The obligation and its timeline
Law 18/2022 on business creation and growth requires businesses and professionals in Spain to issue, send and receive electronic invoices between themselves, and to report their payment status. Royal Decree 238/2026 and Order HAC/1028/2026, published in the BOE, set the dates:
- October 6, 2027: businesses with turnover above 8 million euros.
- October 6, 2028: everyone else.
- October 6, 2029: payment statuses for individuals and pass-through entities up to 8 million, voluntary until then.
These are the obligation's dates, not Cord delivery dates.
What is built
- The Annex I invoice of the Order, in UBL, from the same frozen document as the PDF, with the regime key per line and the Verifactu QR when there is one.
- Issuer statuses: payment is derived from real, reconciled payments (paid, payment canceled, unpaid), without partial payments, which the regulation doesn't provide for the issuer.
- A queue that queries before resending, with the invoice withdrawn when it's voided and the statuses the customer reports.
- Honest screens: the invoice detail and Settings show the dates and whether the invoice already has what the AEAT requires.
What blocks it
The AEAT has not published the service's technical specification: the WSDL, its extensions, the validation rules, examples, the error catalog or the test environment. The rail says "Coming soon" and sends nothing until Cord can test it against what is published.
How it works
An invoice to a business customer established in Spain is queued when issued.
Cord sends it to the AEAT's public solution with the business's certificate and, if there is no response, queries before resending.
It reports payment or non-payment from reconciled payments and shows what the customer reports.
Availability and scope
Invoices from issuers in Spain to business or professional customers established in Spain, sent in the business's own name with its certificate.
Clear limits
It doesn't apply to foreign customers or simplified invoices. The Basque Country and Navarre depend on agreements with their regional tax authorities that aren't published yet, and an invoice with IRPF is delivered as Facturae until the AEAT publishes how to declare it.