On March 24, 2026, the Council of Ministers approved the Royal Decree that requires the use of electronic invoices between companies and professionals.
Context and objectives
Spain registers an average payment period close to 80 days, clearly above the 60 days established by the Late Payment Law and the EU average.
The Royal Decree on electronic invoices is approved precisely to reduce these deadlines, improve the control of collections and payments and allow the Administration to monitor actual compliance with legal payment limits.
What is meant by B2B electronic invoice
The standard defines the electronic invoice as a structured file that can be read automatically, that is, a document in digital format designed to be processed by computer systems and not simply a "scanned" PDF.
In addition, it introduces the obligation to report the status of each invoice: it must be communicated whether it is accepted or rejected and the date of effective payment, generating complete traceability of the entire billing cycle.
This traceability is the central element of the system, because it allows the issuance, acceptance and payment of each invoice to be linked, which makes it easier to detect systematic delays and late payment practices.
Exchange channels: Private platforms and public solution
The Royal Decree establishes a two-way model so that companies and professionals can exchange their invoices:
- Private platforms: companies may use private solutions, but these must be interconnected with each other, so that no provider is forced to adhere to their client's specific platform in order to bill them.
- AEAT public solution: the Tax Agency will develop a public and free solution, available to any company or professional that needs it, which will act as a common exchange infrastructure.
This scheme seeks to guarantee technical interoperability, avoid dominant positions of large private platforms and ensure that SMEs and the self-employed have an alternative without access cost.
Staggered implementation schedule
The entry into force of the system will be staggered to facilitate the progressive adaptation of the business fabric.
- Companies with a turnover of more than 8 million euros: will have one year to adapt to the use of B2B electronic invoices.
- Rest of companies and professionals: they will have a period of two years to implement the system.
In both cases, the deadlines begin to be computed from the publication of the Ministerial Order of the Treasury that will establish the technical details of the public solution and its operation.
Legal fit and European projection
The Royal Decree develops article 12 of the Crea y Crece Law (Law 18/2022), which already established the general obligation to send and receive electronic invoices in B2B relationships. With this, a legal framework is consolidated that combines the fight against late payment, the control of fraud and the promotion of the digital transformation of SMEs and the self-employed.
In addition, the standard is aligned with the European VAT digitalization strategy, in particular with the ViDA (VAT in the Digital Age) initiative of the European Commission, which seeks to harmonize and generalize the use of electronic invoicing and electronic reporting of operations throughout the EU.
