Electronic Invoicing in Spain
Is e-invoicing mandatory in Spain ?
In Spain, e-invoicing for Business-to-Government (B2G) transactions has been mandatory since 2015. E-invoicing for Business-to-Business (B2B) transactions remains voluntary, but a full mandate is planned, pending regulatory approval. The B2B obligation will take effect 12 months after the regulation is approved for larger businesses, and 24 months after approval for smaller businesses.
Who is affected?
All Spanish businesses with a registered VAT ID are expected to comply with the upcoming B2B e-invoicing mandate. Final details will be confirmed once the regulation is approved and published.
Compliance requirements
Businesses should prepare for a phased rollout of mandatory B2B e-invoicing.
- Companies with VAT turnover over €8 million must comply within one year of regulation approval
- All other businesses must comply within two years
The timeline will remain tentative until formal approval and publication by the Spanish government.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
The implementation timeline depends on the official approval of B2B e-invoicing legislation:
- 1 year after approval: Mandatory for businesses with VAT turnover over €8 million
- 2 years after approval: Mandatory for all other businesses
Standards & Platforms
Platform
It is expected that invoices will need to be cleared through a government-operated platform. This will be confirmed once the regulation is finalized.
What formats are required in Spain?
Once B2B e-invoicing becomes mandatory, the following structured formats are expected to be accepted:
- XML of CEFACT/ONU
- UBL
- EDIFACT
- Facturae
Final confirmation will follow the regulation’s publication.
Archiving in Spain
What are the archiving requirements in Spain?
- For tax and VAT purposes: Invoices must be stored for four years, starting from the end of the calendar year in which the invoice was issued
- For accounting and commercial purposes: Documents must be stored for six years
- For transactions involving investment gold: Keep invoices for five years
Legal invoice:
Expected legal definitions, pending regulation approval:
- For suppliers: A legal invoice is the invoice data submitted to and cleared through the government platform, with clearance evidence.
- For buyers: A legal invoice is the cleared invoice received or retrieved from the government platform.
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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
- Ensure compliance – Prepare for the B2B e-invoicing mandate, ensuring invoice format and transmission comply with future legal requirements.
- Communicate with suppliers – Align processes to support structured invoicing and government platform usage.
- Archive invoices – Store invoices according to Spanish VAT and accounting regulations.
Spanish E-Invoicing and Archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2015 |
| B2B | Voluntary | Expected to become mandatory soon |
Supplier requirement: Once the B2B mandate is effective, Spanish suppliers must issue e-invoices in a structured format, adhering to approved standards and processing them through the designated platform.
Buyer requirement: Buyers must be able to receive structured e-invoices via the approved platform and ensure their compliance with all regulatory obligations.
Archiving requirement: Both suppliers and buyers must retain invoices for at least four years for VAT compliance and six years for accounting purposes.
