Spain’s B2B e-invoicing mandate: Key takeaways from AEAT’s SPFE webinar

The Spanish tax authority's recent regulatory and technical seminar provided the clearest picture yet of the regulatory architecture underpinning the country's electronic invoicing mandate. Following closure of both the public consultation period and the EU technical-regulation notification procedure, the draft Ministerial Order has entered its final processing stage, now comprising eleven articles, two additional provisions, and two unchanged annexes, with publication and entry into force antic…