- Spain published Royal Decree 238/2026, establishing mandatory B2B e-invoicing for entrepreneurs and professionals.
- The regulation develops Law 18/2022 and sets the technical and operational framework for e-invoicing.
- Implementation will be phased: one year after the Ministerial Order for businesses with turnover over EUR 8 million, and two years for others.
- The system requires invoice status reporting and combines private and public e-invoicing platforms for interoperability.
- The goal is to enhance digitalization, transparency, and control over late payments in commercial transactions.
Source: bdo.global
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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