Fourteen contractable
modules.
Update, 6 October 2026. What now has a firm date is mandatory B2B e-invoicing: Order HAC/1028/2026, in force since 6 October 2026, has started the deadlines of Royal Decree 238/2026 (twelve months for businesses with a turnover above €8 million and twenty-four for everyone else, i.e. October 2027 and October 2028 by our calculation). Spain's Ministry of Finance has announced that it will postpone VeriFactu to October 2028 so that it converges with e-invoicing, but that change is not yet in the BOE (Official State Gazette): until it is published, the dates set by Royal Decree-Law 15/2025 remain in force (1 January 2027 for Corporate Income Tax filers and 1 July 2027 for everyone else). We will update this page once the regulation is published.
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