Spain Introduces New Mandatory Electronic Invoicing Requirements for B2B Transactions

The Spanish Tax Agency has announced the publication of Royal Decree 238/2026 of 25 March 2026 in the Official Gazette, which provides for the introduction of new mandatory electronic invoicing requirements for B2B transactions of businesses and professionals. The requirements will generally apply 12 months after the ministerial order establishing the technical requirements is issued, which is extended to 24 months for businesses and professionals whose operations volume does not exceed EUR…