Module 222 min2737 wordsFree — no account
Mandatory e-invoicing between businesses and with public bodies
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 288 words · 3 min
Worked example
A payment made on a Thursday
Illustrative example, in a week with no national holidays and counting from the day after payment. On a Thursday Rocío pays a supplier invoice of €2,420. Friday, Monday, Tuesday and Wednesday are the four countable days, since Saturday and Sunday do not count. She must report that payment to the public solution by the following Wednesday at the latest. The decree says 'from that date' without saying whether the payment day counts: reporting on Tuesday covers both readings.
Practical case
Two timetables from the published order
Orden HAC/1028/2026 for the public solution came into force on 6 October 2026. Rocío's distributor exceeded 8 million euros of turnover the previous year. Her supplier Tomás, self-employed, invoiced €180,000. Under the rules of Real Decreto 238/2026, from what date does the obligation apply to each of them, until when must Rocío attach a PDF to her invoices, and from when must Tomás report the statuses of the invoices he receives?
Hint: Read paragraph 1 of the fourth final provision, then the second and third transitional provisions: each period runs from a different date.
Show the solution
The fourth final provision counts from the order's entry into force, and article 5.1 of the Civil Code, from date to date: the distributor's twelve months end on 6 October 2027; Tomás's twenty-four, on 6 October 2028. The second transitional provision requires Rocío to attach the PDF for the following twelve months, until 6 October 2028, unless the customer expressly accepts the original format. The third requires Tomás, an individual below the threshold, to report statuses twelve months later.
Answer: By calculation: the distributor from 6 October 2027, with a PDF until 6 October 2028; Tomás from 6 October 2028, with statuses from 6 October 2029.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.