Taxpayers classified as "Large Local and Medium-Sized" (Sp. Grandes Locales y Medianos), who were initially required to implement the mandate by May 15, 2025, will now have an additional six months, with the deadline being extended to November 15, 2025.
This extension applies only to taxpayers who are already in the process of implementing the e-invoicing system.
The Notice 12-25 is available here (in Spanish).