On 5 October 2026, Order HAC/1028/2026, dated 2 October 2026, was published in the BOE, regulating the Public Electronic Billing Solution (SPFE). This order implements the Third Final Provision of Royal Decree 238/2026 (25 March 2026), which develops the mandatory electronic invoicing system between businesses and professionals and amends the Invoicing Obligations Regulation (Royal Decree 1619/2012). The SPFE provides a free, public platform for issuing and receiving electronic invoices, aimed at SMEs and self-employed professionals who must comply with the new e-invoicing mandate. The order defines the technical specifications, access procedures, and operational rules for using the SPFE, ensuring interoperability with private e-invoicing solutions.
Key Takeaways
- Mandatory E-Invoicing Rollout: The SPFE is a central component of Spain’s mandatory B2B e-invoicing regime, offering a cost-free compliance channel for smaller entities.
- Technical Standards Defined: The order establishes the data formats, digital signature requirements, and communication protocols that all e-invoices must meet when processed through the SPFE.
- Transition Period Awareness: Businesses should verify the applicable deadlines for adopting e-invoicing based on their turnover and sector, and begin integrating the SPFE or compatible private solutions into their ERP systems.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement