Mandatory electronic invoicing in Spain now has an official implementation schedule, bringing important news for thousands of businesses: SMEs and self-employed professionals will have until October 6, 2028, to adapt to the new e-invoicing regulations.
Although 2027 was one of the deadlines causing the greatest concern among businesses, the publication of Order HAC/1028/2026, dated October 2, has confirmed the implementation timetable.
However, not all businesses will need to comply at the same time. Companies with an annual turnover exceeding €8 million will have to adapt one year earlier, in October 2027.
What does this change mean for your business? Who is affected by mandatory electronic invoicing? What should you prepare before 2028?
At Bizital, we explain the new deadlines, the main requirements, and how you can use this additional time to digitalize your invoicing processes without last-minute complications.
Mandatory E-Invoicing in Spain Will Apply to SMEs and the Self-Employed in 2028
The new regulations establish that, from October 6, 2028, businesses and self-employed professionals whose annual turnover does not exceed €8 million must issue and receive electronic invoices for business-to-business (B2B) transactions covered by the legislation.
This requirement forms part of Spain’s Create and Grow Law (Ley Crea y Crece), which aims to promote business digitalization, improve transparency in commercial transactions, and help reduce late payments.
The implementation schedule was confirmed following the publication of Order HAC/1028/2026 in Spain’s Official State Gazette (BOE). The order entered into force on October 6, 2026, triggering the adaptation periods.
For small businesses and self-employed professionals, this means having two years from that date to prepare their invoicing tools and processes.
Mandatory electronic invoicing has not been cancelled. What has changed is the date from which businesses must comply.
New Mandatory E-Invoicing Deadlines in Spain: 2027, 2028 and 2029
The implementation of electronic invoicing will take place gradually, depending on annual turnover and taxpayer category.
| Date | Who is affected? | What becomes mandatory? |
| October 6, 2027 | Businesses and professionals with annual turnover exceeding €8 million | Issue, send and receive electronic invoices, and report invoice statuses and payments |
| October 6, 2028 | Remaining businesses and self-employed professionals | Issue, send and receive electronic invoices. Legal entities must also report invoice statuses and payments |
| October 6, 2029 | Individuals and entities under the income attribution regime with turnover not exceeding €8 million | Begin reporting invoice statuses and payments |
What Happens to Self-Employed Professionals Who Still Use PDF or Excel Invoices?
Many self-employed professionals and small businesses still use Excel templates, Word documents or PDF invoices sent by email.
Under the new regulations, a conventional PDF will no longer be sufficient to meet mandatory B2B e-invoicing requirements when those requirements apply.
Invoices must be generated and exchanged in structured electronic formats that allow computer systems to process the information automatically.
For example, a self-employed professional providing maintenance services to other businesses who currently sends PDF invoices by email will need to update their invoicing process before October 2028.
Meanwhile, a business already using invoicing software will need to check whether its system meets the new requirements or needs updating.
What Is Mandatory Electronic Invoicing and How Will It Work?
An electronic invoice is a digital document containing information about a commercial transaction that meets the legal requirements for issuing, transmitting and receiving invoices.
The main difference compared with a traditional invoice is that, under the new mandatory B2B system, information must be exchanged using structured electronic formats.
This will make it possible to automate tasks that currently require manual work, such as recording invoices, verifying data, tracking due dates and managing payments.
Businesses will be able to use compatible private platforms or the free public invoicing solution provided by the Spanish authorities.
The system will also introduce requirements to report invoice statuses and payments, with different implementation deadlines depending on the type of taxpayer.
What Benefits Can Electronic Invoicing Bring to SMEs?
Beyond legal compliance, adopting electronic invoicing can help businesses:
- Reduce administrative errors: minimize manual data entry and duplicate records.
- Save time: automate parts of the invoice issuing, receiving and accounting processes.
- Improve payment tracking: organize information about outstanding and paid invoices.
- Increase efficiency: centralize documentation and make it easier to access.
- Prepare for growth: establish more efficient and scalable digital workflows.
Therefore, adapting to electronic invoicing should not be seen only as an administrative obligation, but also as an opportunity to improve business management.
Electronic Invoicing vs. Verifactu: Are They the Same?
One of the most common questions among businesses and self-employed professionals is whether mandatory electronic invoicing and Verifactu are the same system.
The answer is no. They are two different regulatory frameworks, although both are related to the digitalization of invoicing.
Mandatory electronic invoicing primarily regulates how invoices must be issued, transmitted and received in certain commercial transactions between businesses and professionals.
Meanwhile, Spain’s computerized invoicing system regulations, commonly associated with Verifactu, establish technical requirements to ensure the integrity, preservation and traceability of invoicing records.
In October 2026, Spain’s Ministry of Finance also announced its intention to extend the remaining deadlines for adapting computerized invoicing systems until October 2028, aligning them with the implementation of mandatory electronic invoicing.
However, this announced Verifactu postponement still requires formal regulatory approval. Until it is officially enacted, businesses must take into account the legally applicable deadlines and communications from the Spanish Tax Agency.
This is why choosing tools that can meet both sets of requirements and staying informed about regulatory developments is particularly important.
What Should SMEs and Self-Employed Professionals Do Before 2028?
Although businesses still have time to prepare, waiting until the final months could lead to unnecessary expenses, technical issues and difficulties reorganizing internal processes.
At Bizital, we recommend approaching the transition gradually.
1. Review Your Current Invoicing Process
The first step is to identify whether your business currently uses manual documents, templates or dedicated invoicing software.
It is also worth reviewing how many invoices you issue each month, what types of customers you invoice and how payments are managed.
2. Check Whether Your Invoicing Software Is Ready
Not all invoicing software offers the same features.
It is important to verify that your current solution can adapt to the formats, technical requirements and exchange systems established by the new regulations.
3. Organize Your Documents and Workflows
Digitalization is not simply about installing new software.
It also involves reviewing how customer information is collected, how transactions are recorded and how outstanding invoices are monitored.
4. Train the People Responsible for Invoicing
If several people are involved in administrative processes, everyone should understand how the new system works.
Even the best digital tool will only deliver its full value when it is properly integrated into everyday operations.
5. Plan the Transition in Advance
The goal should not be to replace your invoicing system just a few days before the legal deadline.
Proper planning gives businesses time to test new tools, identify potential problems and complete the transition without disrupting their operations.
Should Businesses Wait Until October 2028 to Digitalize Their Invoicing?
Although SMEs and self-employed professionals generally have until October 2028 to comply with the new mandatory B2B e-invoicing requirements, waiting until the last minute is rarely the best approach.
A business that begins digitalizing its invoicing processes today can benefit long before the legal deadline arrives.
For example, a small service company issuing 150 invoices per month could simplify repetitive administrative tasks by connecting invoicing to a management system, organizing customer information and automating document tracking.
The real value of digitalization is not simply about meeting regulatory requirements. It is also about spending less time on administrative tasks and having better information to manage your business.
Frequently Asked Questions About Mandatory E-Invoicing in Spain in 2028
When Will Electronic Invoicing Become Mandatory for Self-Employed Professionals in Spain?
Mandatory B2B electronic invoicing will generally apply to self-employed professionals with annual turnover of €8 million or less from October 6, 2028.
The additional requirement to report invoice statuses and payments will begin on October 6, 2029, for affected individuals.
Is Mandatory Electronic Invoicing No Longer Required in 2027?
Not for all businesses. From October 6, 2027, electronic invoicing will be mandatory for businesses and professionals whose turnover exceeded €8 million during the previous calendar year.
Other businesses and self-employed professionals will generally need to comply from October 6, 2028.
Will Businesses Need to Use Invoicing Software?
Businesses will need an invoicing process capable of meeting the legal requirements for issuing, transmitting and receiving electronic invoices.
They will be able to use compatible private software or the public solution made available by the Spanish authorities.
Can Businesses Continue Sending PDF Invoices?
A conventional PDF will not replace the structured electronic invoice required for B2B transactions covered by the new regulations.
The legislation provides for certain exceptions and transitional arrangements, but not every PDF will qualify as a compliant structured electronic invoice.
Does Mandatory Electronic Invoicing Apply to Invoices Issued to Individual Consumers?
The general obligation introduced under Spain’s Create and Grow Law focuses on transactions between businesses and professionals (B2B).
Transactions with individual consumers (B2C) are not included simply because of this new requirement, although other invoicing obligations may still apply.
Are Verifactu and Electronic Invoicing the Same Thing?
No. Verifactu is associated with the technical requirements for computerized invoicing systems and their records.
Mandatory B2B electronic invoicing regulates the exchange of electronic invoices between businesses and professionals.
Bizital: Helping Your Business Prepare for Digitalization
The confirmation of mandatory electronic invoicing deadlines for 2028 gives SMEs and self-employed professionals an opportunity to prepare in an organized way.
However, regulatory compliance is only one part of the process. Choosing the right tools, reducing manual tasks and improving administrative management can make a real difference to everyday business operations.
At Bizital, we help SMEs and self-employed professionals move forward with digitalization, offering practical solutions adapted to each business’s needs.
Our approach focuses on supporting businesses throughout their digital transformation, helping them introduce tools that deliver genuine value and simplify daily operations.
Would you like to prepare your business for upcoming invoicing changes and take the next step in digitalization?
Contact Bizital and discover how we can help your business move forward.