Spain mandates electronic invoicing for all B2B transactions by late 2026

Spain is introducing mandatory electronic invoicing for all business-to-business transactions by late 2026. Under the new rules, a simple PDF will no longer be legally sufficient for transactions between two Spanish companies — all B2B invoices must use structured formats such as FacturaE or XML.

The change affects the country’s three million autonomos (self-employed workers) as well as larger businesses. For freelancers and sole traders who have been using informal invoicing methods, this represents a significant compliance shift that will require either updated accounting software or adoption of approved e-invoicing platforms.

The measure is part of Spain’s broader push to modernise financial reporting and combat tax fraud. Alongside the e-invoicing mandate, financial institutions including banks and payment apps like Bizum will no longer have a EUR 3,000 minimum threshold for reporting self-employed transactions, giving authorities greater visibility over income flows. Remote workers operating as autonomos in Spain should ensure their invoicing systems are compliant well ahead of the deadline.