When is B2B e-invoicing mandatory in Spain?

The line repeated most often this year — "e-invoicing is already mandatory in Spain in 2026" — is false. Today no Spanish company is required to issue electronic invoices to other companies. What has changed is that the countdown has started: the ministerial order that triggers it was published in the Official State Gazette on 5 October 2026.

So there are now firm dates, and the regulation behind them is in force. It sets out in detail a system that will change how any invoicing business operates. And the part that will take the most work isn't issuing the invoice: it's having to report, within four days excluding weekends and national holidays, the date you paid each invoice you receive.

That last part barely appears in the articles currently ranking. Here it is with the article of the regulation next to it.

The dates: October 2027 and October 2028

Royal Decree 238/2026, of 25 March was published in Spain's Official State Gazette on 31 March 2026 and entered into force twenty days later, on 20 April. But entering into force and being enforceable are not the same thing.

Its effective application is deferred, and counts from the entry into force of a ministerial order regulating the public e-invoicing solution. For months that order was only a draft. It is now Order HAC/1028/2026, of 2 October, published on 5 October and in force from the following day, 6 October 2026. That fixes the calendar:

Who	Deadline from the order	Obliged from
Turnover above €8 million in the previous calendar year	12 months	6 October 2027
All other businesses and professionals	24 months	6 October 2028

"Turnover" here means volumen de operaciones calculated under article 121 of Spain's VAT Act (Ley 37/1992) — not accounting revenue, and not headcount.

One detail: the draft order said 1 October, and many pages still quote that date. The correct one is the 6th, because the final order enters into force the day after publication.

This is not Verifactu

They are two different rules that get mixed up constantly, and confusing them leads to buying the wrong software.

	Verifactu	B2B e-invoicing
What it governs	How your software must behave when issuing invoices (chained records, tamper resistance)	What format the invoice takes and what channel it travels through
Who it affects	Anyone issuing invoices from a computer system	Anyone invoicing another business or professional established in Spain
Rule	Billing software regulation	RD 238/2026 and Law 18/2022

You can be subject to both, and most SMEs will be. If the first is what concerns you now, we cover it separately in our Verifactu guide for online stores.

A warning, because the two are getting mixed up again: on 5 October the Ministry of Finance announced it wants to delay Verifactu to October 2028, to line it up with this obligation. That is an announcement. As of 16 October no rule changing it has been published in the Gazette, so the 2027 dates still apply.

Who it applies to, and what falls outside

Article 3 sets the boundary: the obligation falls on those already required to issue invoices under Spain's invoicing regulation (RD 1619/2012), when the recipient is a business or professional whose seat of economic activity, permanent establishment, domicile or habitual residence is in Spain, and the transaction is directed at that seat or establishment.

In plain terms: invoicing a business customer in Spain, it applies. Invoicing a consumer, it doesn't. Invoicing a German company with no Spanish establishment, it doesn't.

The main exception sits in article 4.1: transactions documented through simplified invoices — the old till receipt — are excluded, unless they are qualified simplified invoices. Article 4.2 also lets the Ministry of Economy exclude specific sectors by ministerial order, as a rule temporarily.

Four formats, and PDF is not one of them

Article 7 requires the invoice to be a structured electronic message conforming to the EN16931 semantic data model of the European Committee for Standardization, in one of four syntaxes:

CII
UBL, with the adaptations needed for business-to-business invoicing
EDIFACT invoice message
Facturae message

This is worth dwelling on, because it's the most expensive misunderstanding. A PDF — however electronically signed, however emailed — is not an electronic invoice for the purposes of this rule. If your billing software "exports to PDF" and that's where its capability ends, it does not comply.

There's a transitional exception that runs the other way and surprises people: the second transitional provision requires companies above €8 million to accompany their electronic invoices with a legible PDF for the twelve months after the rule starts applying to them, so their customers can actually read them. That PDF is not sent to the public solution.

The part that really changes your operations: invoice statuses

Here's the real work, and the part almost no article develops.

Article 10 obliges the recipients of invoices — that is, you when you buy — to inform the issuer of two statuses:

Commercial acceptance or rejection of the invoice, and the date it occurs.
Full effective payment of the invoice, and its effective payment date.

Optionally you may report partial acceptance or rejection, partial payment with its amount, and assignment of the invoice to a third party for collection, identifying the assignee. Reporting these does not alter the calculation of the payment period.

And the deadline, which is the part that stings: the information must be sent within a maximum of four calendar days, excluding Saturdays, Sundays and national public holidays, from the date the reported status occurs.

Think about what that means in an ordinary company. Every time you pay an invoice, someone has four days — weekends and national holidays excluded, but not regional or local ones — for the system to communicate that payment date. Not when you reconcile the bank at month end. Not when the accountant sees it next quarter. Four days.

If you are self-employed, or a comunidad de bienes or other entity taxed under income attribution, there is some relief. The third transitional provision of the decree gives you twelve more months for this part if your turnover was not above €8 million: reporting statuses stays voluntary until 6 October 2029. Issuing in electronic format still applies to you from October 2028. Companies don't get this extension.

And it isn't decorative. The tax agency will give the Ministry of Economy, Trade and Enterprise and the Ministry of Industry and Tourism access to the payment-period information, and each invoice's payment period is determined under article 4 of Law 3/2004 on combating late payment in commercial transactions. Plainly: the system exists, among other reasons, to measure whether you pay your suppliers late, with names and dates attached.

The practical friction is almost never technical. It's that the person who receives the invoice and the person who knows what day the money left are usually different people. That handover is what will break.

Private platform, public solution, or both

The Spanish system consists of the private invoice exchange platforms that meet the regulation's requirements, plus the public e-invoicing solution run by the tax agency, which also acts as a repository. You can use one, the other, or a combination.

Four practical rules worth knowing:

If you do nothing, you're on the public solution. Article 6.1 says that where you have not expressly agreed with your suppliers to receive invoices through a private platform, you are deemed to have opted for the public solution, with no declaration required. It's a legitimate choice; what you don't want is to discover it rather than decide it.
If you issue outside the public solution, you still send it a copy. Article 6.2 requires platforms and systems that don't use the public solution to send it, simultaneously with issuance, a faithful electronic copy of every invoice in UBL syntax. So even with a private provider, the tax agency receives a copy of everything.
You must publish your entry point. Anyone receiving invoices via a private platform must make their entry point public in all communications with other businesses and, if they have one, on their website. If you don't publish it, your entry point is the public solution.
The public solution is free. The tax agency will build a free application or form on its electronic office for issuing, reporting statuses and consulting. The order requires it to be available at least two months before the obligation applies, so before August 2027 for the first group.

For a small business issuing few invoices, the free public solution will be enough. For anyone invoicing at volume or already running an ERP, the conversation is about integration, not about buying software.

What to do now, without spending money yet

Locate yourself on the calendar. Check your previous calendar year's volumen de operaciones under article 121 of the VAT Act. Above €8 million, your date is 6 October 2027; below, 6 October 2028. It's the only variable that decides your date.
Ask your software vendor two questions in writing. First: which of the four syntaxes will it issue? Second: how will it report invoice statuses within the four-working-day window? If the answer to the second is vague, that's where your risk is.
Decide your entry point instead of inheriting one by default.
Find out who knows the payment date. If that information lives in one person's head, or in a statement reviewed every three weeks, the problem isn't the software.

If you're in the group above €8 million, you have less than a year and should start testing with your vendor this winter. If you're in the other group, you don't need to buy anything yet. You need to know whether your current system can get there.

Where we fit

Dynasty DX are not tax advisers and we won't tell you how to file. What we do is the technical part: connecting the system you already use to one that can issue and receive in a structured format, and building the flow that reports statuses without depending on someone remembering.

If you'd like a review of how your invoicing circuit is put together, tell us about it. You can also see how we approach web applications and integrations.

The concrete step for this week

Open your last VAT return and check the previous year's volumen de operaciones. That single number tells you whether your date is October 2027 or October 2028.

Then send your invoicing provider one email with the two questions from step 2. The answer you get now, with time still on your side, is far cheaper than the one you'll get with the date on top of you.

This article is informational and does not replace tax or legal advice. It was published on 4 August 2026 and updated on 14 October 2026, after Order HAC/1028/2026 was published. The dates, deadlines and articles cited were verified that day against the BOE and the tax agency's electronic office; reconfirm before acting.

Sources

BOE — Royal Decree 238/2026, of 25 March, developing the mandatory e-invoicing system between businesses and professionals (BOE no. 79, 31 March 2026)
Spanish Tax Agency — Mandatory electronic invoicing, electronic office notice
BOE — Order HAC/1028/2026, of 2 October, regulating the public e-invoicing solution (BOE no. 247, 5 October 2026)
Spanish Tax Agency — Public e-invoicing solution (SPFE), electronic office notice of 7 October 2026
BOE — Law 3/2004, of 29 December, on combating late payment in commercial transactions
BOE — Royal Decree 1619/2012, the Spanish invoicing obligations regulation