Spain mandates e-invoicing for all businesses with phased rollout through 2028
Spain's tax authority will require all businesses to issue and receive e-invoices, with large firms (over €8m turnover) starting in 12 months and smaller firms in 24 months.
Spain has published Royal Decree 238/2026, which makes e-invoicing mandatory between businesses and professionals. The tax authority will provide a free public platform. Large firms must comply within 12 months of the order taking effect; smaller firms have 24 months.
Spain’s tax authority has published Royal Decree 238/2026 to establish mandatory e-invoicing between all businesses and professionals. The decree sets technical and information requirements for Spain’s e-invoicing system and defines rules for electronic invoice exchange platforms.
Public platform and timeline
The State Tax Administration Agency will develop a free application or form. It will let all businesses and professionals issue e-invoices, track their status (including full payment), and share that data with trading partners and the government.
The public e-invoicing solution must be available at least two months before the first firms are required to use it.
The decree enters into force 20 days after publication in the Official State Gazette (31 March 2026). However, the actual requirement to use it is phased:
- 12 months after the ministerial order takes effect: businesses and professionals with turnover exceeding €8 million in the prior calendar year
- 24 months after the ministerial order takes effect: all other businesses and professionals
What it covers
The decree modifies the invoicing rules set out in Royal Decree 1619/2012. It applies to all businesses and professionals required to issue and receive e-invoices under Spanish law. Authorized representatives of businesses may also use the system.
The public platform will generate information about e-invoice status, including confirmation of full payment, and make that information available to both trading partners and the public administration.