Module 222 min2737 wordsFree — no account
Mandatory e-invoicing between businesses and with public bodies
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOE — Ley 56/2007 on measures to promote the information society, consolidated text: article 2 bis and note on its effects (lines 254-271) — verified on October 3, 2026
- BOE — Real Decreto 238/2026 of 25 March, consolidated text: preamble, articles 1 to 15, first, second and fifth additional provisions, transitional provisions and third and fourth final provisions (lines 43-44, 126, 172-302, 307-326, 339-348, 381, 395-399) — verified on October 3, 2026
- BOE — Real Decreto 238/2026, analysis: later references, Orden HAC/1028/2026 (lines 306-310) — verified on October 5, 2026
- BOE — Orden HAC/1028/2026 of 2 October, public e-invoicing solution: publication, preamble, second additional provision, single final provision and dates (lines 40, 75, 89-90, 182-185, 2400-2401) — verified on October 5, 2026
- BOE — Civil Code, consolidated text: article 5.1, periods set in months counted from date to date (line 2508) — verified on October 5, 2026
- BOE — Ley 18/2022 on business creation and growth: seventh and eighth final provisions (lines 1184-1194) — verified on October 3, 2026
- BOE — Council Directive (EU) 2025/516 of 11 March 2025 (OJ L 516 of 25 March 2025): article 1, points 2 and 3, and entry into force (lines 40, 244, 256-262, 935) — verified on October 4, 2026
- BOE — Invoicing Regulation (Real Decreto 1619/2012), consolidated text (last update published 31/03/2026): articles 4, 7.2, 8 bis, 9 and 10 (lines 294-298, 418, 451-476) — verified on October 3, 2026
- BOE — Ley 25/2013 on promoting electronic invoicing in the public sector, consolidated text: articles 4 to 6 and second additional provision (lines 167-199, 270) — verified on October 3, 2026
- Agencia Tributaria — 2026 regulatory news: Real Decreto 238/2026 (lines 18-24, page updated 02/10/2026) — verified on October 3, 2026
Contents linked from this module
- Work out late-payment interest on an unpaid invoice
If a business customer pays late, calculate the late-payment interest and recovery costs provided for by Ley 3/2004.
- Declaring and paying VAT in Spain
E-invoicing does not change the VAT you charge or deduct: review the chargeable event and the quarterly self-assessment.
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.