Spain tax authority, the Agencia Estatal de Administración Tributaria (AEAT), reiterates its plan to publish the Ministerial Order for the country’s business-to-business (B2B) e-invoicing mandate in October 2026. AEAT shared this update during a webinar held on September 10, 2026.
The Ministerial Order sets out the technical framework for the mandate introduced under Spain’s Crea y Crece law. AEAT plans to launch the test environment and supporting technical documentation alongside the order.
The implementation timeline remains unchanged:
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Businesses and professionals with an annual turnover above eight million euros must comply 12 months after the Ministerial Order comes into force, expected to be October 2027.
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All remaining businesses and professionals must comply 24 months after, expected to be October 2028.
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Sole traders and entities under the income attribution regime must comply 36 months after, expected to be October 2029.
Sovos tracks the Ministerial Order’s progress and will publish an update after AEAT formally issues it.
