E-invoicing mandate in Spain: timeline under RD 238/2026
Spain has adopted the B2B e-invoicing mandate, but it only starts after a ministerial order. Under the draft order, large businesses start in October 2027 and all others in October 2028.
| Legal basis | Law 18/2022 (“Crea y Crece”) and Real Decreto 238/2026 of Mar 25, 2026 |
|---|---|
| Start, revenue above €8 million | 12 months after the ministerial order enters into force |
| Start, all other businesses and the self-employed | 24 months after the ministerial order enters into force |
| Ministerial order | The draft of Apr 16, 2026 provides for entry into force on Oct 1, 2026 |
| Formats | UBL, CII, EDIFACT or Facturae, each according to EN 16931 |
As of September 2026.
Until the final order is published, the dates are provisional. In addition, invoice recipients must report the status of an invoice, such as acceptance, rejection and payment.
What invowerk does here
invowerk checks UBL and CII invoices against the rules of EN 16931. invowerk does not check the Facturae and EDIFACT formats.