Spain details mandatory B2B e-invoicing rules under new order

• Spain issued Order No. HAC/1028/2026, detailing mandatory B2B e-invoicing under Royal Decree No. 238/2026.
• E-invoices must be issued in UBL format and include all required data; the rules also cover invoice status reporting, information exchange, unique invoice identification, and access to invoice retrieval procedures.
• A public e-invoicing platform will provide free services and serve as a mandatory invoice repository.
• Businesses using private e-invoicing providers must send a copy of each e-invoice to the public repository when issued.
• The order also sets personal data protection rules for the public platform and took effect Oct. 6, with the public platform to be available at least two months before the rules apply.

Source: globalvatcompliance.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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