Spain launches two-year countdown to mandatory electronic invoicing for self-employed and firms

Spain’s tax agency, Hacienda, announced on October 5 that a mandatory electronic invoicing regime will take effect, starting a countdown that gives self-employed workers and small businesses until around October 2028 to comply, while firms with annual turnover above €8 million must adapt by roughly October 2027. The new rule requires invoices to be issued as structured data files—formats like UBL or the national Facturae standard—so that software can automatically read and exchange the information; simple PDFs will no longer be accepted.

Additionally, the recipient of each invoice must inform the tax authority whether the invoice was accepted, rejected, or paid, with a reporting deadline of four working days, though autónomos receive an extra twelve months for this obligation. Hacienda plans to launch a free public platform that will both generate invoices and serve as a central repository, accessible via digital certificates or the Cl@ve ID system; private invoicing solutions may continue to be used but must simultaneously submit copies to the public system.

The regulation applies only to B2B transactions within Spain, excluding sales to private individuals and simplified tickets, meaning many foreign-resident freelancers who mainly serve consumers will see limited impact. Businesses are advised to check with their accountants or software providers now to ensure readiness before the first deadline arrives.