Spain Targets October 2026 for B2B E-Invoicing Technical Rules
Spain is moving closer to a mandatory B2B e-invoicing regime, with its tax authority, AEAT, targeting October 1, 2026, as the date on which the Ministerial Order governing the technical rules of the Public Electronic Invoicing Solution (Solución Pública de Facturación Electrónica – SPFE) is intended to enter into force. AEAT shared new details on the SPFE during a webinar held on September 10, 2026, building on an updated draft of the Ministerial Order and ahead of its final publication.
Target Date and Remaining Steps
Royal Decree 238/2026 has already set out the core principles of the future B2B e-invoicing framework, and a draft Ministerial Order, together with initial technical guidance on the SPFE, has since been released. The September 10 session built on this groundwork, providing further clarification on the system ahead of the Order’s formal adoption.
According to AEAT’s 2026 planning, the Ministerial Order establishing the SPFE’s technical rules is intended to take effect on October 1, 2026. This date is not yet definitive, as the Order has still to be published, and AEAT continues its technical work on the framework.
Implementation Timeline
Should the Ministerial Order take effect as planned on October 1, 2026, the mandatory B2B e-invoicing obligation would apply on a staggered basis:
- October 1, 2027 – for businesses with an annual turnover above EUR 8 million.
- October 1, 2028 – for all remaining businesses and professionals.
These dates remain contingent on the final publication and entry into force of the Ministerial Order, and the Order’s adoption will formally start the countdown toward mandatory compliance for both groups of taxpayers.
Next Steps
Companies that may fall within the scope of the mandate, particularly those exceeding the EUR 8 million turnover threshold, should continue reviewing their invoicing processes, systems, and integration requirements. Doing so will help ensure they are ready to implement the final technical specifications once the Ministerial Order is formally adopted.
There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.
