Everything on the Spain e-invoicing mandate: timeline, accepted formats (Facturae, UBL, PEPPOL BIS 3.0) and how to validate any invoice against EN16931 for free.
| Date | Requirement |
|---|---|
| 2027-10-01 | B2B mandate for revenue > €8 million (Real Decreto 238/2026, ministerial order in force since 2026-10-01) |
| 2028-10-01 | B2B mandate for all remaining businesses |
Authority: AEAT / FACe
B2B mandate for revenue > €8 million (Real Decreto 238/2026, ministerial order in force since 2026-10-01) (from 2027-10-01).
Among others: Facturae, UBL, PEPPOL BIS 3.0. All EN16931-compliant.
Decentralised/post-audit — invoices are exchanged directly and must be archived verifiably.