Spain e-Invoicing News and Updates
Every Spain e-invoicing change recorded here: 8 updates, newest first, each cited to its official source. Last change logged 5 October 2026.
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October 2026
Spain
Timeline Update
B2B
Order HAC/1028/2026 starts the B2B e-invoicing clock
The Ministry of Finance published Order HAC/1028/2026 in the BOE on 5 October 2026. It regulates the AEAT public e-invoicing solution and takes effect on 6 October 2026, which fixes the Royal Decree 238/2026 dates: 6 October 2027 for businesses above EUR 8 million volume of operations and 6 October 2028 for all others.
July 2026
Spain
Timeline Update
B2B
AEAT announces a September update session on the SPFE
AEAT scheduled an update session on the public e-invoicing solution for 10 September 2026, with an agenda covering changes to the draft Ministerial Order and its annexes plus technical detail on the SPFE services. The Order regulating the platform had still not been published in the BOE when the session was announced, so the reference calendar of 1 October 2027 for turnover above EUR 8 million and 1 October 2028 for the rest continues to depend on that publication.
Spain
Technical Update
B2B
AEAT publishes the SPFE seminar questions and answers
AEAT posted the questions and answers from its 19 May 2026 developer seminar on the public e-invoicing solution. The answers confirm that the SPFE will accept only UBL 2.5 invoices aligned to the European semantic standard, so an invoice filed to FACe in Facturae still needs a faithful copy in UBL, and that simplified invoices fall outside Royal Decree 238/2026 unless they are qualified simplified invoices carrying the recipient's details. AEAT also expects the integration test environment to be available for 1 October 2026, with the technical specifications published progressively on its electronic office before the services go live. The workbook was refreshed on 15 July 2026.
June 2026
Spain
Technical Update
B2B
AEAT publishes first technical architecture for the SPFE
AEAT published two documents from its 19 May 2026 developer seminar giving the first complete functional and technical picture of Spain's public B2B e-invoicing platform (SPFE). The SPFE will work exclusively with UBL syntax aligned to EN 16931:2026 (UBL 2.5). Senders must embed two-layer validation (XSD schemas plus Schematron business rules) before submission; no production validation service will be offered. Connectivity is via synchronous web services with electronic certificate authentication, and retrieving invoices or statuses requires a power of attorney (apoderamiento) registered with AEAT. Invoices issued outside the SPFE require a faithful copy (copia fiel) deposited simultaneously with issuance, flagged via the CopyIndicator field. The reference calendar confirms the Ministerial Order entering into force on 1 October 2026, e-invoicing from 1 October 2027 for companies with turnover above EUR 8 million and from 1 October 2028 for all others, with payment-status reporting for the smallest businesses by 1 October 2029. The AEAT integration test environment opens once the Order is published in the BOE.
April 2026
Spain
Timeline Update
B2B
Draft Ministerial Order opens public consultation
The Ministry of Finance published a draft Ministerial Order regulating the AEAT public e-invoicing platform under Law 18/2022 (Crea y Crece). Public consultation runs until May 8, 2026; the draft anticipates implementation commencing October 1, 2026. The Order will set operational and technical rules for issuance/receipt, data transmission from private platforms, mandatory status communication (acceptance, rejection, effective payment), interoperability, identification/authentication, and EU-aligned structured formats.
March 2026
Spain
Timeline Update
B2B
Royal Decree 238/2026 Published in BOE
Royal Decree 238/2026 implementing Law 18/2022 (Crea y Crece) for mandatory B2B e-invoicing officially published in the Boletín Oficial del Estado (BOE) on March 31, 2026. Enters into force 20 days after publication (April 20, 2026). AEAT public platform must be available at least 2 months before the first compliance deadline.
Spain
New Mandate
B2B
Spain Approves Royal Decree for Mandatory B2B E-Invoicing
Council of Ministers approves Royal Decree implementing Law 18/2022 (Crea y Crece) for mandatory B2B e-invoicing. Companies with turnover above EUR 8 million must comply within 1 year of Treasury ministerial order (expected before July 1, 2026); all others within 2 years. Free public AEAT platform plus interoperable private platforms. Structured formats required (PDF/Excel not valid). Verifactu postponed to 2027 (separate regulation).
December 2025
Spain
Timeline Update
B2B
Veri*factu deadlines deferred to 2027
Royal Decree-Law 15/2025, published on 3 December 2025, gave corporate income tax filers until 1 January 2027 and all other taxpayers until 1 July 2027 to adapt their invoicing software to the invoicing systems regulation behind Veri*factu. Royal Decree-Law 16/2025 then opened an extraordinary window from 26 December 2025 to 31 January 2026 to waive SII and leave the monthly refund register REDEME, and that window lapsed when Congress repealed the decree, published in the BOE on 28 January 2026.
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United Arab Emirates
Brazil
France
Côte d'Ivoire
Germany
Slovakia
China
Denmark
Malaysia
Poland
Romania
Argentina
Chile
Greece
Sri Lanka
Malawi
Oman
Vietnam
Belgium
Burundi
Republic of the Congo
Croatia
Indonesia
North Macedonia
Mauritius
Costa Rica
Dominican Republic
United Kingdom
Ireland
Italy
Kazakhstan
Luxembourg
Moldova
Niger
Portugal
Russia
Tajikistan
Turkey
Bolivia
Estonia
Fiji
Hungary
India
Iran
Laos
Liberia
Netherlands
New Zealand
Philippines
Puerto Rico
Serbia
Singapore
Sierra Leone
Vanuatu