In January 2024, the Spanish government unveiled a draft Ordinance relating to certified billing software requirements. Tungsten Automation has analysed these obligations. You can read more about the requirements pertaining to these here.

These requirements are not to be confused with the upcoming B2B e-invoicing mandate in Spain. Spain is currently in the process of finalising its B2B e-invoicing strategy, with a view to producing final technical specifications to this effect.

Tungsten Automation is expecting further information from the Spanish government in May 2024, but the initiative to cement B2B e-invoicing into the wider Spanish legislative framework is already expanding.

Currently, all EU Member States are still required to apply for a derogation from the EU Directive which regards e-invoices and paper invoices as equal. Notably, Spain had not yet requested derogation to mandate B2B e-invoicing in Spain.

However, in February 2024, the Spanish Government notified the European Commission of their intention to mandate B2B e-invoicing in Spain. This strongly suggests that the advance to implement B2B e-invoicing in Spain is accelerating.

The official notification can be found on the website of the EU Commission:
https://technical-regulation-information-system.ec.europa.eu/en/notification/25464

Spain is a compliant territory for Tungsten Automation, and we continue to closely observe the evolving e-invoicing landscape in Spain. In particular, we look forward to analysing the legislation concerning the B2B mandate, which is expected in May 2024.