The draft order affects providers of Information Society services.

DRAFT ORDER REGULATING THE PUBLIC ELECTRONIC INVOICING SOLUTION, IN ACCORDANCE WITH THE THIRD FINAL PROVISION OF ROYAL DECREE 238/2026 OF 25 MARCH

The objective and main content of this draft order is to specify the technical aspects and specifications of the public electronic invoicing solution, referred to in the first paragraph of the third final provision of Royal Decree 238/2026 of 25 March 2026 implementing the mandatory electronic invoicing system between entrepreneurs and professionals and amending the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012 of 30 November 2012.

This Royal Decree was published in the Official State Gazette on 31 March 2026:
https://www.boe.es/boe/dias/20...
This draft ministerial order develops the following aspects for which it is authorised:
- Specification of the content and technical elements determining the service for issuing and interconnecting invoices and sending true and accurate copies, to be provided by the public solution. Specifically, it sets out the semantic model, syntax and minimum requirements for electronic invoices issued or exchanged via the public solution, as well as copies.
- Specifications of the content and technical elements (syntax) of the communications relating to payment.
- Description and retrieval service of invoices and payment information.
- The unique encoding of electronic invoices and their insertion in invoice syntaxes are defined.
- The methods of authentication, identification and representation required to access this public solution