Mandatory e-invoicing for freelancers in Spain: the deadline is now official (October 2028)
You have been issuing invoices as PDFs and sending them by email for years. Your client receives them, archives them, and that is that. The system works. And it is about to change: before 6 October 2028, if you invoice other businesses or professionals in Spain, you will have to do it in structured electronic format.
The uncertainty about the when had lasted four years, ever since Law 18/2022 established the obligation in principle. On 5 October 2026, Order HAC/1028/2026 was published in the Official State Gazette (Boletín Oficial del Estado, BOE), and the clock started: when it came into force on the following day, it triggered the adaptation deadlines.1 No more open windows or “pending regulatory development”: there are now dates.