Running a business in Spain is rarely straightforward. From Modelo 720 to quarterly IVA returns, it often feels as though the rules change just when you’ve adjusted. Now, another shift is coming: electronic invoicing will soon be mandatory for all companies and freelancers.
The Spanish government has approved two pieces of legislation — Law 11/2021 on tax fraud prevention and Law 18/2022 on business growth — that together make e-invoicing compulsory for anyone issuing invoices.
From 1 January 2026: all registered companies (sociedades) must issue and receive invoices electronically
From 1 July 2026: the same rules will apply to the self-employed (autónomos).
Unlike sending a PDF by email, the new system requires invoices to be generated in a certified format that can be validated, read, and stored by the Agencia Tributaria (AEAT). The move is designed to cut down on fraud, improve transparency, and make record-keeping more efficient for both businesses and the tax office.
What Mallorca businesses and freelancers need to do:
Check your invoicing software: most established platforms will adapt to the new law, but confirmation is key.
Stop relying on Word and Excel: manually prepared invoices will no longer be valid.
Speak with your accountant: firms are already working with technology providers to create affordable, compliant options for small businesses and autónomos alike.
Why prepare now?
While the deadlines may feel distant, waiting until 2026 could mean rushed changes and unnecessary stress. By starting in 2025, businesses and freelancers can:
Avoid last-minute system overhaul.
Give staff time to adapt to the new process.
Protect cash flow and ensure reporting remains uninterrupted
Chad Harwood-Jones, Managing Director of accounting services firm Baleario, says “For many businesses and freelancers, this shift to mandatory electronic invoicing may feel daunting — another layer of compliance when people are already stretched. But it doesn’t have to be. Start early, review your systems, and engage with your accountant or technology partner. By doing so, you’ll not only stay compliant but also gain efficiency, reduce errors, and free up time to focus on your work.”
Our advice is to start early. Electronic invoicing doesn’t need to be a headache, and with a little preparation now, Mallorca’s businesses and freelancers can turn a new rule into an opportunity — simplifying admin, avoiding last-minute stress, and freeing up more time to focus on the work that really matters.
Source: Electronic Invoicing rules to hit Mallorca’s companies and freelancers by 2026
