On October 5, Order HAC/1028/2026, of October 2, was published in the Official State Gazette (BOE), regulating 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 modifies the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30.

The order comes into force the day after its publication in the Official State Gazette, that is, on October 6, 2026. Its entry into force begins the calculation of the time limits provided for in the Eighth Final Provision of Law 18/2022, of September 28, and in Royal Decree 238/2026, of March 25, specifically in the first to third transitional provisions, and in the Fourth Final Provision.

From the moment the Order came into force (06/10/2026), the effective application of the obligations is deferred on the following terms, counted from October 6, 2026:

• At 12 months (06/10/2027): Business owners and professionals with a turnover > €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: also the obligation to report on the status of invoices and payments.

• At 36 months (06/10/2029): Natural persons and entities under the income attribution regime: obligation to report on the status of invoices and payments.

For more information, the following content has been published: Public Electronic Billing Solution