New rules on electronic invoicing in Spain

On March 31, 2026, Royal Decree 238 / 2026 was published in the BOE, which develops the obligation of electronic billing B2B provided for in the "Crea and Grow" Act.

What do you have to know?

1. In essence, the model already anticipated by 2025 is maintained.
2. A key development is introduced: it will be mandatory to report not only the actual payment but also the date of the payment.
3. The obligation does not come into force directly with the Royal Decree, but with a future Ministerial Order that will define the technical aspects of the system (provided for before 1 July 2026).

From that moment on:

• Companies with billing > 8M€ → 1 year after the Ministerial Order.
• Business rest → 2 years after the Ministerial Order.

In practical terms: this would place the entry into force expected in:

• 2027 for large companies.
• 2028 for the rest.

Expert advice: the new Real changes the format of your invoices and transforms the administrative management of your company.

Take these three points into consideration.

• Review of customer and supplier data.
• Adjustments in billing systems.
• New reporting obligations (acceptance, rejection, maturity and payment).