The Spain page in einvoice-preflight used to say that Spain's B2B e-invoicing timeline "depends on regulations". That stopped being true on 5 October 2026, when Order HAC/1028/2026 appeared in the BOE.
As advisory and news summaries describe it: businesses and professionals with turnover above 8 million euro in the previous calendar year must e-invoice B2B from 6 October 2027, and everyone else in scope from 6 October 2028. Invoices sent through the public solution use the EN 16931 model in UBL, and a business on a private platform also sends a faithful copy to the public solution. A readable PDF is reported to travel with the structured invoice for the first 12 months unless the recipient agrees otherwise.
The page now carries a B2B timeline, two new FAQ answers and a hub-table row, and keeps Verifactu (the separate rule for invoicing software) apart. One outlet reports a Finance Ministry plan to push Verifactu to October 2028; I found no BOE text for it, so the page still shows the enacted 2027 dates and says so.
What I did not do: read the BOE. The sources are search excerpts from EY, KPMG, Seeburger, Fiscal Solutions, peppol.nu and VATupdate, and the page says that. Penalties and exemptions are not stated. A summary, not tax advice.