Tax & Revenue BOE Importance: 9/10

Mandatory electronic invoicing between businesses and self-employed: new rules and deadlines

31 Mar 2026 Effective: 25 Mar 2026 27 views
Who is affected:
All business owners and professionals carrying out B2B transactions in Spain

Summary

The mandatory electronic invoicing system between business owners and professionals in Spain is established. All companies and self-employed individuals must issue and receive invoices in digital format.

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Full official title

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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Affected sectors

Hospitality & Tourism Self-employed SMEs Retail & Trade Construction Technology Healthcare Agriculture Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations corporate.normativas.category_name.sector_publico corporate.normativas.category_name.educacion corporate.normativas.category_name.energia corporate.normativas.category_name.agricultura_pesca corporate.normativas.category_name.inmobiliario

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