Due to the recent political deadlock in Spain, which now shows some signs of abating with the recent formation of a coalition government, e-invoicing progress in Spain has somewhat stalled, owing to the electoral concerns in the country.

However, there has been some progress. Spain has published a Royal Decree which establishes mandatory usage of certified billing software in the country.

It will be mandatory for impacted taxpayers to use certified billing software from 1 July 2025.

Software developers must ensure that their certified systems are available for operation nine months from the Order which incorporates the technical details pertaining to the certified billing software. This is yet to be approved.  

The Royal Decree has cited the requirements for a system to qualify as certified billing software. Kofax is currently assessing these.

It is important to note that the Royal Decree has not yet mandated Business-to-Business (B2B) e-invoicing, which facilitates the exchange of invoices from the supplier to the buyer. Kofax is awaiting further information in respect of this and will keep you informed of the same.