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Order HAC/1028/2026, of October 2, which regulates the public solution for electronic invoicing, in accordance with the provisions of the third final provision of Royal Decree 238/2026, of March 25, which develops the mandatory electronic invoicing system between businesses and professionals and which modifies the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30.

This order aims to specify the technical and functional elements necessary for the operation of the public electronic invoicing solution, developing the provisions contained in Royal Decree 238/2026, of March 25.
In particular, the order establishes the conditions applicable to the services of issuing and interconnecting electronic invoices, to the sending of faithful copies of invoices, to the communication of the status of invoices and payments, as well as to their retrieval, consultation and download. It also determines the forms of authentication, identification and representation necessary to access the different services of the public solution.
Final Provision Four of Royal Decree 238/2026, of March 25, establishes a deferred application system, the calculation of which begins from the entry into force of the ministerial order that develops the public solution of electronic invoicing.


From the moment the Order comes into force (06/10/2026), the following obligations apply:

  • At 12 months (06/10/2027): Business owners and professionals with a turnover exceeding €8 million: obligation to issue, send and receive electronic invoices, and obligation to report on invoice statuses and payments.
  • At 24 months (06/10/2028): Other business owners and professionals: obligation to issue, send and receive electronic invoices. And for legal entities with a volume less than or equal to 8 million euros, there is also an obligation to report on the status of invoices and payments.
  • At 36 months (06/10/2029): Individuals and entities under the income attribution regime, obligation to report on the status of invoices and payments.
Orden HAC/1028/2026, de 2 de octubre,

por la que se regula la solución pública de facturación electrónica, de acuerdo con lo dispuesto en la Disposición Final tercera del Real Decreto 238/2026, de 25 de marzo, por el que se desarrolla el sistema de facturación electrónica obligatoria entre empresarios y profesionales y por el que se modifica el Reglamento por el que se regulan las obligaciones de facturación, aprobado por el Real Decreto 1619/2012, de 30 de noviembre.