Country profile · ES
E-invoicing in Spain
Order HAC/1028/2026 enters into force on 6 October 2026 and starts the B2B implementation periods. Application follows the statutory one- and two-year stages by turnover; consult the transitional provisions.
Announced or adopted, effective later
Between businesses (B2B)
Order HAC/1028/2026 enters into force on 6 October 2026 and starts the B2B implementation periods. Application follows the statutory one- and two-year stages by turnover; consult the transitional provisions.
- Documented milestone
- Not established in this review
Effective dates, exemptions and the businesses covered matter as much as the status. XML validation does not establish tax compliance.
Public sector (B2G)
Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Information needs verification
Format references
Effective dates, exemptions and the businesses covered matter as much as the status. XML validation does not establish tax compliance.
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