Spain has introduced mandatory B2B e‑invoicing under Royal Decree 238/2026, effective from 31 March 2026 but operationally deferred until the public e‑invoicing platform regulation takes effect. The decree sets phased implementation: large businesses with turnover over €8 million must comply within 12 months, while all other businesses follow within 24 months. It also imposes strict invoice status reporting within four calendar days and allows four electronic formats.
Large businesses with turnover exceeding €8 million must comply within 12 months of effective application, covering the period after the decree’s operational start.
Invoice status updates must be reported within a maximum of four calendar days of the status change, excluding Saturdays, Sundays, and national public holidays.
Spain confirms four permitted formats: Cross Industry Invoice (CII), Universal Business Language (UBL), Electronic Data Interchange for Administration, Commerce and Transport (EDIFACT), and Facturae.
The decree enters into force 20 days after publication in the Official State Bulletin, but effective application is deferred until the public e‑invoicing platform regulation under Law 18/2022 takes effect.
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