Updated 7 October 2026. B2B e-invoicing: mandatory from October 2027 for businesses that invoiced more than €8 million in the previous year, and from October 2028 for everyone else (Order HAC/1028/2026, BOE of 5 October 2026).
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B2B e-invoicing in Spain: what it is, when it really arrives, and what to do now

Updated 24 August 2026 · , Softnet Sistemas (Alicante, Spain, since 1996)

Spain's mandatory e-invoicing between businesses comes from the Crea y Crece Law, developed by Royal Decree 238/2026 (in force since 20 April 2026). Its deadlines are set by Order HAC/1028/2026 of 2 October (BOE of 5 October 2026, in force since 6 October): October 2027 for businesses that invoiced more than €8 million in the previous year and October 2028 for everyone else. Anyone selling you an urgent adaptation «because it's already in force» is telling half the story.

“Verifactu regulates how the invoice is generated inside your software; B2B e-invoicing regulates how it travels to your customer. One does not replace the other.”

Two different obligations (and the mistake that costs the most)

Mixing up Verifactu and B2B e-invoicing is the most common question we get. The quick way to keep them apart:

Verifactu · published deadlines

How the invoice is generated

Law 11/2021 and RD 1007/2023: your software must sign and chain every invoice, with a QR code and an unalterable record. 1 January 2027 (companies) and 1 July 2027 (self-employed and others); postponement to October 2028 announced, pending publication in the BOE. Fines up to €50,000 per year.

B2B e-invoicing · October 2027 and October 2028

How the invoice travels

Crea y Crece Law, RD 238/2026 and Order HAC/1028/2026: an invoice in EN 16931 format (UBL), sent through the AEAT's free public solution or through interconnected private platforms; the recipient reports any rejection and the payment.

Both, with one system

The sensible path

One does not replace the other. A business invoicing other businesses will end up complying with both — and the sensible thing is for its ERP or module to solve both without parallel systems.

The calendar, with its fine print

Order HAC/1028/2026 (BOE of 5 October 2026) now sets the deadlines. This is what is published.

20 Apr 2026
RD 238/2026 comes into force
Published in the official gazette on 31 March.
5 Oct 2026
Order HAC/1028/2026, the one that starts the clock
Published in the BOE of 5 October and in force since 6 October. It sets the B2B e-invoicing deadlines.
October 2027
Businesses that invoiced over €8M in the previous year
Mandatory under Order HAC/1028/2026.
October 2028
Everyone else, self-employed included
Mandatory under Order HAC/1028/2026. The vast majority of SMBs.

The calendar trap: even if you are in scope in 2028, your large customers are in scope a year earlier — and they will ask their entire supplier base to adapt. Full detail, with sources, in our B2B e-invoicing guide (Spanish).

What to do now (without overspending)

1 · Solve Verifactu

It is the obligation that comes first (published deadlines in 2027; postponement to October 2028 announced, pending publication in the BOE). Unsure whether it applies to you and from when? The calculator tells you in a minute.

2 · Ask your ERP in writing

What their e-invoicing plan and date are. GoldenSoft, the ERP we implement, is ready for Spain's mandatory e-invoicing.

3 · Selling online? Join the alert

VeriVenta, our Verifactu module for PrestaShop and WooCommerce, will evolve on the same platform: today's investment keeps its value tomorrow.

4 · Don't throw away the PDF

It will remain the visual copy for people. What changes is the file that travels between machines, not what you read.

Does Verifactu apply to me? Calculate See VeriVenta Ready ERPs (GoldenSoft)

Waiting list: we alert you when a solution is ready

One single alert, at the moment that matters

We write only when VeriVenta and our ERPs support B2B e-invoicing. No weekly emails. Email confirmation (double opt-in), one-click unsubscribe.

General information, not tax advice: the e-invoicing dates are those of Order HAC/1028/2026, published in the BOE of 5 October 2026. The Ministry of Finance has not yet clarified what happens with voluntary users or what obligations software manufacturers will have.

Frequently asked questions

Is B2B e-invoicing already mandatory in Spain?

Not yet, but it now has dates. The regulation (RD 238/2026) has been in force since 20 April 2026, and Order HAC/1028/2026, published in the BOE of 5 October 2026 (in force since 6 October), sets the deadlines: October 2027 for businesses that invoiced more than €8 million in the previous year and October 2028 for everyone else.

When will it apply to me?

October 2027 if your business invoiced more than €8 million in the previous year, and October 2028 for everyone else (self-employed included), under Order HAC/1028/2026, published in the BOE of 5 October 2026.

Does complying with Verifactu exempt me from e-invoicing?

No. They are two different obligations: Verifactu concerns how you issue (signed record, QR). Published deadlines: 1 January 2027 (companies) and 1 July 2027 (self-employed and others), under Royal Decree-law 15/2025. Postponement announced by the Ministry of Finance on 5 October 2026: October 2028 for everyone, pending publication in the BOE. B2B e-invoicing concerns the format and the channel the invoice travels through. You will end up complying with both, ideally with the same system.

What should I do now without overspending?

Solve Verifactu (published deadlines and an announced postponement, pending publication in the BOE); ask your ERP or provider in writing what their e-invoicing plan is; and if you sell through an online store, join our alert: VeriVenta will evolve on the same platform, with no system change.

Official sources

Everything stated on this page comes from here — check it yourself:

Reviewed on 24 August 2026 by José A. Parra (Softnet Sistemas, Alicante, Spain, since 1996).

Is your big customer already asking for it?

It's the cascade effect: those in scope in 2027 will ask their whole supplier base to adapt earlier. Tell us your case and we'll tell you what we would do — and what isn't needed yet.

Write to us: sales@aiprocessia.com

Or call 965 91 61 65