Mandatory electronic invoicing between businesses and self-employed: new rules and deadlines
31 Mar 2026Effective: 25 Mar 2026657 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.
Detailed analysis
PRO
Real Decreto 238/2026 develops the mandatory electronic invoicing between business owners and professionals as provided in the Ley Crea y Crece. It establishes the accepted technical formats, the requirements for invoicing computer systems, and the obligations for data retention and submission to the Agencia Tributaria…
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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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