Electronic Invoicing and Digital Reporting: The State of Play in Spain in 2026

E-invoicing and digital reporting are a worldwide trend. In this article, the author depicts the current state of play in Spain of legislation introducing mandatory e-invoicing and digital reporting of invoice content. The author explains the three pieces of legislation in Spain dealing with these digital trends, which have different levels of maturity. He concludes the analysis by offering self-produced conclusions and recommendations about the opportunities and challenges for Spain of the adoption of these three initiatives, highlighting the need to prevent overlapping of obligations and double reporting and the requirement for alignment with the ViDA package by July 2030.