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Spain Opens Draft E-Invoicing Order for Public Consultation; Compliance Deadlines Set Through 2029

  • The Spanish Tax Authority (AEAT) has opened a public consultation on a draft Ministerial Order for a public e-invoicing solution, closing on 8 May 2026, with planned enforcement from 1 October 2026.
  • The Order mandates EN 16931-compliant UBL format for all invoices, unique invoice codes, and timely payment status reporting within 4 days.
  • Invoices can be exchanged via the public AEAT platform or accredited private platforms, which must send faithful copies to AEAT.
  • Access requires qualified electronic certificates or the Cl@ve system; technical integration details will be published separately.
  • Key compliance deadlines: large businesses by 1 October 2027, all others by 1 October 2028, with the public solution operational by August 2027.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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