- Spain’s Ministerial Order HAC/1028/2026 on the Public Electronic Invoicing Solution (SPFE) is now in force, formally starting the timetable for the B2B e-invoicing mandate tied to that order.
- Key deadlines: public platform available by early Aug. 2027; mandatory for businesses over €8m turnover from 6 Oct. 2027; mandatory for all other businesses/professionals from 6 Oct. 2028; status reporting for individuals with turnover up to €8m starts 6 Oct. 2029.
- The Spanish model combines three obligations: structured B2B e-invoicing under EN 16931, buyer status reporting (rejected/paid), and a central repository at the tax agency for all B2B invoices.
- SPFE can be used either as the exchange hub or alongside private networks; private platforms must retrieve invoices from SPFE, while SPFE validates submitted invoices and rejects noncompliant ones before they reach the buyer.
- Under the private-network route, invoices can be exchanged directly in agreed formats, but the system still routes copies/statuses into SPFE to satisfy Spain’s repository and reporting requirements.
Source: rtcsuite.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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