Spain's AEAT Details Draft Ministerial Order for the SPFE Public E-Invoicing Platform
At a technical webinar on 10 September 2026, Spain's tax agency AEAT presented an updated draft Ministerial Order for the Solución Pública de Facturación Electrónica (SPFE), the public e-invoicing platform underpinning the Crea y Crece B2B mandate, adding a new October 2029 date for the smallest filers.
Spain's tax agency, the Agencia Estatal de Administración Tributaria (AEAT), held a technical webinar on 10 September 2026 to present an updated draft Proyecto de Orden Ministerial developing the Solución Pública de Facturación Electrónica (SPFE) — the free public platform that will operate alongside certified private e-invoicing platforms under Law 18/2022 ("Crea y Crece") and Royal Decree 238/2026.
What SPFE Is
SPFE is not a separate mandate — it is the technical and legal foundation for the free option businesses can use to comply with Spain's B2B e-invoicing rules, similar in spirit to how KSeF or Chorus Pro provide a state-run channel alongside private platforms elsewhere in the EU. The webinar's two-point agenda covered the content of the draft Ministerial Order and its annexes, plus practical, example-based technical detail on SPFE's services.
Key Dates Confirmed or Clarified
- 1 October 2026: AEAT is targeting this date for the Order itself to enter into force.
- 1 October 2027: Mandatory B2B e-invoicing and status reporting begins for businesses with a volume of operations above €8 million — consistent with the date already set by Royal Decree 238/2026.
- 1 October 2028: The mandate extends to all remaining businesses.
- 1 October 2029: A newly clarified date — status reporting obligations for individuals and income-attribution entities below the €8 million threshold begin a year after the general 2028 rollout, giving the smallest filers extra time.
Why This Matters
Royal Decree 238/2026 (approved 24 March 2026) had already fixed the headline October 2027/October 2028 mandate dates. What the September webinar adds is the operational detail — the SPFE platform's own legal instrument and, for the first time, a concrete date for when the smallest taxpayers must handle status reporting. Businesses should note this is still a draft order; the rules are not final until published in the Boletín Oficial del Estado.
Source
Agencia Tributaria, technical webinar "Actualización sobre la Solución Pública de Facturación Electrónica (SPFE)", 10 September 2026: agenciatributaria.es.
