Spain has officially approved mandatory B2B e-invoicing under the Crea y Crece Law, setting a clear path toward structured invoices, invoice-level traceability, and interoperable exchange platforms. With technical specifications expected before July 2026 and phased compliance deadlines to follow, organizations operating in Spain—or trading with Spanish counterparts—need to start planning now. Large businesses will have one year to comply; all other businesses will have two years. PDF and paper invoices will no longer be valid.
France is the most immediate e-invoicing deadline facing European businesses. From September 2026, all VAT-registered businesses must be able to receive structured e-invoices, with large and intermediate enterprises also required to issue e-invoices from the same date.