- Short answer
- It will for sellers invoicing businesses in Spain under Spanish rules, but not yet: as of September 29, 2026, the 12/24-month clock hasn't started.
- Simplified invoices
- Outside the mandate, except those listed in article 7.2 of Spain's invoicing regulation.
- Sales to consumers
- Outside article 8 bis, which covers business or professional customers only.
- Seller outside Spain
- The rule covers sellers bound by Spain's invoicing regulation; confirm with a Spanish tax adviser whether you are.
- Not VeriFactu
- Shopify's Spain POS requirements — the Comply app, Veri*Factu — are a different obligation.
Which invoices does Spain's B2B e-invoicing rule cover?
Royal Decree 238/2026, published in Spain's official gazette (BOE) on March 31, 2026, added article 8 bis to the invoicing regulation, Royal Decree 1619/2012. Once the decree's deferred application starts, article 8 bis makes the electronic invoice mandatory when your customer is a business or professional based in Spain — its seat of economic activity, a permanent establishment or, failing those, its domicile or habitual residence — and the sale is addressed there.
The duty itself comes from Law 18/2022, known as Crea y Crece: all businesses and professionals will have to issue, send and receive electronic invoices in their commercial dealings with other businesses and professionals.
Three limits come with the rule:
- Simplified invoices (article 4 of the regulation) sit outside the mandate, except those listed in article 7.2.
- Sales to consumers fall outside article 8 bis, whose recipient is a business or professional.
- Customer consent will no longer be a condition for a mandatory e-invoice; any other electronic invoice still needs your customer's consent.
The rule covers sellers who must issue invoices under Spain's invoicing regulation, and it looks at where your customer is based. If your own business is not established in Spain, confirm with a Spanish tax adviser whether Spain's invoicing regulation binds you.
When does Spain's B2B e-invoicing mandate start?
The decree does not start the clock. Its final provision four defers application and counts both waves from the entry into force of the ministerial order developing the public e-invoicing solution:
Spain's B2B e-invoicing clock
| Step or business | When | Status as of September 29, 2026 |
|---|---|---|
| Royal Decree 238/2026 | Published March 31, 2026; in force April 20, 2026 | In force; its application is deferred |
| Ministerial order that starts the clock | The draft names October 1, 2026 for itself | A draft, put to public consultation on April 17, 2026 |
| Volume of operations above €8 million in the preceding calendar year | 12 months after the order enters into force | Not started |
| All other businesses and professionals | 24 months after the order enters into force | Not started |
Sources: Royal Decree 238/2026, final provision four (BOE, read September 29, 2026) and the draft ministerial order (Spain's Ministry of Finance, read September 25, 2026).
The decree counts from the order “in accordance with” final provision eight of Law 18/2022, which sets one-year and two-year terms from the approval of the law's implementing regulations. That provision adds a condition for article 12, the one relating to electronic invoicing between businesses and professionals: its entry into force is subject to obtaining an EU exception to articles 218 and 232 of the VAT Directive (2006/112/EC). This FAQ does not track whether that exception has been granted.
As of September 29, 2026, we have found no final order: the decree's BOE page lists none, and the BOE daily summaries we read, every issue from September 24 to 29, carry no invoicing order. Watch the BOE for the final order — its entry into force fixes both deadlines.
Can Shopify's own invoice tools issue the e-invoice?
Shopify documents invoices you send and print. For a B2B draft order, its draft orders help page says: “In the Payment section, click Send invoice.” For printed custom invoices, Shopify documents the Order Printer app; for a side-by-side, see what each of Shopify's invoice tools does.
You can use the Order Printer app to print custom invoices, packing slips, receipts, labels, and other documents for your orders. The app pulls order data directly from your Shopify admin and formats it into printable documents.
No Shopify Help Center page we read on September 25, 2026 mentions Spain's mandatory B2B e-invoicing, Royal Decree 238/2026 or Crea y Crece — that reading covered the B2B, draft-order, payment-terms, Order Printer, VAT-invoice, Shopify Payments Spain and POS country-requirements pages.
Until Shopify documents a route, plan the e-invoice as its own job: ask any app or invoicing service you consider whether it issues mandatory e-invoices under Royal Decree 238/2026 for customers based in Spain.
Is B2B e-invoicing the same as VeriFactu on Shopify POS?
Shopify's Spain guidance for Shopify POS covers something else. Its POS country requirements page says: “If your store operates in Spain, then you're required to comply with Fiscalization requirements by January 1, 2026,” and points you to the Comply app:
With Comply, Shopify POS operates in compliance with current Veri*Factu obligations in Spain by enabling automatic auditing of all Shopify POS transactions in Spain.
In the same September 25, 2026 reading, that Spain section does not mention B2B e-invoicing. Comply audits POS transactions for Veri*Factu; the B2B mandate governs the invoice you issue to a business customer in Spain. For VeriFactu's own deadlines, see our answer on receipts in Spain.
This article was written entirely by AI under human editorial direction. The editor sets the topic and structure, runs multi-stage validation on facts, links, and interactive elements, and verifies the output is useful from a business perspective. All claims are checked against official Shopify sources. Details may change — always confirm critical data at shopify.com.
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