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V0173-26 ·30 January 2026 ·consulta-vinculante Low impact
Tax

Electronic invoicing not currently mandatory between businesses

The DGT responds that electronic invoicing is not currently required between businesses, except in dealings with public administration, and that general obligation will depend on the approval of regulatory development.

In 6 key points

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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