Spain mandates B2B e-invoices with QR code requirement

March 2, 20230

Type: Legislation

Spain’s Congress has ratified a technical specification bill launching mandatory B2B e-invoices with pre-clearance by the state tax agency, AEAT.

The new rule will apply to Spanish businesses with a fixed establishment starting from 24 January 2024. B2G e-invoicing, for public bodies above €5,000, is already mandated in Spain.

Large taxpayers must comply with the new invoice QR code requirement from 24 January 2024, while all other businesses will be mandated by early 2026. The government has six months to issue technical specifications and regulations. This move aims to improve the efficiency of business operations and fight VAT fraud, as the VAT Gap estimates that Spain lost €6.8bn in expected VAT revenues.


Effective date:

24 January 2024- For Large Tax Payers

Early 2026- For All Other Taxpayers




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