Spain publishes the regulation behind mandatory B2B e-invoicing
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
- Announced
- 31 March 2026
- Authority
- Boletín Oficial del Estado (BOE)
- Verified
- Corroborated against official id · high confidence
Every business in scope of the Crea y Crece Law. The model is mixed: certified private platforms alongside a public platform run by the AEAT, so the choice of route is yours but certification is not optional.
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.
What changed in detail
Spain has published Royal Decree 238/2026 (BOE, 31 March 2026; in force 20 April 2026), the regulation that implements mandatory B2B e-invoicing under the Crea y Crece Law. It sets a mixed model: certified private platforms plus a public platform run by the AEAT.
What it means
The decree is the framework; the clock starts with a forthcoming ministerial order (targeted 1 October 2026). On the current trajectory, large businesses comply ~12 months after that trigger and all others ~24 months after — i.e. roughly October 2027 and October 2028. Verify a Spanish NIF with the Spain validator.
Proof
en Inicio BOE Documento BOE-A-2026-7295 anterior siguiente Documento BOE-A-2026-7295 Real Decreto 238/2026, de 25 de marzo, por el que se desarrolla el sistema de facturación electrónica obligatoria entre empresarios y profesionales y por el que se modifica el Reglamento por el que se regulan las obligaciones de facturación, aprobado por el Real Decreto 1619/2012, de 30 de noviembre.
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