Rd 824/2010 May 2026

RD 824/2010 laid the foundational framework for the voluntary use of electronic invoices in Spain, ensuring legal equivalence with paper invoices. Today, it coexists with more recent mandatory requirements for B2B electronic invoicing.

The decree has been updated and complemented by later regulations, especially Law 18/2022 on the creation and growth of companies (Crea y Crece Law), which mandates electronic invoicing for all companies and self-employed professionals in B2B transactions starting from specific phases (2024–2026), and by Law 56/2007 on measures to promote the information society (LISI). rd 824/2010

Royal Decree 824/2010, of June 25, which regulates the contracting of services of the electronic administration in the field of invoicing and the provision of technological services for the issuance and reception of electronic invoices. RD 824/2010 laid the foundational framework for the