{"id":255624,"date":"2026-04-02T16:19:04","date_gmt":"2026-04-02T14:19:04","guid":{"rendered":"https:\/\/www.easyap.com\/?p=254418"},"modified":"2026-07-30T21:49:13","modified_gmt":"2026-07-30T19:49:13","slug":"facturacion-electronica-b2b-obligatoria-en-espana","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/","title":{"rendered":"Mandatory B2B e-invoicing in Spain after Royal Decree 238\/2026"},"content":{"rendered":"<p><span style=\"font-weight: 400\">The <\/span><a href=\"http:\/\/www.easyap.com\/workflow-de-aprobacion-de-facturas\/factura-electronica\/\"><b>e-invoicing<\/b><\/a><b> B2B<\/b><span style=\"font-weight: 400\"> in Spain evolves from a regulatory foresight to a defined, structured system with immediate operational implications for businesses. The <\/span><a href=\"https:\/\/www.boe.es\/boe\/dias\/2026\/03\/31\/pdfs\/BOE-A-2026-7295.pdf\"><span style=\"font-weight: 400\">Royal Decree 238\/2026,<\/span><\/a><span style=\"font-weight: 400\"> published on March 31, <\/span><b>finally implements the mandatory nature of e-invoicing between businesses and professionals, establishing not only the &#8216;what&#8217; but also the &#8216;how&#8217;.<\/b><\/p>\n<p><span style=\"font-weight: 400\">For CFOs and financial managers, this change goes beyond legal compliance. It means redesigning processes, integrating systems, and adapting to a new model where invoice and payment traceability will be complete. Let&#8217;s see<\/span><b> what changes, its implementation schedule, and how to prepare for it now.<\/b><\/p>\n<h2><span style=\"font-weight: 400\">What does Royal Decree 238\/2026 establish regarding B2B e-invoicing?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">The Royal Decree recently published in the BOE (Official State Gazette) develops the mandatory nature of B2B e-invoicing. This mandate had already been introduced in the <\/span><a href=\"https:\/\/www.easyap.com\/en\/ley-crea-y-crece\/\"><b>Law Crea y Crece,<\/b><\/a><span style=\"font-weight: 400\"> but <\/span><b>now adds the basic operational elements.<\/b><\/p>\n<p><span style=\"font-weight: 400\">Specifically, it establishes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">The <\/span><b>obligation to issue and receive electronic invoices between businesses.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">The creation of a <\/span><b>structured exchange system.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">The need to report on <\/span><b>invoice statuses.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Integration with a <\/span><b>public platform managed by the AEAT.<\/b><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">A model of <\/span><b>mandatory interoperability between private platforms.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">So, we are facing a structural change. We are no longer just talking about digitizing invoices, but about <\/span><b>how they must be integrated into a<\/b> <b>regulated and traceable ecosystem<\/b><span style=\"font-weight: 400\">.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">What really changes compared to previous regulations on electronic invoicing?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">The truth is that the new Royal Decree published in the BOE does not change many aspects. Rather, it clarifies and specifies several important points. <\/span><\/p>\n<p><span style=\"font-weight: 400\">Until now, Spanish regulations focused on:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Mandating the issuance of electronic invoices (Law Crea y Crece)<\/b><\/li>\n<li aria-level=\"1\"><b>Digitizing the relationship with the Administration (<\/b><a href=\"https:\/\/www.easyap.com\/en\/?p=256568\"><b>FACe,<\/b><\/a> <a href=\"https:\/\/www.easyap.com\/en\/suministro-inmediato-de-informacion-de-iva-sii\/\"><b>SII<\/b><\/a><b>).<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">However, a comprehensive system for the B2B scope did not exist. Now, the most significant changes are:<\/span><\/p>\n<h3><span style=\"font-weight: 400\">1. From legal obligation to a complete operating system<\/span><\/h3>\n<p><span style=\"font-weight: 400\">A system<\/span><b> is defined with formats, platforms, data flows, and reporting obligations.<\/b><span style=\"font-weight: 400\"> Something that brings Spain closer to models like <\/span><a href=\"https:\/\/www.easyap.com\/en\/?p=256279\"><b>Continuous Transaction Control (CTC)<\/b><span style=\"font-weight: 400\">.<\/span><\/a><\/p>\n<h3><span style=\"font-weight: 400\">2. All invoices pass through the AEAT directly or indirectly<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Although companies may use private platforms, they must send a <\/span><b>faithful copy of each invoice to the public solution. <\/b><span style=\"font-weight: 400\">Thus, the Administration will have visibility of B2B invoicing traffic.&nbsp;<\/span><\/p>\n<h3><span style=\"font-weight: 400\">3. The invoice becomes a process, not a document<\/span><\/h3>\n<p><span style=\"font-weight: 400\">The new Royal Decree introduces the obligation to <\/span><b>report on acceptance or rejection and on the effective payment date within a maximum period of 4 days. <\/b><span style=\"font-weight: 400\">Therefore, invoicing becomes a monitored end-to-end flow.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">4. Effective control of late payments<\/span><\/h3>\n<p><b>Payment must be obligatorily communicated to the AEAT.<\/b><span style=\"font-weight: 400\"> This will allow companies to calculate real payment terms and detect systematic non-compliance.&nbsp;<\/span><\/p>\n<h3><span style=\"font-weight: 400\">5. Mandatory interoperability between platforms<\/span><\/h3>\n<p><span style=\"font-weight: 400\">The <\/span><b>private platforms will have to interconnect with each other, accept connection requests, and not charge for it. <\/b><span style=\"font-weight: 400\">Consequently, technological barriers are eliminated, and dependency on any single provider is avoided.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">How will the new B2B electronic invoicing system work?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">The defined model is hybrid:<\/span><\/p>\n<table style=\"width: 490px\">\n<p><b>Element<\/b><br \/>\n<b>Function<\/b><\/p>\n<p><span style=\"font-weight: 400\">Private Platforms<\/span><br \/>\n<span style=\"font-weight: 400\">Invoice Exchange<\/span><\/p>\n<p><span style=\"font-weight: 400\">AEAT Public Solution<\/span><br \/>\n<span style=\"font-weight: 400\">Repository + control<\/span><\/p>\n<p><span style=\"font-weight: 400\">Companies<\/span><br \/>\n<span style=\"font-weight: 400\">Issuance, reception, and reporting<\/span><\/p>\n<\/table>\n<p><span style=\"font-weight: 400\">Therefore, there is also a new and simplified B2B electronic invoicing flow:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Electronic invoice issuance.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Sending to the client (via private or public platform).<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Sending a copy to AEAT.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Reception by the client.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Status communication.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Payment communication.&nbsp;<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">The ultimate outcome of all this is that the Administration and businesses themselves have complete traceability of each invoice&#8217;s lifecycle.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Technical formats and requirements: impact on systems and ERP<\/span><\/h2>\n<p><span style=\"font-weight: 400\">As we have already mentioned, the Royal Decree of March 2026 on B2B electronic invoices standardizes and sets clear requirements:<\/span><\/p>\n<h3><span style=\"font-weight: 400\">Accepted formats:<\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/en\/?p=256830\"><b>UBL (main reference).<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/en\/?p=256219\"><b>Facturae.<\/b><\/a><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/en\/?p=256475\"><b>EDIFACT<\/b><span style=\"font-weight: 400\">.<\/span><\/a><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400\">CII. <\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">Technical requirements:<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/en\/?p=256252\"><b>Electronic signature<\/b><\/a><span style=\"font-weight: 400\"> advanced.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Unique identifier for each invoice.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Ability to transform between formats.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Secure protocols (AS2 \/ AS4).<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/en\/?p=256469\"><b>Security certification (ISO 27001).<\/b><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">For businesses, this entails a significant adaptation of ERP and middleware, as well as working with specialized solutions. <\/span><\/p>\n<h2><span style=\"font-weight: 400\">Implementation timeline: when will B2B e-invoicing become mandatory?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Regarding the application of the Royal Decree, it will be progressive:<\/span><\/p>\n<table style=\"width: 659px\">\n<p><b>Company type<\/b><br \/>\n<b>Term<\/b><\/p>\n<p><span style=\"font-weight: 400\">Organizations with over \u20ac8 million in turnover<\/span><br \/>\n<span style=\"font-weight: 400\">12 months<\/span><\/p>\n<p><span style=\"font-weight: 400\">Other companies<\/span><br \/>\n<span style=\"font-weight: 400\">24 months<\/span><\/p>\n<\/table>\n<p><span style=\"font-weight: 400\">The most important aspect regarding deadlines is that the calculation begins after the pending ministerial order. <\/span><\/p>\n<h2><span style=\"font-weight: 400\">Impact on financial processes: accounts payable and receivable<\/span><\/h2>\n<p><span style=\"font-weight: 400\">In turn, the change is not only technological, as it directly affects financial processes.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>In accounts payable (AP)<\/b><span style=\"font-weight: 400\">, the mandatory registration of statuses and payment communication will help achieve more precise deadline control. <\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>In accounts receivable (AR)<\/b><span style=\"font-weight: 400\"> acceptance tracking will be necessary, and greater visibility of collections will be offered, which will reduce disputes. <\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">Practical example<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Now, let&#8217;s look at the entire process with an example. Suppose Company A (Spain) sells its product to Company B. The flow would be:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Company A issues the invoice in UBL.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">It sends it via a private platform.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Concurrently, a copy is sent to AEAT.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Company B:<\/span>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"2\"><span style=\"font-weight: 400\">Accepts the invoice.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"2\"><span style=\"font-weight: 400\">Registers payment at 45 days.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"2\"><span style=\"font-weight: 400\">Reports the payment.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">In this way, the entire cycle is recorded and available to the Administration.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Electronic Invoicing vs Verifactu vs SII<\/span><\/h2>\n<p><span style=\"font-weight: 400\">On the other hand, as always when discussing online invoices, it&#8217;s crucial not to confuse electronic invoicing with Verifactu and SII:&nbsp;<\/span><\/p>\n<table style=\"width: 707px\">\n<p><b>System<\/b><br \/>\n<b>Scope<\/b><br \/>\n<b>Objective<\/b><\/p>\n<p><span style=\"font-weight: 400\">B2B Electronic Invoicing<\/span><br \/>\n<span style=\"font-weight: 400\">Business-to-business operations<\/span><br \/>\n<span style=\"font-weight: 400\">Payment and delinquency control<\/span><\/p>\n<p><span style=\"font-weight: 400\">SII<\/span><br \/>\n<span style=\"font-weight: 400\">Near real-time VAT<\/span><br \/>\n<span style=\"font-weight: 400\">Tax control<\/span><\/p>\n<p><span style=\"font-weight: 400\">Verifactu<\/span><br \/>\n<span style=\"font-weight: 400\">Invoicing software<\/span><br \/>\n<span style=\"font-weight: 400\">Fraud prevention<\/span><\/p>\n<\/table>\n<p><span style=\"font-weight: 400\">In other words, <\/span><b>B2B electronic invoicing does not replace SII or Verifactu. <\/b><span style=\"font-weight: 400\">It adds to them as an additional layer of control.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">What should companies do now after the Royal Decree?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">For CFOs and financial teams, the priority actions are clear:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Evaluate their current systems.<\/b><span style=\"font-weight: 400\"> They must ensure they have an ERP ready for structured formats and with integration capabilities.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Review processes. <\/b><span style=\"font-weight: 400\">They need to analyze their invoice status management, approval workflows, and payment records.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Define a technology strategy.<\/b><span style=\"font-weight: 400\"> They must assess whether a private platform is more beneficial or if resorting to the public solution is better, and how integration with suppliers would work in each case.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Prepare for compliance. <\/b><span style=\"font-weight: 400\">In other words, they need to check how reporting to the AEAT will be and the adaptation to standards.&nbsp;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Although everything stems from an obligation, this is a great opportunity to automate processes, improve cash flow, reduce errors, and gain visibility.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Free webinar on how to prepare for mandatory electronic invoicing<\/span><\/h2>\n<p><span style=\"font-weight: 400\">At easyap, on <\/span><b>April 16, at 11:00 AM,<\/b><span style=\"font-weight: 400\"> we are organizing a <\/span><b>free webinar on mandatory electronic invoicing in Spain and its changes after the new Royal Decree.<\/b><span style=\"font-weight: 400\"> In it, we will see<\/span><span style=\"font-weight: 400\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">What the new Royal Decree exactly establishes.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">The implementation timeline.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Its impact on financial processes.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">How to prepare starting now.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">Differences between electronic invoicing, Verifactu, and SII.&nbsp;<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.easyap.com\/en\/webinars\/\"><b>You can register for the free webinar here.&nbsp;<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400\">B2B e-invoicing in Spain enters a new phase: more control, more transparency, and more operational complexity. The challenge is to comply efficiently and scalably. The question is whether your company is prepared to operate in an environment where every invoice and its payment will be fully traceable. <\/span><a href=\"https:\/\/www.easyap.com\/en\/contacto\/\"><b>Contact us without obligation<\/b><\/a><span style=\"font-weight: 400\"> and we&#8217;ll discuss it.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Frequently Asked Questions<\/span><\/h2>\n<h3><span style=\"font-weight: 400\">Is it mandatory to use the AEAT&#8217;s public platform?<\/span><\/h3>\n<p><b>No. <\/b><span style=\"font-weight: 400\">You can use private platforms, but you must send a copy of each invoice to the public solution.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">What happens if payment is not reported?<\/span><\/h3>\n<p><span style=\"font-weight: 400\">The Royal Decree mandates reporting the payment, so non-compliance <\/span><b>may result in penalties of between 10,000 and 50,000 euros, <\/b><span style=\"font-weight: 400\">depending on the infringement.&nbsp;<\/span><\/p>\n<h3><span style=\"font-weight: 400\">Does B2B e-invoicing in Spain apply to foreign companies?<\/span><\/h3>\n<p><b>Yes,<\/b><span style=\"font-weight: 400\"> if they operate with companies established in Spain under certain conditions.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">Does this replace the SII?<\/span><\/h3>\n<p><b>No<\/b><span style=\"font-weight: 400\">. They are complementary systems with different objectives.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The e-invoicing B2B in Spain evolves from a regulatory foresight to a defined, structured system with immediate operational implications for businesses. The Royal Decree 238\/2026, published on March 31, finally implements the mandatory nature of e-invoicing between businesses and professionals, establishing not only the &#8216;what&#8217; but also the &#8216;how&#8217;. For CFOs and financial managers, this [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":254419,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[269],"tags":[],"class_list":["post-255624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.4 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Obligation for electronic invoicing between companies and professionals in Spain. - easyap<\/title>\n<meta name=\"description\" content=\"Mandatory B2B e-invoicing in Spain: key aspects of the new Royal Decree and how it affects companies.\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"en_US\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"Mandatory B2B e-invoicing in Spain after Royal Decree 238\/2026\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"Mandatory B2B e-invoicing in Spain: key aspects of the new Royal Decree and how it affects companies.\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:site_name\" content=\"easyap\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-02T14:19:04+00:00\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-30T19:49:13+00:00\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.easyap.com\/wp-content\/uploads\/2026\/05\/facturacion-electronica-b2b.jpg.webp\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:height\" content=\"466\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"author\" content=\"Kala SEO\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kala SEO\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" class=\"yoast-seo-meta-tag\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/\"},\"author\":{\"name\":\"Kala SEO\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/#\\\/schema\\\/person\\\/7b517570a1a6eac8030079d3a127ff0c\"},\"headline\":\"Mandatory B2B e-invoicing in Spain after Royal Decree 238\\\/2026\",\"datePublished\":\"2026-04-02T14:19:04+00:00\",\"dateModified\":\"2026-07-30T19:49:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/\"},\"wordCount\":1273,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.easyap.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/facturacion-electronica-b2b.jpg.webp\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/\",\"url\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/\",\"name\":\"Obligation for electronic invoicing between companies and professionals in Spain. - easyap\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.easyap.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/facturacion-electronica-b2b.jpg.webp\",\"datePublished\":\"2026-04-02T14:19:04+00:00\",\"dateModified\":\"2026-07-30T19:49:13+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/#\\\/schema\\\/person\\\/7b517570a1a6eac8030079d3a127ff0c\"},\"description\":\"Mandatory B2B e-invoicing in Spain: key aspects of the new Royal Decree and how it affects companies.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.easyap.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/facturacion-electronica-b2b.jpg.webp\",\"contentUrl\":\"https:\\\/\\\/www.easyap.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/facturacion-electronica-b2b.jpg.webp\",\"width\":700,\"height\":466,\"caption\":\"facturacion-electronica-b2b.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/facturacion-electronica-b2b-obligatoria-en-espana\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mandatory B2B e-invoicing in Spain after Royal Decree 238\\\/2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/\",\"name\":\"easyap\",\"description\":\"AP &amp; AR e-Invoicing Experts\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/#\\\/schema\\\/person\\\/7b517570a1a6eac8030079d3a127ff0c\",\"name\":\"Kala SEO\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.easyap.com\\\/wp-content\\\/litespeed\\\/avatar\\\/d4236ff15775e416e3f09edc4d543135.jpg?ver=1787667636\",\"url\":\"https:\\\/\\\/www.easyap.com\\\/wp-content\\\/litespeed\\\/avatar\\\/d4236ff15775e416e3f09edc4d543135.jpg?ver=1787667636\",\"contentUrl\":\"https:\\\/\\\/www.easyap.com\\\/wp-content\\\/litespeed\\\/avatar\\\/d4236ff15775e416e3f09edc4d543135.jpg?ver=1787667636\",\"caption\":\"Kala SEO\"},\"url\":\"https:\\\/\\\/www.easyap.com\\\/en\\\/blog\\\/author\\\/kala-seo\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Obligation for electronic invoicing between companies and professionals in Spain. - easyap","description":"Mandatory B2B e-invoicing in Spain: key aspects of the new Royal Decree and how it affects companies.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/","og_locale":"en_US","og_type":"article","og_title":"Mandatory B2B e-invoicing in Spain after Royal Decree 238\/2026","og_description":"Mandatory B2B e-invoicing in Spain: key aspects of the new Royal Decree and how it affects companies.","og_url":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/","og_site_name":"easyap","article_published_time":"2026-04-02T14:19:04+00:00","article_modified_time":"2026-07-30T19:49:13+00:00","og_image":[{"width":700,"height":466,"url":"https:\/\/www.easyap.com\/wp-content\/uploads\/2026\/05\/facturacion-electronica-b2b.jpg.webp","type":"image\/webp"}],"author":"Kala SEO","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kala SEO","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#article","isPartOf":{"@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/"},"author":{"name":"Kala SEO","@id":"https:\/\/www.easyap.com\/en\/#\/schema\/person\/7b517570a1a6eac8030079d3a127ff0c"},"headline":"Mandatory B2B e-invoicing in Spain after Royal Decree 238\/2026","datePublished":"2026-04-02T14:19:04+00:00","dateModified":"2026-07-30T19:49:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/"},"wordCount":1273,"commentCount":0,"image":{"@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#primaryimage"},"thumbnailUrl":"https:\/\/www.easyap.com\/wp-content\/uploads\/2026\/05\/facturacion-electronica-b2b.jpg.webp","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/","url":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/","name":"Obligation for electronic invoicing between companies and professionals in Spain. - easyap","isPartOf":{"@id":"https:\/\/www.easyap.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#primaryimage"},"image":{"@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#primaryimage"},"thumbnailUrl":"https:\/\/www.easyap.com\/wp-content\/uploads\/2026\/05\/facturacion-electronica-b2b.jpg.webp","datePublished":"2026-04-02T14:19:04+00:00","dateModified":"2026-07-30T19:49:13+00:00","author":{"@id":"https:\/\/www.easyap.com\/en\/#\/schema\/person\/7b517570a1a6eac8030079d3a127ff0c"},"description":"Mandatory B2B e-invoicing in Spain: key aspects of the new Royal Decree and how it affects companies.","breadcrumb":{"@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#primaryimage","url":"https:\/\/www.easyap.com\/wp-content\/uploads\/2026\/05\/facturacion-electronica-b2b.jpg.webp","contentUrl":"https:\/\/www.easyap.com\/wp-content\/uploads\/2026\/05\/facturacion-electronica-b2b.jpg.webp","width":700,"height":466,"caption":"facturacion-electronica-b2b.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.easyap.com\/en\/blog\/facturacion-electronica-b2b-obligatoria-en-espana\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.easyap.com\/en\/"},{"@type":"ListItem","position":2,"name":"Mandatory B2B e-invoicing in Spain after Royal Decree 238\/2026"}]},{"@type":"WebSite","@id":"https:\/\/www.easyap.com\/en\/#website","url":"https:\/\/www.easyap.com\/en\/","name":"easyap","description":"AP &amp; AR e-Invoicing Experts","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.easyap.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.easyap.com\/en\/#\/schema\/person\/7b517570a1a6eac8030079d3a127ff0c","name":"Kala SEO","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.easyap.com\/wp-content\/litespeed\/avatar\/d4236ff15775e416e3f09edc4d543135.jpg?ver=1787667636","url":"https:\/\/www.easyap.com\/wp-content\/litespeed\/avatar\/d4236ff15775e416e3f09edc4d543135.jpg?ver=1787667636","contentUrl":"https:\/\/www.easyap.com\/wp-content\/litespeed\/avatar\/d4236ff15775e416e3f09edc4d543135.jpg?ver=1787667636","caption":"Kala SEO"},"url":"https:\/\/www.easyap.com\/en\/blog\/author\/kala-seo\/"}]}},"_links":{"self":[{"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/posts\/255624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/comments?post=255624"}],"version-history":[{"count":0,"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/posts\/255624\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/media\/254419"}],"wp:attachment":[{"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/media?parent=255624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/categories?post=255624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.easyap.com\/en\/wp-json\/wp\/v2\/tags?post=255624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}