased Implementation from 2026

Spain's Council of Ministers approved a royal decree introducing mandatory electronic invoicing for B2B transactions, featuring a five-corner model and phased rollout based on company revenue thresholds.

Law & Regulation·Mar 25

Spain Sets Out Mandatory B2B E-Invoicing System Under Royal Decree 238/2026

The Spanish Tax Agency has published Royal Decree 238/2026 establishing the regulatory framework for mandatory electronic invoicing between businesses and professionals.

Interpretation & Ruling·Feb 27

Spanish Tax Experts Outline VAT Recovery Procedures for Bad Debts

Spanish tax advisors association AEDAF publishes guidance on VAT recovery mechanisms for unpaid invoices, addressing procedural requirements and compliance obligations for businesses.

Administrative News·Feb 4

Spain Extends Simplified VAT Regimes and Compliance Deadlines Under Royal Decree-Law 2/2026

Spain has introduced several indirect tax measures through Royal Decree-Law 2/2026, published in the Official State Gazette on February 4, extending key VAT simplification regimes and granting additional flexibility for taxpayer compliance obligations during 2026.

Practitioner Update·Oct 13 2025

Spanish Tax Experts Clarify Differences Between E-Invoicing and Verifactu Systems

AEDAF experts explain that Spain's electronic invoicing project and Verifactu system serve different purposes and operate independently, addressing confusion in the tax compliance community.

Administrative News·Sep 30 2025

Spain Mandates E-Invoicing and Anti-Fraud Software from 2026

Spain will require all businesses to use certified e-invoicing systems with QR codes and real-time reporting from 2026, replacing PDF invoices with structured digital formats.

Practitioner Update·Dec 4 2024

Spanish Tax Advisers Criticise Last-Minute Postponement of VERI*FACTU System

Spain's tax advisers association condemns the government's decision to delay the digital invoicing system by one year, just weeks before implementation.

Law & Regulation·Dec 3 2024

Spain Approves Phased ViDA VAT Directive Transposition Starting 2027

Spanish Council of Ministers approved bill beginning partial transposition of EU ViDA directive with technical amendments from January 2027, followed by broader implementation in 2028 and 2030.

Law & Regulation·May 8