Spain: VAT in the Digital Age (ViDA) and E-Invoicing Requirements

Specifically, and as a result of the “Crea y Crece” Law, which objectives are the modernisation of the society and the control of commercial delinquencies, e-invoicing is established as mandatory for transactions carried out between businesses. All companies and professionals must issue, send and receive e-invoices in their commercial relations with other companies and professionals. In addition, the recipient and issuer of e-invoices must provide information on the status of the invoice.

The specification of the mandatory electronic invoicing system and its requirements has already become effective with the publication of Royal Decree 238/2026 of 25 March, which implements the mandatory electronic invoicing system between businesses and professionals; however, the effective application of this royal decree will be deferred until the entry into force of the ministerial order that will specify the technical elements necessary for the proper operation of the public electronic invoicing solution. For these purposes, we refer to all the information contained in the following sections.

In our aim to keep companies and professionals informed, Forvis Mazars offers you the experience and knowledge of our experts in taxation and technology to prepare you for this new challenge.

How can we help you?

Forvis Mazars’ professionals are at the disposal of all companies and freelancers to face the challenge of the mandatory e-invoicing and the requirements of the Computerised Invoicing Systems. Do not hesitate to contact us to solve any doubt.

Latest news

• Royal Decree 238/2026 of 25 March, which implements the mandatory electronic invoicing system between businesses and professionals, has been approved (Official State Gazette publication date: 31 March 2026); however, the effective application of this royal decree will be deferred until the entry into force of the ministerial order that will specify the technical elements necessary for the proper functioning of the public electronic invoicing solution.
• Computerized Invoicing Systems: the Order developing the technical and functional specifications of the Computerized Invoicing Systems, in development of the Royal Decree 1007/2023, of December 5, 2024, has been published in the Official State Gazette of October 28, 2024. Access the full text (in Spanish) by clicking here.
• Mandatory electronic invoicing: the regulatory development of Law 18/2022, of 28 September, is still pending approval. Access the full text of the third draft of the Royal Decree that implements Law 18/2022, of September 28, on the creation and growth of companies regarding electronic invoicing between businesses and professionals (dated March 5, 2025) by clicking here.
• Billing software systems: following the publication of Royal Decree‑law 15/2025 of December 2, the deadline for billing software systems to be adapted to the characteristics and requirements set out in the aforementioned regulation and its implementing provisions has been extended to January 1, 2027 (for Corporate Income Tax taxpayers) and July 1, 2027 (for all other taxpayers).