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ERP ReferenceE-invoicing mandates

Country · ES

E-invoicing in Spain

Last verified · official sources

B2B (domestic)

Legislated (not yet in force)

B2B e-invoicing in Spain: legislated (not yet in force), with no date set yet.

B2G (public sector)

In force

In Spain, recipients have had to accept and process e-invoices since 1 January 2015; a general sending obligation is not stated in the sources we checked.

Key facts

Model
Continuous transaction controls / reporting: invoice data is reported to the tax authority in (near) real time or via accredited platforms.
Formats
Network / platform
FACe (B2G single entry point); FACeB2B
Archiving period
4 years
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 1 January 2015B2GIn forcereceive

    All public sector entities must receive and process structured e-invoices (Law 25/2013); FACe is the single entry point, mandatory for central government and optional for regional and local governments

  2. 1 January 2027B2Brelated requirementLegislated (not yet in force)

    Related invoicing-software requirement (not an e-invoice mandate): entities filing Corporate Income Tax must use invoicing systems (SIF) that meet the RRSIF / VERI*FACTU regulation (Royal Decree-law 15/2025)

  3. 1 July 2027B2Brelated requirementLegislated (not yet in force)

    Related invoicing-software requirement: all other taxpayers must have RRSIF/VERI*FACTU-compliant invoicing systems

  4. Date not setB2BLegislated (not yet in force)send and receive

    Mandatory B2B e-invoicing under Law 18/2022 ('Crea y Crece'): businesses with annual revenue of EUR 8 million or more get one year, others two years, from the entry into force of the technical regulation (start date depends on that regulation; not set in our sources)

Details and caveats

Real-time VAT reporting (SII) is compulsory for businesses with annual turnover above EUR 6 million, REDEME-registered businesses and VAT groups: invoice data must be submitted within four working days of issuance. Facturae is the national XML format, used with a XAdES electronic signature. The EC factsheet (last updated Aug 2025) still gives 1 Jan 2026 for VERI*FACTU; the Spanish Tax Agency note (updated Oct 2026) moves the deadlines to 1 Jan 2027 / 1 Jul 2027. Archiving: invoices and supporting documents must be kept for the 4-year tax limitation period (art. 29.2.e General Tax Law, art. 165 VAT Act); longer for invoices subject to a VAT regularisation period (Agencia Tributaria).

ERP support in Spain

FAQ

Is B2B e-invoicing mandatory in Spain?

B2B e-invoicing in Spain: legislated (not yet in force), with no date set yet.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Spain?

In Spain, recipients have had to accept and process e-invoices since 1 January 2015; a general sending obligation is not stated in the sources we checked.

Which e-invoice formats and network are used in Spain?

Formats recorded from official sources: Facturae, EN 16931 (accepted via FACe, converted to Facturae). Network or platform: FACe (B2G single entry point); FACeB2B.

Related

Sources

Last verified . Always check the official source before acting.