Spain is preparing to roll out mandatory electronic invoicing across business-to-business (B2B) transactions, as part of a broader European shift towards greater transparency, traceability and control over commercial activity.
This shift is set out in Royal Decree 238/2026, which defines how invoices must be issued, transmitted and monitored, introducing new technical requirements and reporting obligations that will directly affect how companies manage their billing processes.
For a closer look at the requirements, readers are invited to explore the full article by Xavier Vilalta, Head of the Tax Department at ETL GLOBAL Member ILIA, which explains what the new regulation means in practice, including who is affected, how the system will operate and the role of the Spanish Tax Agency.
As regards the applicability of the new rules, Fernando Matesanz, Head of the ETL GLOBAL VAT Group and Partner at ETL GLOBAL Member Allyon, further outlines the next steps in his critical analysis for the International Tax Review (ITR): If the respective ministerial order is approved during 2026, the realistic timetable places the effective entry into force of mandatory e-invoicing for large operators in 2027, and for the rest of the business community in 2028.
