- Spain issued Ministry of Finance Order HAC/1028/2026, which completes the rules for the mandatory e-invoicing system established by Royal Decree 238/2026.
- The order sets the technical and operational framework for the e-invoicing system, which will be administered by the State Tax Agency.
- Mandatory use starts on October 6, 2027, for entrepreneurs and professionals with prior-year turnover above €8 million.
- Mandatory use starts on October 6, 2028, for all other entrepreneurs and professionals subject to the regime.
- The separate obligation to report invoice status and payment information applies from October 6, 2029, for pass-through-regime taxpayers with turnover not exceeding €8 million.
Source: kpmg.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.
Latest Posts in "Spain"
- Spain Plans to Postpone VERI*FACTU Software Deadline to October 2028 and Align It with B2B E-Invoicing
- AEAT launches dedicated portal for mandatory B2B e-invoicing and the Public Electronic Invoicing Solution
- Spain Imposes VAT on Tourist Rentals and Offers €50,000 Home Loans
- Spain’s Dual Invoice Fiscalization: VeriFactu and TicketBAI in 2027
- Spain Publishes Final Technical Rules and Confirms Timeline for Mandatory B2B E-Invoicing
