Spain Targets October 2026 for B2B E-Invoicing Technical Rules

Spain is preparing the Ministerial Order that will set the technical rules for the Public Electronic Invoicing Solution (SPFE), with an intended entry into force of 1 October 2026. The Order builds on Royal Decree 238/2026, which established the framework for mandatory B2B e-invoicing.

Under the current timeline, B2B e-invoicing becomes mandatory on 1 October 2027 for businesses with annual turnover above EUR 8 million, and on 1 October 2028 for all other businesses and professionals. The final Order has not yet been published in the Official State Gazette (BOE).

Source: Spanish Tax Agency (AEAT)