Royal Decree 238/2026, published in Spain’s BOE, makes electronic invoicing mandatory for B2B transactions and updates invoicing regulations. The State Tax Agency will provide a free tool for issuing, tracking and sharing invoices, with phased implementation based on business size.
The Spanish Tax Agency has published Royal Decree 238/2026 on 25 March 2026, in the Official State Gazette (BOE) on 31 March. The decree introduces mandatory electronic invoicing requirements for B2B transactions between businesses and professionals and updates the Regulation on invoicing obligations established by Royal Decree 1619/2012 of 30 November.
Royal Decree 238/2026 sets out the technical and information requirements for Spain’s mandatory electronic invoicing system and specifies rules for electronic invoice exchange platforms.
To support compliance, the State Tax Administration Agency will provide a free application or form enabling businesses, professionals, and, where applicable, their authorized representatives to issue electronic invoices, track their status including full payment, and share this information with counterparties and the Public Administration via the public electronic invoicing solution.
The public electronic invoicing solution must be accessible at least two months before the decree’s first effective application, as established in Final Provision Four. The decree comes into force twenty days after its BOE publication. Its practical application will be phased:
- Twelve months after the ministerial order for businesses and professionals with annual operations exceeding EUR 8 million, calculated under Article 121 of Law 37/1992 on VAT.
- Twenty-four months after the ministerial order for all other businesses and professionals.
This announcement was made on 31 March 2026.
