Mandatory electronic billing between companies and professionals

AEHTMA INFORMS | LAST MINUTE

Order HAC/1028/2026 has been published in the BOE, which regulates the public electronic billing solution. Its entry into force begins the calculation of the deadlines to apply this obligation.

WHEN WILL IT BE MANDATORY?

• October 6, 2027: for entrepreneurs and professionals whose volume of operations has exceeded 8 million euros in the previous calendar year.
• October 6, 2028: for the rest of businessmen and professionals.

WHICH BILLS DOES IT AFFECT?

In general, those issued between businessmen and professionals when the recipient is established in Spain: the so-called B2B operations.

HOW WILL IT WORK?

You can use private platforms or the public AEAT solution. If you issue through a private platform, you must simultaneously send a faithful electronic copy of each invoice to the AEAT.

Invoices must have a structured electronic format accepted by regulations. Certain statuses must also be reported, such as acceptance or rejection and full effective payment.

Certain exceptions are contemplated, including some operations documented by simplified invoice.

Consult with your tax advisor how this obligation affects your business and prepare its implementation in advance.

???? Check the publication in the BOE:
https://www.boe.es/boe/dias/2026/10/05/pdfs/BOE-A-2026-20587.pdf