Businesses and professionals: 3-month deadline to switch to electronic invoicing or face up to 1,500 EUR fines

Royal Decree 238/2026 mandates electronic invoicing for businesses and professionals, amending Articles 8.1, 9 and 10 of Regulation 1619/2012 and adding Article 8 bis. Operators must update systems within three months or face fines of up to 1,500 EUR for non-electronic invoices. This change aims to improve tax system traceability and efficiency.