Spain has published Royal Decree 238/2026 establishing the technical and information requirements for mandatory electronic invoicing between businesses and professionals, with phased implementation beginning 12 months after a ministerial order takes effect.
The decree, published in the Official State Gazette on 31 March 2026, modifies the invoicing obligations regulation (Royal Decree 1619/2012) and creates the framework for Spain's compulsory B2B e-invoicing system. Large businesses with annual turnover exceeding 8 million euros will be required to comply first, followed by all other businesses and professionals 12 months later.
Technical Framework
The Spanish Tax Agency will develop a free application allowing all businesses and professionals to issue electronic invoices, generate information on invoice status including complete payment confirmation, and make this information available to counterparties and public administration through the public e-invoicing solution.
The public e-invoicing platform must be available at least two months before the first effective application date. The decree establishes requirements for electronic invoice exchange platforms and defines the technical specifications for the Spanish e-invoicing system.
Implementation Timeline
The decree enters into force 20 days after publication but defers practical application until after publication of a specific ministerial order. From that point, businesses with turnover above 8 million euros have 12 months to comply, while smaller businesses and professionals have 24 months.
The phased approach mirrors similar mandatory e-invoicing implementations across Europe, reflecting Spain's move toward real-time transaction reporting and enhanced VAT compliance monitoring in the digital economy.
