E-invoicing for the self-employed in Spain: when and how
Independent, non-governmental site
Enter your turnover and who you invoice: the calculator gives the date from which e-invoicing becomes mandatory for you and what changes on that day.
B2B e-invoicing mandatory from
6 October 2028
Up to €8,000,000: 24 months after Order HAC/1028/2026 (RD 238/2026, fourth final provision 1.b).
| Report status and payment | Mandatory from 6 October 2029 |
| PDF alongside the invoice until | – |
| Accepted formats | UBL (EN 16931), UN/CEFACT CII, EDIFACT, Facturae |
| Free option | AEAT public solution |
Dates calculated by us from 6 October 2026 (entry into force of Order HAC/1028/2026, BOE of the 5th). Non-qualified simplified invoices are excluded (art. 4).
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
Spanish B2B e-invoicing also reaches the self-employed. Royal Decree 238/2026 requires every business or professional to issue invoices in electronic format when the customer is another business or professional established in Spain, with no distinction between companies and individuals. What sets the date is prior-year turnover: above 8 million euros, 12 months after Order HAC/1028/2026 came into force; below it, 24 months. As the order came into force on 06/10/2026, for almost every self-employed person the duty starts on 06/10/2028, by our calculation. Individuals get two reliefs: till receipts, or non-qualified simplified invoices, are outside the scope, and if your turnover is below the threshold, reporting the status of invoices you receive is voluntary until 06/10/2029. If you choose no private platform, you send and receive through the Tax Agency public solution, which is free. Invoicing consumers does not change under this rule.
What changes for a self-employed person, and when
| Situation | From | Basis |
|---|---|---|
| Turnover up to €8,000,000 | 6 October 2028 | RD 238/2026, fourth final provision 1.b |
| Turnover above €8,000,000 | 6 October 2027 | RD 238/2026, fourth final provision 1.a |
| Status of invoices received, small self-employed | voluntary until 6 October 2029 | RD 238/2026, third transitional provision |
Article 3 of Royal Decree 238/2026 does not mention companies or the self-employed: it covers any business or professional that must issue invoices under the Invoicing Regulation, as long as the customer is another business or professional with its seat, permanent establishment or address in Spain. A self-employed web designer working for a company in Valencia is caught; if the client is in France, not. The decree implements Law 18/2022, known as Crea y Crece, and its deadlines run from Order HAC/1028/2026, in force since 6 October 2026.
For a self-employed person with ordinary turnover the answer is 6 October 2028. Until then you may keep sending PDF or paper invoices to business customers, although you can already send electronic ones if both sides agree.
Status of the invoices you receive
The new part is not issuing but reporting. When a supplier sends you an e-invoice, you will have to tell them whether you accept or reject it and, once you pay, the date of full payment, under articles 10 and 12. Payment is also reported to the Tax Agency public solution. The deadline is 4 calendar days excluding Saturdays, Sundays and national holidays. Work out the last day with a sample date:
Report by
Report by
13 December 2027
| Start date | 4 December 2027 |
| Who reports | The recipient |
| Required data | Acceptance or rejection and date |
If you are an individual below the threshold, the third transitional provision makes this reporting voluntary for twelve more months. It is a year of slack to get used to it, not an exemption: from 6 October 2029 it becomes mandatory.
How to comply without spending
The Tax Agency public e-invoicing solution is free and will be the default inbox for anyone who chooses nothing else. It works in UBL syntax and you log in with electronic identification. If you already use invoicing software, the software itself will usually send to a private platform or to the public solution. Verifactu follows its own timetable: as a self-employed person your software must be adapted before 1 July 2027, as explained in Verifactu for the self-employed.
Public bodies have other rules. Law 25/2013 does not require the self-employed to use FACe, though many public contracts ask for it; then you need a signed Facturae file. The format differences are summed up in Facturae or B2B e-invoice, and receipts in the simplified invoice.