E-invoicing for associations

Rules for associations depend on their VAT status, which differs by country. The guide below applies the rules for a typical association.

What the deadlines mean for you

Based on a typical business in this industry: association, small-business VAT status, partly business customers. Your case may differ, so run the check.

• Issuing e-invoices

  Upcoming6 October 2028

  All other businesses and the self-employed must issue and receive e-invoices with business customers from 6 October 2028.

  Source: Art. 2 bis Ley 56/2007; RD 238/2026 disp. final 4ª.1.b); Orden HAC/1028/2026

• Compliant software

  Not affected

  If you only write, print and store invoices by hand or in Word or Excel, you are not using an invoicing system and VeriFactu does not affect you while that stays the case.

  Source: Art. 29.2.j LGT; RD 1007/2023 art. 1; FAQ AEAT (criterio interpretativo)

Take the full check (2 minutes)

A typical setup

Often an invoice inbox and a viewer are enough. Associations with taxable activities above the small-business limits need invoicing software.

General information, not tax advice. Ask your tax adviser about your specific case.