Last updated: 9 October 2026
Mandatory e-invoicing between companies (B2B): 2027–2028 deadlines
The order on e-invoicing between companies was published in the official gazette on 5 October 2026 and came into force on the 6th. Anyone invoicing more than 8 million euros has a deadline in October 2027. Everyone else, companies and the self-employed, in October 2028.
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30-second summary
- It is the duty to exchange the invoice on the B2B circuit, not the VeriFactu regime for invoicing programs.
- The order is published and in force. It is not an announcement waiting for the gazette.
- More than 8 million euros of turnover: October 2027.
- Everyone else, companies and the self-employed: October 2028.
- Vacly reads Facturae XML. TODO-REVISAR whether it already delivers the invoice on the B2B system the order requires.
Deadlines
| Milestone | Date | Status |
|---|---|---|
| Order published | 5 October 2026 | In the official gazette |
| Order in force | 6 October 2026 | In force |
| Companies above 8 million | October 2027 | Duty deadline |
| Everyone else, companies and self-employed | October 2028 | Duty deadline |
What changes
An invoice between companies and the self-employed stops being enough as a PDF sent by email when each person’s deadline arrives. It has to travel on the system the order defines. The PDF can still exist as a copy. It is not compliance.
Calendar
There is not one date for the whole business country. The 8 million euro turnover cut separates October 2027 and October 2028. A self-employed person does not inherit a large company’s date because they are its supplier, or the reverse: each one looks at their own threshold.
Who is obliged
Companies and the self-employed in their B2B relationships, on the deadline that applies to them. It is not an invoice to a private individual. It is not, by itself, the VeriFactu duty.
Accepted formats
The exact format is set by the order and the rules that go with it. Facturae is an XML that Vacly already knows how to read when digitising invoices. Reading a received XML is not the same as issuing on the mandatory circuit. TODO-REVISAR that second point before promising it in a demo.
Difference from VeriFactu
VeriFactu requires how the program records and keeps the invoice, with a fingerprint and a QR. This order requires how the invoice travels between companies. They can overlap in time and they are not interchangeable. Complying with one does not tick the other.
What an SME should do
Note whether turnover is above 8 million. Ask the program, before the deadline, that the invoice leave by the channel the order asks for and not only as a PDF. Meanwhile, do not treat the VeriFactu 2028 announcement as if it had moved this order: this order is already published.
What a firm should do with its portfolio
Separate clients by turnover threshold and by date. One email saying “in 2028 everyone” mixes whoever enters in October 2027 with whoever enters a year later, and mixes this rule with VeriFactu.
Frequently asked questions
Is e-invoicing already mandatory?
The order has been in force since 6 October 2026. Each company’s duty arrives in October 2027 or October 2028, depending on whether turnover is above or below 8 million euros.
Is it the same as VeriFactu?
No. VeriFactu is the regime of the program that issues. This is the B2B exchange duty. They have different rules and dates.
Does a self-employed person enter in 2027?
Under this order, the rest of companies and the self-employed enter in October 2028. October 2027 is the band above 8 million.
Get the invoice batch out of email
Reading received invoices is already in Vacly. Issuing on the order’s B2B circuit is still to be confirmed.
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Vacly editorial team. TODO-REVISAR: name of the author and of the adviser who reviews the legal content.