When Does E-Invoicing Become Mandatory in Spain? Real Deadlines of RD 238/2026
Mandatory e-invoicing is coming to Spain under Royal Decree 238/2026 — but there is a critical detail that many SMEs and freelancers miss: the 12, 24 and 36-month deadlines have not started yet. Everything depends on a Ministerial Order that is still going through a public consultation process. This guide explains who is affected, when, and what you need to do.
The e-invoicing countdown has not started
Royal Decree 238/2026 (RD 238/2026), which implements Spain's "Ley Crea y Crece" (Create and Grow Act), establishes that the obligation to issue and receive electronic invoices in B2B operations (between businesses and professionals) will be rolled out in stages. The key condition: the deadlines do not begin from the date the Decree was published, but from the date the Ministry of Finance's Ministerial Order governing the public invoicing solution enters into force.
On 16 April 2026, the Ministry of Finance opened a public consultation on the draft Ministerial Order. The consultation period closes on 8 May 2026. Until that Order is approved and comes into force, no deadline is running.
Source: Position Paper No. 3/2026 by Economistas Contables EC-CGE (Consejo General de Economistas de España) and RD 238/2026.
The three real deadlines: which one applies to you?
Deadline 1 — 12 months: companies with turnover above €8 million
If your company or professional activity generates annual turnover above €8 million, you must issue and receive electronic invoices for all B2B transactions within 12 months of the Ministerial Order entering into force.
Important transitional note: during that first year of obligation, you must accompany each electronic invoice with a readable PDF — unless the recipient expressly accepts the original electronic format.
Deadline 2 — 24 months: all other companies and professionals
Most Spanish SMEs fall into this group. If your annual turnover is €8 million or below, the deadline extends to 24 months from the Ministerial Order entering into force.
This applies to both natural and legal persons carrying out a business or professional activity who have their registered address, permanent establishment or habitual residence in Spain.
Deadline 3 — 36 months: freelancers and income-attribution entities with turnover ≤ €8 million
Self-employed professionals and entities under the income-attribution regime (civil partnerships, co-ownership arrangements, etc.) with turnover at or below €8 million receive an additional 12 months on top of Deadline 2, for a total of 36 months from the Ministerial Order entering into force.
This longest deadline is specifically designed to give groups with less technological capacity more time to adapt.
Summary table: when does it apply to you?
| Who | Deadline from Ministerial Order |
|---|---|
| Annual turnover above €8 million | 12 months |
| All other companies and professionals | 24 months |
| Freelancers and income-attribution entities with turnover ≤ €8 million | 36 months |
What does RD 238/2026 actually require?
Once the deadlines kick in, the obligation includes:
- Issuing invoices in structured formats: Facturae, UBL or CII. Simple PDFs and paper invoices will no longer be valid for B2B transactions.
- Using platforms that are interoperable with each other and with the AEAT's public solution.
- Reporting invoice status (acceptance, rejection, payment) to the AEAT within a maximum of 4 calendar days.
- Keeping electronic invoices for 4 years for tax purposes and 6 years for accounting purposes (Article 30 of the Spanish Commercial Code).
The AEAT will also provide a free public platform for freelancers and small businesses without private software. This public solution must be available at least two months before the first mandatory application date.
What is the difference between B2B e-invoicing and VeriFactu?
This is a common source of confusion that is worth clarifying.
The mandatory e-invoicing regulated by RD 238/2026 concerns the exchange of invoices between businesses and professionals. Its main objectives are the digitisation of the productive sector and the reduction of late payment.
VeriFactu is a different system: it governs the reporting of invoicing records directly to the AEAT for tax control purposes. It is expected to come into force on 1 January 2027 for companies.
InvoSeal is designed for VeriFactu compliance. For B2B e-invoicing under RD 238/2026, the software and platform requirements are different and will be defined in detail by the pending Ministerial Order. You can find out more about VeriFactu in our documentation on the verifiable invoicing system.
Frequently asked questions about RD 238/2026 deadlines
Are the deadlines already running?
No. The 12, 24 and 36-month deadlines do not begin until the Ministry of Finance's Ministerial Order enters into force. As of today, that Order is in a public consultation process that closes on 8 May 2026.
Does RD 238/2026 affect me if I only invoice private individuals?
No. The e-invoicing obligation under RD 238/2026 applies exclusively to B2B transactions — meaning the recipient of the invoice must also be a business owner or professional with a registered address, permanent establishment or habitual residence in Spain. Invoices to private consumers are not covered.
What about simplified invoices (receipts)?
Transactions documented through simplified invoices (the Spanish equivalent of till receipts) are exempt from the obligation, with the exception of so-called qualified simplified invoices.
Do I need to change my software right now?
It is not yet mandatory, but it is strongly advisable to start evaluating your options now. The Ministerial Order will define the exact technical requirements, and once published, the timelines are tight. Companies in the first tier will have only 12 months to adapt from that point.
Will the AEAT public platform be free?
Yes. RD 238/2026 establishes a free public solution managed by the AEAT, specifically designed for freelancers and small businesses. It must be available at least two months before the first mandatory application date.
Bottom line: prepare before the clock starts
The deadlines are clear, but the starting point remains uncertain as everything depends on when the Ministerial Order is approved. What is certain is that once it is published, time will be short — 12 months is very little to adapt systems, train teams and test platforms.
The preparation window is now. Review your invoicing systems, identify which tier you fall into, and if you have questions about how RD 238/2026 or VeriFactu affect your activity, consult your advisor or refer to the official decree documentation and EC-CGE Position Paper No. 3/2026.