{"id":12908,"date":"2026-11-06T11:14:44","date_gmt":"2026-11-06T10:14:44","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/factura-electronica-obligatoria-plazos-y-requisitos\/"},"modified":"2026-11-09T11:07:21","modified_gmt":"2026-11-09T10:07:21","slug":"mandatory-electronic-invoicing-deadlines-and-requirements","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/en\/publicaciones\/mandatory-electronic-invoicing-deadlines-and-requirements\/","title":{"rendered":"Mandatory electronic invoicing: what changes for businesses and the self-employed"},"content":{"rendered":"\n

Until now, invoicing another business could be summed up as generating a PDF, sending it by email and waiting for payment.\u00a0Mandatory electronic invoicing<\/strong>\u00a0changes that approach: invoices must circulate in a structured format, and their lifecycle will include information on rejection and payment.<\/p>\n\n\n\n

The decisive step has been\u00a0Order HAC\/1028\/2026 of 2 October<\/a><\/strong>, which regulates the public electronic invoicing solution. It was published in the Official State Gazette (BOE) on 5 October and entered into force on 6 October 2026.\u00a0Its entry into force does not require electronic invoicing from that day<\/strong>, but it does start the clock for the deadlines. It is therefore advisable to understand now who is affect\u2013ed, when it will become mandatory and how it differs from VERI*FACTU.<\/p>\n\n\n\n

Where does the obligation come from?<\/strong><\/h2>\n\n\n\n

The reform stems from\u00a0Law 18\/2022 on business creation and growth<\/a><\/strong>\u00a0(Ley Crea y Crece). Article 12 amended Article 2 bis of Law 56\/2007<\/a>, which now requires businesses and professionals to issue, send and receive electronic invoices in their dealings with other businesses and professionals, and to provide information on invoice statuses.<\/p>\n\n\n\n

The stated objective is not merely to digitalise. The order explains that the measure seeks to reduce late payments in commercial transactions and, to that end, obtain reliable information on actual payment times. The implementing rules are set out in\u00a0Royal Decree 238\/2026 of 25 March<\/strong><\/a>, which Order HAC\/1028\/2026 supplements in relation to the public solution.
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Who is affected?<\/strong><\/h2>\n\n\n\n

Under Article 3 of Royal Decree 238\/2026<\/strong>, businesses and professionals required to issue invoices must do so electronically when the recipient is another business or professional with a place of business, permanent establishment or, failing that, domicile or habitual residence in Spain. This is an obligation between businesses and professionals: it does not, in itself, extend to sales to consumers.<\/p>\n\n\n\n

There are exceptions to bear in mind:<\/p>\n\n\n\n