Electronic invoicing becomes mandatory in France and Spain

Electronic invoicing, a structured and sealed digital invoice, is becoming mandatory for B2B companies in France and Spain. In France, implementation is phased in: 2026 for large companies and mid-sized companies, and 2027 for small businesses. E-reporting is also mandatory for B2C transactions.

In Spain, the requirement applies from 2024 for companies with a turnover exceeding €8 million and in 2025 for others. A "Digital Kit" program subsidizes the transition.

Differences between the two countries:

  • Adoption timeline
  • Business support

Similarities :

  • Objectif de lutte contre la fraude à la TVA
  • Administrative simplification

Find our presentation on electronic invoicing, standards, and implications in France and Spain.

Presentation