The Official State Gazette (BOE) has published Royal Decree 238/2026, of 25 March, which develops the mandatory electronic invoicing system between entrepreneurs and professionals (B2B) and amends the Invoicing Regulations approved by Royal Decree 1619/2012

This regulation constitutes the regulatory development of the obligation introduced by Law 18/2022, on the creation and growth of companies ("Create and Grow Law"), entailing a structural change in the invoicing model in Spain.

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