- Spain’s mandatory B2B e-invoicing regime is moving into force after publication of Royal Decree 238/2026 and Order HAC/1028/2026, which also set up the public e-invoicing solution run by the tax authority.
- Obligation start depends on prior-year turnover: businesses/professionals with annual revenue above €8 million must comply 12 months after the decree’s publication; those below €8 million have 24 months.
- During the 12-month gap between the two phases, PDF invoices must still be sent to preserve invoicing flows between large and smaller businesses.
- The requirement to report invoice status updates will apply 36 months after publication of the decree.
- The article says the legal framework applies to businesses and self-employed professionals in Spain, with the official order taking effect on 6 October 2026.
Source: ayming.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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