Enacted E-invoicing
Spain — Royal decree 238 b2b einvoicing
This page records one dated change. For the rules in Spain as they stand today, see the Spain guide →
- Jurisdiction
- 🇪🇸 Spain
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Verified
- Corroborated against official id · high confidence
Spain published Royal Decree 238/2026 (BOE, 31 March 2026; in force 20 April 2026) implementing the mandatory B2B e-invoicing system under the Crea y Crece Law (Law 18/2022) — a mixed model of private platforms plus an AEAT public platform. Application is deferred to a forthcoming ministerial order; once it triggers (targeted 1 October 2026 to start the notice periods), large businesses comply about 12 months later and all others about 24 months later.