TECH NEWS

e-Invoicing mandates and updates: Spain

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October 2026: The clock is running. Large companies have until October 6, 2027.

On October 5, 2026, Spain published Order HAC/1028/2026 in the Official State Gazette (BOE). It entered into force the next day, and with it, the countdown to mandatory B2B e-invoicing in Spain officially started.

For four years, Spain’s B2B mandate had a law behind it but no start date. The Crea y Crece law (Law 18/2022) created the obligation back in 2022. Royal Decree 238/2026 filled in the rules this March. But the deadlines could only start counting once the ministerial order for the Spanish Tax Agency’s (AEAT) public e-invoicing solution was in force. As of October 6, it is.

Here’s what that means in practice. If your Spanish entity had a volume of operations above €8 million last year, you must issue and receive structured e-invoices from October 6, 2027. Everyone else follows on October...

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