The Royal Decree 238/2026, of March 25, which develops the mandatory electronic invoicing system between businesses and professionals and modifies the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30, was published in the Official State Gazette (BOE) on March 31.

This royal decree aims to establish the technical and information requirements of the Spanish system of mandatory electronic invoicing between businesses and professionals and the requirements applicable to electronic invoice exchange platforms.

The State Tax Administration Agency will develop a free application or form, which, under certain conditions and requirements, will allow all business owners and professionals and, where applicable, their authorized representatives, to issue electronic invoices, generate information on the status of electronic invoices, including their full effective payment, and make this information available to counterparties and the Public Administration using the public electronic invoicing solution.

The public electronic invoicing solution must be available to businesses and professionals required to issue and receive electronic invoices at least two months before the first effective application of this royal decree, in accordance with Final Provision Four.

This royal decree will come into force twenty days after its publication in the "Official State Gazette". However, the effective application of this royal decree will be deferred under the following terms, counted from the entry into force of the ministerial order provided for in section 1 of the Third Final Provision:

1. Twelve months later, for business owners and professionals whose volume of operations, calculated in accordance with Article 121 of Law 37/1992, of December 28, on Value Added Tax, has exceeded 8 million euros during the immediately preceding calendar year.

2. Twenty-four months later, for the rest of the business owners and professionals.