Skip to content
BackBison.com

Data

Mandatory B2B e-invoicing in Spain: dates and what changes

As of 19 October 2026, e-invoicing between businesses becomes mandatory in Spain on 6 October 2027 for companies with a turnover above 8 million euros a year, and on 6 October 2028 for all other companies and self-employed people. The deadlines started on 6 October 2026, with Order HAC/1028/2026. Besides sending and receiving invoices in a structured format, you will have to report their status, including the date you pay them.

Updated on

The figures

What the rule requires

B2B e-invoicing (Law 18/2022, Crea y Crece, and Royal Decree 238/2026) requires you to send and receive invoices in a structured electronic format, not as a PDF, and to report their status. It applies when the customer is a business or self-employed person established in Spain.

The dates come from an order of October 2026

Royal Decree 238/2026 was published in the BOE on 31 March 2026. It says the obligation starts 12 months after the order that regulates the tax agency's public e-invoicing solution for companies above 8 million euros, and 24 months after it for the rest. That order, HAC/1028/2026, entered into force on 6 October 2026. This gives 6 October 2027 and 6 October 2028 (our calculation from the BOE).

What changes in your office

Your sales invoices will go out as structured files and your suppliers' invoices will arrive the same way. When you receive an invoice, you must report whether you accept or reject it and on what date, and when you pay it in full. The payment date is reported to the tax agency's public solution. Companies above 8 million euros will also send a readable PDF during the first year.

Why payment matters

B2B e-invoicing is in the chapter of the law against late payment. Between businesses, a payment term longer than 60 days cannot be agreed (Law 3/2004), but the average term was 80.5 days in 2025, according to CEPYME. With the payment date reported, it will be clear who pays late.

Frequently asked questions

When does e-invoicing become mandatory for my company?

If your turnover was above 8 million euros last year, on 6 October 2027. If not, on 6 October 2028. That is 12 and 24 months after Order HAC/1028/2026 entered into force (6 October 2026), under Royal Decree 238/2026.

Is it enough to send the invoice as a PDF?

No. The invoice must be in a structured electronic format, which software can read without anyone typing. Companies above 8 million euros will also send a readable PDF during the first year.

What must I report about the invoices I receive?

Whether you accept or reject each invoice and on what date, and when you pay it in full. The payment date is reported to the tax agency's public solution.

Are simplified invoices (receipts) included?

No. Royal Decree 238/2026 leaves simplified invoices out. The obligation applies when the customer is a business or self-employed person established in Spain.

What about sales to businesses in other EU countries?

From 1 July 2030, sales between businesses in different EU countries will need e-invoicing and near real-time reporting, under Directive (EU) 2025/516 (ViDA).

Sources

We collect figures published by official bodies. When a source publishes new data, we update the page. You may reuse these figures if you cite the original source and this page (CC BY 4.0 licence).

Related use cases

Finance and administrationInvoices reach your accountant on their ownSee the case Finance and administrationInvoices and payments reconciledSee the case Finance and administrationPayment follow-up every daySee the case

Your invoices received, matched and paid on time.

Supplier invoices read, matched with the order and the delivery note, and reconciled with the bank every day. Tell us how you do it today.

Tell us your case
The bison, arms crossed and smiling: leave it to him.