Spain sets the date: Mandatory B2B e‑invoicing starts on 1 October 2027

I. Executive Summary

This briefing details the “Draft Order regulating the Public Electronic Invoicing Solution,” a critical piece of Spanish legislation aimed at implementing mandatory electronic invoicing (e-invoicing) between businesses and professionals (B2B). Developed by the Agencia Estatal de Administración Tributaria (AEAT – Spanish Tax Agency), this Order specifies the technical and functional aspects of a public e-invoicing platform, building upon prior mandates from Royal Decree 238/2026, Law 18/2022, and Law 56/2007.

The core objectives are to define the services of the public solution (emission, interconnection, payment communication, invoice retrieval), establish technical requirements for e-invoices and their “faithful copies,” and set out authentication and access procedures. A key underlying goal is to combat commercial late payments by enabling real-time monitoring of invoice payment statuses. The public solution will be free for users and will act as a universal repository for all B2B e-invoices. Implementation will be staggered, with the Order entering into force on October 1, 2026, and obligations taking effect for large businesses by October 1, 2027, and for others by October 1, 2028.

II. Background and Legislative Context

The current Draft Order stems from a series of legislative efforts to modernize commercial transactions and reduce late payments in Spain:

• Law 18/2022, of September 28 (Ley de Creación y Crecimiento de Empresas): This law introduced the obligation for B2B electronic invoicing and emphasized the need for reliable information on payment periods to combat commercial late payments (“morosidad comercial”). It modified Article 2 bis of Law 56/2007.
• Law 56/2007, of December 28 (Ley de Medidas de Impulso de la Sociedad de la Información): Amended to include the mandatory e-invoicing system and, notably, by Law 7/2024, to establish the “Disposición adicional vigesimoprimera” which mandates the AEAT to develop and manage a public electronic invoicing solution.
• Real Decreto 238/2026, of March 25: This Royal Decree develops the mandatory e-invoicing system between businesses and professionals and modifies the existing invoicing regulations (Real Decreto 1619/2012). Crucially, its “disposición final tercera” empowers the Minister of Finance to regulate the technical elements of the public e-invoicing solution through an Order Ministerial – which is the purpose of the current Draft Order.
• Real Decreto 1619/2012, of November 30: The foundational regulation for invoicing obligations, now being modified and supplemented by these new rules.

The Draft Order is presented for public hearing and information, demonstrating adherence to the principle of transparency, following a prior public consultation in March-April 2025.

III. Objectives of the Draft Order

The primary objectives of this Draft Order, as stated in the Executive Summary, are to:

1. “Definir las características de los servicios de la solución pública de facturación electrónica, tales como los servicios de emisión de facturas y de interconexión, de comunicación de pagos y de recuperación de facturas, y los procedimientos de uso de la solución pública en estos casos.” (Define the characteristics of the services of the public electronic invoicing solution, such as invoice issuance and interconnection services, payment communication, and invoice retrieval, and the procedures for using the public solution in these cases.)
2. “Definir los elementos técnicos de la copia fiel remitida a la solución pública, de las facturas electrónicas emitidas o interconectadas por la misma, incluyendo su codificación única, así como de los mensajes de comunicación de los estados de pago.” (Define the technical elements of the faithful copy sent to the public solution, of electronic invoices issued or interconnected by it, including their unique coding, as well as the messages for communicating payment statuses.)
3. “Concretar las formas de autenticación, identificación y representación para acceder a la solución pública.” (Specify the forms of authentication, identification, and representation for accessing the public solution.)

IV. The Public Electronic Invoicing Solution (Solución Pública de Facturación Electrónica)

The AEAT is tasked with the development and management of this solution. Key characteristics include:

• Universal Repository: It will serve as a “repositorio universal y obligatorio de todas las facturas electrónicas expedidas, remitidas o recibidas” (universal and obligatory repository of all electronic invoices issued, sent, or received).
• Optional Service Provider: It will “preste los servicios de facturación electrónica de aquellos empresarios o profesionales que así lo elijan” (provide electronic invoicing services for those businesses or professionals who choose it). This makes it a basic, alternative platform, especially beneficial for SMEs.
• Interconnection Hub: It facilitates interconnections between private e-invoicing platforms and ensures interoperability.
• Payment Monitoring: A crucial function is the reception of payment information for e-invoices, primarily to “monitorizar los plazos de pago de las mismas a efectos del control de la morosidad” (monitor payment periods for the purpose of controlling late payments).
• Free of Charge: Access to the public solution and its various uses will be “gratuito para los usuarios” (free for users).

V. Key Obligations for Businesses and Professionals

The legislation imposes several obligations on businesses and professionals:

• Mandatory E-invoicing: All businesses and professionals must “expedir, remitir y recibir facturas electrónicas en sus relaciones comerciales con otros empresarios y profesionales” (issue, send, and receive electronic invoices in their commercial relations with other businesses and professionals).
• Invoice Status Information: Information on invoice statuses must be provided.
• Choice of Platform: Businesses can choose to issue and receive e-invoices via private platforms, the public solution, or a combination of both.
• “Faithful Copy” Requirement: Businesses using private platforms for issuing e-invoices are obliged to “remitir simultáneamente a su emisión una copia electrónica fiel de cada factura a la citada solución pública” (simultaneously send a faithful electronic copy of each invoice to the said public solution). These copies must adhere to the UBL syntax and contain semantically equivalent information as the original.
• Payment Communication: Recipients of e-invoices must electronically communicate “el pago efectivo completo de las facturas o su rechazo” (the full effective payment of invoices or their rejection) to the public solution. Senders can voluntarily communicate collection or non-payment.

VI. Technical Specifications and Procedures

The Draft Order specifies detailed technical and functional elements:

• Invoice Content and Syntax: E-invoices (whether issued by or interconnected through the public solution) must conform to the EN16931 semantic data model under the UBL (Universal Business Language) syntax. Annex I of the Order will detail the minimum content.
• Unique Invoice Coding: Each invoice will have a unique code, generated by concatenating the issuer’s NIF, invoice number, series, and date of issue.
• Prohibition of Attachments: E-invoices and faithful copies submitted to the public solution “no podrán incorporar otros ficheros integrados o embebidos” (may not incorporate other integrated or embedded files), with the exception of electronic signatures for interconnected invoices.
  • Submission Procedures:Emission/Interconnection: Web forms will be available for individual invoice generation, and web services for interconnections and faithful copy submissions.
  • Validation: Submissions will undergo validation for syntax, semantics, and specifications. The AEAT will provide a response indicating acceptance or rejection with reasons.
  • Traceability: A secure verification code (CSV) will be provided upon successful submission. Procedures for lowering (baja) incorrect invoices and annulling erroneous payment communications are in place, maintaining traceability.
  • Technical Incidents: In cases of technical impossibility, submission deadlines can be extended by four days after the issue is resolved.
• Payment Communication: Recipients report rejection, effective full payment, or payment due dates. Senders may voluntarily report collection or non-payment. This information will follow Annex II content and UBL syntax.
• Invoice Retrieval: Private platforms are obligated to retrieve and make immediately available invoices exchanged via the public solution. Recipients can also directly or automatically access and retrieve their received invoices.
• Authentication and Identification: Access to the public solution requires electronic authentication and identification, primarily using valid electronic certificates. For web forms, the Cl@ve system is also an option. Representation by authorized third parties is permitted under existing tax regulations.

VII. Implementation Timeline

The Order dictates a staggered implementation, ensuring businesses have time to adapt:

• Entry into Force of the Order: October 1, 2026. This date triggers the start of the various compliance periods.
• Public Solution Availability: The public electronic invoicing solution must be available at least two months prior to its first effective application. Given the earliest effective date is October 1, 2027, the solution must be operational by August 1, 2027.
  • Mandatory E-invoicing (depending on turnover):Businesses/professionals with annual turnover exceeding 8 million EUR: October 1, 2027 (12 months after the Order’s entry into force).
  • Other businesses/professionals: October 1, 2028 (24 months after the Order’s entry into force).
• Private Platform Obligations: Obligations for private platforms regarding faithful copies, interconnections, and operating requirements take effect on October 1, 2027 (12 months after the Order’s entry into force).
• Transitional PDF Requirement: For large businesses (>8M EUR turnover), between October 1, 2027, and October 1, 2028, e-invoices must be accompanied by a readable PDF, unless the recipient explicitly accepts the original e-invoice format.
• Payment Status Information (for small natural persons/entities): The obligation to inform about invoice statuses for natural persons or entities under income attribution with turnover not exceeding 8 million EUR takes effect on October 1, 2029 (36 months after the Order’s entry into force).

VIII. Impact Analysis

• Budgetary Impact: The Draft Order itself has no direct budgetary impact on any administration, as the financial implications of the broader e-invoicing system were assessed during the processing of Royal Decree 238/2026.
• Other Impacts: No other significant social, environmental, equal opportunity, disability, childhood/adolescence, family, or general economic impacts are foreseen beyond those already evaluated in the context of Royal Decree 238/2026.
• Administrative Burden: The Order does not introduce additional administrative burdens beyond those already evaluated for the Royal Decree 238/2026, as it is a technical development of existing regulations.

IX. Regulatory Principles and Data Protection

The Draft Order explicitly adheres to the principles of good regulation: necessity, efficacy, proportionality, legal certainty, transparency, and efficiency. It also confirms that data processing related to the public electronic invoicing solution will comply with the General Data Protection Regulation (EU 2016/679) and Spain’s Organic Law 3/2018 on Personal Data Protection, as well as the National Security Scheme (Esquema Nacional de Seguridad).