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Spain: Implementing regulation for mandatory e-invoicing

Provides technical and operational details and sets implementation timeline

October 6, 2026

Ministry of Finance Order HAC/1028/2026 of October 2, 2026, completes the regulatory framework for the mandatory e-invoicing system provided for in Royal Decree 238/2026 of March 25, 2026.

The order was published in the official gazette on October 5, 2026, and becomes effective on October 6, 2026.

The order provides the technical and operational details of the e-invoicing system, which is managed by the State Tax Agency (STA), and sets the implementation timeline:

  • From October 6, 2027, for entrepreneurs and professionals with turnover exceeding €8 million in the immediately preceding calendar year
  • From 6 October 6, 2028, for all other entrepreneurs and professionals subject to the regulation
  • From October 6, 2029, as regards the specific obligation to report invoice status and payment information, for individuals and entities engaging in economic activities and subject to the pass-through regime with turnover not exceeding €8 million

Read an October 2026 report prepared by the KPMG member firm in Spain

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