E-invoicing compliance and regulatory updates - Spain

Electronic Invoicing Spain

As of July 2018, e-invoicing is mandatory in Spain for all Public Administration providers engaging in Business-to-Government (B2G) transactions in which invoice amounts exceed EURO 5.000.

The Law 25/2013 approved the new electronic invoicing model in the Spanish market, and in 2015, for all Public Administrations to receive and process electronic invoices in which the amount exceeds the aforementioned amount.

The successful implementation of electronic invoicing in the Public Sector led to the replication of the model in relations between companies in the private sector to the public sector. Due to this, the Public Sector Contracts Law 9/2017 came into force on March 9, 2018, by which contractors and subcontractors must send and receive invoices in electronic format.

Regarding B2B, The FACeB2B platform was created to act as a General Entry Point (GEP) for electronic invoice transmission between organisations. The objective is to promote electronic invoicing in all companies, regardless of size. Today e-invoicing for Business-to-Business (B2B) transactions is still voluntary.

However, Spain officially started paving the way for implementing a mandate on e-invoicing for Spanish companies. The“Crea y Crece” (Creation and Growth of Companies) Law  about the foundation and growth of companies, was published in the Official Gazette on 28 September 2022, making B2B e-invoicing mandatory in the following years.

This means that Spain will eventually make the use of electronic invoices mandatory in the private sector. The aim is to boost business growth in Spain by promoting business digitisation and fighting late payments in commercial operations. The adoption of the mandate will be implemented in stages,

  • Within 12 months from the approval of the Technical Specifications of the e-invoice mandate for companies and self-employed individuals with annual turnover > 8 million euros.

  • Within 24 months from the approval of the Technical Specifications of the e-invoice mandate for the remaining companies and self-employed individuals

In February 2024, The Spanish government officially informed the European Commission of its plans to implement compulsory business-to-business (B2B) e-invoicing across Spain.

The Spanish Ministry of Finance has published the Royal Decree 1007/2023 of 5 December, including the main technical requirements on e-invoicing and billing software specifications. E.g. stating that as of 1st July 2025 only Digitalized Billing Systems or Verifactu-approved billing systems may be used to prepare and submit invoices for taxpayers under the scope of the upcoming mandate.

The Spanish Tax Authority is the Ministerio de Hacienda y Función Pública.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Electronic Invoicing Spain

As of July 2018, e-invoicing is mandatory in Spain for all Public Administration providers engaging in Business-to-Government (B2G) transactions in which invoice amounts exceed EURO 5.000.

The Law 25/2013 approved the new electronic invoicing model in the Spanish market, and in 2015, for all Public Administrations to receive and process electronic invoices in which the amount exceeds the aforementioned amount.

The successful implementation of electronic invoicing in the Public Sector led to the replication of the model in relations between companies in the private sector to the public sector. Due to this, the Public Sector Contracts Law 9/2017 came into force on March 9, 2018, by which contractors and subcontractors must send and receive invoices in electronic format.

Regarding B2B, The FACeB2B platform was created to act as a General Entry Point (GEP) for electronic invoice transmission between organisations. The objective is to promote electronic invoicing in all companies, regardless of size. Today e-invoicing for Business-to-Business (B2B) transactions is still voluntary.

However, Spain officially started paving the way for implementing a mandate on e-invoicing for Spanish companies. The“Crea y Crece” (Creation and Growth of Companies) Law  about the foundation and growth of companies, was published in the Official Gazette on 28 September 2022, making B2B e-invoicing mandatory in the following years.

This means that Spain will eventually make the use of electronic invoices mandatory in the private sector. The aim is to boost business growth in Spain by promoting business digitisation and fighting late payments in commercial operations. The adoption of the mandate will be implemented in stages,

  • Within 12 months from the approval of the Technical Specifications of the e-invoice mandate for companies and self-employed individuals with annual turnover > 8 million euros.

  • Within 24 months from the approval of the Technical Specifications of the e-invoice mandate for the remaining companies and self-employed individuals

In February 2024, The Spanish government officially informed the European Commission of its plans to implement compulsory business-to-business (B2B) e-invoicing across Spain.

The Spanish Ministry of Finance has published the Royal Decree 1007/2023 of 5 December, including the main technical requirements on e-invoicing and billing software specifications. E.g. stating that as of 1st July 2025 only Digitalized Billing Systems or Verifactu-approved billing systems may be used to prepare and submit invoices for taxpayers under the scope of the upcoming mandate.

The Spanish Tax Authority is the Ministerio de Hacienda y Función Pública.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Archiving

Digital archiving of invoices is allowed in Spain, taking into account the usual requirements on readability, integrity and authenticity.

The default retention period of invoices is 6 years.


Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Basware Services

To receive invoices, Basware supports all methods: paper, portal, PDF, and true e-invoicing. Receiving through the Peppol network is supported by Basware as well, as are point-to-point EDI connections. We operate local scan centres to scan and capture data from paper invoices through optical character recognition (OCR) technology.

To send invoices, all methods are available, including the delivery to the government’s General Entry Points (GEPs) through our local partner ZeroComa. We can deliver invoices as true invoices, via email with attached PDF, on our portal or printed locally.

We can capture data from Spanish invoices and we provide both supplier and buyer portals in Spanish.


Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

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Interoperability

The Basware Network is an open network, allowing us to connect to other open networks in Spain. We have developed connections Edicom, ZeroComa, Seres, and Bavel Voxel Group, and more.

Our advice

Our current understanding is that Spain will gradually move to a clearance model, forcing suppliers to submit their B2B invoices to the governmental platform, as is already the case for B2G invoices. We assist our invoice sending customers to prepare for this transition and develop the required capabilities to deliver the necessary invoice content and format.

There will be a similar impact for invoice receiving customers, who eventually will no longer receive their invoices straight from their suppliers. Instead, they will have the possibility to download them from the governmental platform, either through an automated connection or in a manual approach. In this situation, Basware and its partners can support customers in setting up and onboarding this solution.


Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Electronic Invoicing Spain

As of July 2018, e-invoicing is mandatory in Spain for all Public Administration providers engaging in Business-to-Government (B2G) transactions in which invoice amounts exceed EURO 5.000.

The Law 25/2013 approved the new electronic invoicing model in the Spanish market, and in 2015, for all Public Administrations to receive and process electronic invoices in which the amount exceeds the aforementioned amount.

The successful implementation of electronic invoicing in the Public Sector led to the replication of the model in relations between companies in the private sector to the public sector. Due to this, the Public Sector Contracts Law 9/2017 came into force on March 9, 2018, by which contractors and subcontractors must send and receive invoices in electronic format.

Regarding B2B, The FACeB2B platform was created to act as a General Entry Point (GEP) for electronic invoice transmission between organisations. The objective is to promote electronic invoicing in all companies, regardless of size. Today e-invoicing for Business-to-Business (B2B) transactions is still voluntary.

However, Spain officially started paving the way for implementing a mandate on e-invoicing for Spanish companies. The“Crea y Crece” (Creation and Growth of Companies) Law  about the foundation and growth of companies, was published in the Official Gazette on 28 September 2022, making B2B e-invoicing mandatory in the following years.

This means that Spain will eventually make the use of electronic invoices mandatory in the private sector. The aim is to boost business growth in Spain by promoting business digitisation and fighting late payments in commercial operations. The adoption of the mandate will be implemented in stages,

  • Within 12 months from the approval of the Technical Specifications of the e-invoice mandate for companies and self-employed individuals with annual turnover > 8 million euros.

  • Within 24 months from the approval of the Technical Specifications of the e-invoice mandate for the remaining companies and self-employed individuals

In February 2024, The Spanish government officially informed the European Commission of its plans to implement compulsory business-to-business (B2B) e-invoicing across Spain.

The Spanish Ministry of Finance has published the Royal Decree 1007/2023 of 5 December, including the main technical requirements on e-invoicing and billing software specifications. E.g. stating that as of 1st July 2025 only Digitalized Billing Systems or Verifactu-approved billing systems may be used to prepare and submit invoices for taxpayers under the scope of the upcoming mandate.

The Spanish Tax Authority is the Ministerio de Hacienda y Función Pública.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.