Published: April 2026
Spain has taken a major step toward mandatory B2B e-invoicing with the approval of a Royal Decree under Law 18/2022 Crea y Crece. Adopted by the Council of Ministers of Spain on March 24, 2026, the decree formally activates the framework for electronic invoicing between businesses and professionals, including sole traders.
The regulation defines e-invoices as structured, machine-readable formats, effectively excluding PDFs, spreadsheets, and paper invoices. It also introduces a mandatory invoice status reporting system, requiring businesses to track issuance, acceptance or rejection, and payment status. This measure is closely linked to Spain’s broader objective of reducing late payments in commercial transactions.
However, the obligation will not apply immediately. Its enforcement depends on a forthcoming Ministerial Order, expected before July 1, 2026, to be issued by the Ministry of Finance. This order will establish technical specifications, interoperability rules, and governance of the public e-invoicing platform.
Once published, implementation will follow a phased timeline: companies with turnover above €8 million must comply within one year, while smaller businesses and professionals will have two years. The decree also confirms that private platforms remain allowed, provided they interoperate with the public system managed by Agencia Estatal de Administración Tributaria.
(find other details here Spain e-Invoicing)
