On July 3, 2023, the Spanish Ministry of Economic Affairs and Digital Transformation, along with the Ministry of Finance and Public Function, released a Prior Public Consultation regarding B2B e-Invoicing. According to the consultation, the implementation of B2B e-invoicing will be made mandatory for large taxpayers with a turnover exceeding €8 million starting from July 2024. Subsequently, the requirement will extend to all other taxpayers from the year 2025.

This development signifies a gradual implementation of B2B e-invoicing requirements in Spain, allowing larger taxpayers to adopt the system first, followed by a broader implementation for all taxpayers.