Spain's Tax Agency has published Royal Decree 238/2026 of 25 March 2026, establishing the regulatory framework for mandatory electronic invoicing between businesses and professionals, while amending the existing invoicing obligations regulation (Royal Decree 1619/2012).
The decree appears on the Spanish Tax Agency's website under VAT news for 2026 regulatory updates, indicating Spain's progression toward digitising B2B invoice exchanges. The measure modifies the current invoicing regulation framework that has governed Spanish invoicing obligations since November 2012.
The development represents Spain's implementation of mandatory electronic invoicing requirements for business-to-business transactions, bringing Spanish invoicing practices in line with broader European digital transformation initiatives in tax administration and VAT compliance systems.
