
Spain Targets October 2026 for B2B E-Invoicing
Technical Rules
Related reading: SAP E-Invoice’s update on Spain B2B e-invoicing.
Spain is preparing the Ministerial Order that will set the technical rules for the Public Electronic Invoicing Solution (SPFE), with a proposed entry into force of 1 October 2026. The Order builds on Royal Decree 238/2026, which established the framework for mandatory B2B e-invoicing.
If the proposed 1 October 2026 entry-into-force date is retained in the final Order, the expected implementation dates would be 1 October 2027 for businesses with annual turnover above EUR 8 million, and 1 October 2028 for other businesses and professionals within scope. These dates remain subject to the final Ministerial Order and its publication in the Official State Gazette (BOE).
Source: Spanish Ministry of Finance – Draft Ministerial Order documentation
Spain Targets October 2026 for B2B E-Invoicing Technical Rules
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