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BOE-A-2026-7295 ·31 March 2026 ·Royal Decree Medium impact
Tax

Businesses and professionals: 3 months to adapt to electronic invoicing or face fines up to €1,500

Royal Decree 238/2026 mandates electronic invoicing between businesses and professionals, amending Articles 8.1, 9, and 10 of Regulation 1619/2012 and adding Article 8 bis. Operators must adapt their systems within 3 months; failure to do so may result in fines of up to €1,500 per non-electronic invoice (Art. 8 bis). This change aims to improve the traceability and efficiency of the tax system.

In 3 key points

  1. Mandatory electronic invoicing between businesses and professionals (art. 8.1)
  2. Fines of up to €1,500 per non-electronic invoice (art. 8 bis)
  3. 3-month deadline for adaptation (disposición final 4)

How it affects those involved

Businesses and professionals must implement electronic invoicing systems within 3 months. Sole traders and SMEs engaged in direct commercial activity are affected, as they must issue electronic invoices. Tax authorities will gain greater control and traceability. Advisors must update their procedures to ensure compliance and avoid penalties.

Lifecycle

2026-03-31PublishedPublished in the BOE
2026-04-20Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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