Summary
- Mandatory B2B e‑invoicing approved: On 24 March 2026, Spain’s Council of Ministers adopted a Royal Decree mandating electronic invoicing for all B2B transactions between companies and professionals. [elpais.com], [forbes.es]
- Phased implementation by turnover: Companies with > €8 million turnover must comply within 12 months; all others within 24 months, counted from the publication of a forthcoming Ministerial Order expected before 1 July 2026. [elpais.com], [lavanguardia.com]
- Public or private platforms, with invoice “status” reporting: Businesses may use interconnected private platforms or a free public solution operated by the AEAT, and must report invoice statuses (issuance, acceptance, payment). [elpais.com], [forbes.es]
On 24 March 2026, the Spanish Government formally approved the long‑awaited Royal Decree implementing mandatory electronic invoicing for B2B transactions, marking a decisive step in Spain’s invoicing and payments reform under the “Crea y Crece” Law (Law 18/2022). The measure was adopted by the Council of Ministers and announced by the Ministry of Economy, with the stated objectives of reducing late payments, improving cash‑flow predictability, and accelerating digitalisation—particularly for SMEs. [elpais.com], [lavanguardia.com]
Scope and obligations
The Royal Decree requires that all invoices exchanged between companies and professionals be issued in a structured electronic format, explicitly moving beyond PDFs, Excel files, or paper. In addition to issuing and receiving e‑invoices, parties must electronically report key invoice statuses, including acceptance and the effective payment date, enabling full traceability of the invoicing lifecycle. This functionality is designed to allow both businesses and the tax authorities to monitor compliance with statutory payment terms. [elpais.com], [forbes.es]
Technology model
Spain has opted for a hybrid model. Companies may exchange invoices through private e‑invoicing platforms, provided these platforms are interoperable, ensuring that no business is forced onto a customer’s specific provider. Alternatively, businesses—especially smaller ones and self‑employed professionals—may use a public, free e‑invoicing solution developed and operated by the Spanish Tax Agency (AEAT). The structured nature of the invoices allows automatic integration into accounting systems and reduces manual data entry. [elpais.com], [forbes.es]
Timeline
There is no single fixed calendar date yet.
The effective implementation dates are conditional, as the phase‑in periods start from the publication of a forthcoming Ministerial Order, not from the Royal Decree adopted on 24 March 2026.
Confirmed implementation timeline
- Large companies (turnover > €8 million):
➜ 12 months after publication of the Ministerial Order - All other companies and professionals:
➜ 24 months after publication of the Ministerial Order
The Government has indicated that the Ministerial Order is expected to be published before 1 July 2026. [elpais.com], [forbes.es], [lavanguardia.com]
Indicative dates (if the Order is published by 1 July 2026)
- Large companies: around 1 July 2027
- SMEs and other professionals: around 1 July 2028
These dates are indicative only and will need to be confirmed once the Ministerial Order is formally published in the BOE. The Royal Decree itself explicitly links enforceability to that Order. [elpais.com], [lavanguardia.com]
Relation to Veri*Factu
The Government stressed that this B2B e‑invoicing Royal Decree is separate from the Veri*Factu rules on certified invoicing software and anti‑fraud controls. While both initiatives progress in parallel, Veri*Factu focuses on billing software integrity and traceability, whereas the newly approved Royal Decree governs the electronic exchange of invoices between businesses. [forbes.es], [lavanguardia.com]
Official and media links
- El País – Government approves mandatory B2B e‑invoicing (24 March 2026):
Read article - Forbes España – Royal Decree on B2B e‑invoicing approved:
Read article - La Vanguardia – Council of Ministers approves mandatory electronic invoicing:
Read article - Ministry of Economy: The Government promotes electronic invoicing in payments for companies and professionals to reduce the administrative burden and reduce late payments
- Mandatory B2B E-Invoicing for Business Efficiency: Spain has approved a Royal Decree mandating B2B electronic invoicing to digitalize the business sector, reduce late payments (currently around 80 days), and improve financial control for companies, especially SMEs, by offering greater invoice traceability.
- Implementation and Savings: The new system, featuring machine-readable structured files and status reporting for invoices, offers both private interconnected platforms and a free public platform by the Tax Agency. It is projected to generate significant savings, with an estimated €8 billion annually once fully adopted, comparable to Italy’s e-invoicing system.
- Staggered Rollout and Broader Impact: Implementation will be staggered based on company turnover, starting one year after the public platform’s regulation (expected by July 2026) for large companies and two years for others. This initiative, distinct from the anti-fraud “Verifactu” decree, aligns with EU digitalization strategies and aims to modernize Spain’s economy, particularly benefiting SMEs.
Briefing document & Podcast: Spain – E-Invoicing and E-Reporting – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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