Sending the invoice by email
Sending the PDF by email can be the electronic form the invoicing regulation allows. That PDF is not the structured business-to-business e-invoice of Royal Decree 238/2026. As of 26 September 2026, the order that starts those clocks was not in the BOE.
What that sending is
Royal Decree 1619/2012 allows the invoice on paper or electronically, with a duty to keep the copy. A PDF sent to the customer can play that role of invoice. The business e-invoice system in Royal Decree 238/2026 is something else: it asks for a structured format. Until the ministerial order on the public solution is published in the BOE, those clocks have not started.
- A PDF by email can be the invoice under the 2012 regulation.
- It is not the structured business format of Royal Decree 238/2026.
- On 26 September 2026 the public-solution order was not in the BOE.
The PDF you generate
Factura Fácil generates the PDF of the invoice you issue. Emailing it does not turn it into the structured business e-invoice. The VeriFactu record, if you send it, is a different step from that PDF.
Common questions
Can the customer insist on paper only?
The regulation allows an electronic invoice. A PDF can be that invoice. The structured business e-invoice is a separate regime, and its clocks were not running on 26 September 2026.
Does emailing the PDF file a return?
No. The email takes the invoice to the customer. It does not file modelo 303 and it does not replace a billing record.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.