Spain Officially Launches Mandatory E-Invoicing
System for B2B Transactions

Spain is formally initiating its transition to mandatory electronic invoicing for business-to-business (B2B) commercial transactions. Published in the Official State Gazette (BOE) on 31 March 2026, Royal Decree 238/2026 of 25 March 2026 establishes the technical and information requirements for Spain’s mandatory electronic invoicing system between businesses and professionals, while also amending the Invoicing Obligations Regulation approved by Royal Decree 1619/2012 of 30 November 2012.

Under the decree, the Spanish Tax Administration Agency (AEAT) will develop a free application or form that, under specified conditions, will allow all business owners and professionals to issue electronic invoices, generate invoice status information — including full effective payment details — and make this information available to counterparties and public authorities through the public electronic invoicing solution. This public solution must be accessible to all obligated parties at least two months before the decree’s first effective application date.

The decree enters into force twenty days after its publication in the Official State Gazette; however, practical application will be phased in from the date the relevant ministerial order takes effect, pursuant to Final Provision Three. For businesses and professionals whose transaction volume — calculated in accordance with Article 121 of VAT Law 37/1992 — exceeded 8 million euros in the immediately preceding calendar year, the implementation period is set at 12 months. All remaining businesses and professionals are granted a 24-month transition period.