Mandatory B2B electronic invoicing enters a decisive phase: key points of the Draft Ministerial Order

Mandatory B2B electronic invoicing enters a decisive phase: key points of the Draft Ministerial Order

The Draft Ministerial Order published for public consultation sets out the technical and operational aspects of the future mandatory electronic invoicing between businesses and professionals, as provided for in the Crea y Crece Act and Royal Decree 238/2026. Although the text is not yet final, it allows us to anticipate the main changes and the expected implementation deadlines for businesses.

The Draft Ministerial Order implementing the mandatory electronic invoicing system between businesses and professionals (B2B), as provided for in the Crea y Crece Act and in Royal Decree 238/2026, has been published for public consultation. This is not yet a final text, so its content may be subject to changes before approval.

The draft outlines the technical operation of the new system and sets, as a reference, that the Order will come into force on 1 October 2026. From that date, the implementation deadlines will begin: businesses with a turnover exceeding €8 million will be required to comply from 1 October 2027, while all other businesses and professionals will be required to comply from 1 October 2028. Please note that the final date is subject to the publication of the Ministerial Order, which is currently in draft form.

The proposed model is centred on a public solution managed by the Tax Agency. This will serve as an invoice issuance platform for those who opt to use it, as well as an interconnection point between private systems and a mandatory repository for invoices or their certified copies. In practice, even companies using their own systems or technology providers will have to interact with this public infrastructure.

From a technical perspective, the draft establishes the use of a structured format based on the European UBL standard, with a specific definition of fields and validation rules. Furthermore, it is envisaged that invoices must meet strict consistency and structural requirements and may be rejected by the system if these requirements are not met. Notably, attachments to electronic invoices are prohibited, meaning additional documentation must be separated from the invoice document itself.

The draft also introduces an obligation to submit a certified copy of each invoice to the public system when it has not been issued directly through the system itself. Such submission must take place practically simultaneously with issuance. Each invoice will have a unique identifier enabling its traceability within the system.

As set out in Royal Decree 238/2026, the system involves reporting on the status of invoices throughout their lifecycle. This includes reporting on rejection, payment, collection and non-payment. The aim is to strengthen control over payment terms and combat late payment. This tracking covers the entire evolution of the commercial relationship associated with the invoice, not just issuance.

A transitional period is also planned for the first year of implementation for large companies, during which time invoices must be accompanied by a legible PDF version unless the recipient expressly agrees to receive only the structured format.

This new model represents a significant change to invoicing processes, shifting from a document-based system to one that is data-driven, interoperable and offers near real-time traceability. In this context, we recommend analysing the potential impact on your internal systems and processes, as well as any necessary technological adaptations.

At Bové Montero, we will keep you informed of any developments regarding the processing and final approval of this regulation. We are also available to provide further details on the draft and its technical annexes.