- Order HAC/1028/2026 regulates Spain’s public solution for electronic invoicing under the mandatory B2B/B2P e-invoicing system.
- The order entered into force on October 6, 2026, triggering the timelines in Law 18/2022 and Royal Decree 238/2026.
- From October 6, 2027, taxpayers with annual turnover above €8 million must issue, send, and receive electronic invoices, and report invoice/payment status.
- From October 6, 2028, other businesses and professionals must issue, send, and receive electronic invoices; legal entities with turnover of €8 million or less must also report invoice/payment status.
- From October 6, 2029, individuals and entities under income-attribution regimes must report invoice/payment status.
Source: sede.agenciatributaria.gob.es
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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