E-invoicing compliance and regulatory updates - Spain

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, with requirements varying by the type of government body being invoiced and the region, mostly using the FACe portal for invoicing.

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?

SII-reporting: SII-reporting of invoice record details is mandatory for businesses with EUR 6 million turnover per year.

VERI*FACTU invoicing software regulation applies to taxpayers in scope.

All Spanish businesses with a registered VAT ID are expected to comply with the upcoming B2B e-invoicing mandate (Crea y Crece). 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 (Crea y Crece).

• 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

January 1st, 2027: VERI*FACTU invoicing software regulation for businesses subject to corporate income tax

July 1st, 2027: VERI*FACTU invoicing software regulation for all taxpayers

The implementation timeline of the B2B e-invoicing mandate (Crea y Crece) depends on the official approval of the 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 once the e-invoicing mandate (Crea y Crece) is in place. 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
• For accounting and commercial purposes: Documents must be stored for six years

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

Key Actions  

• Ensure compliance: Report invoices to SII (if in scope) and/or use invoicing software conformant with the VERI*FACTU regulation to issue invoices. 
  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:

Supplier requirement: Report invoices to SII (if in scope) and/or use invoicing software conformant with the VERI*FACTU regulation to issue invoices. 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: Report invoices to SII (if in scope). Once the B2B mandate is effective, buyers must be able to receive structured e-invoices via the approved platform and ensure their compliance with all regulatory obligations (such as invoice-specific reporting).