Spain mandates structured electronic invoicing for businesses by October 2027

A new Spanish regulation, Royal Decree 238/2026, requires businesses and professionals to issue electronic invoices in a structured format aligned with the European standard EN 16931. Valid formats include Facturae, UBL and CII. The mandate applies to transactions between companies and professionals, with the first deadline starting in October 2027 for larger firms.

To comply, companies must adopt invoicing software capable of generating the structured files, collect complete client data (name, tax ID, address), use an approved electronic transmission channel, and retain the invoices for the statutory period. The guide outlines a step‑by‑step process: configure issuer details, register the client, create the invoice with mandatory fields, and submit it through the chosen channel.