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Spain e-Invoicing
Updated 31 March 2026
Read our full Spain e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
B2B
phased
since 27 December 2022Royal Decree 238/2026, published in the BOE on March 31, 2026, implements Law 18/2022 (Crea y Crece). Enters into force 20 days after publication (April 20, 2026). Companies >EUR 8M turnover: 1 year from Treasury ministerial order (expected before July 1, 2026). All others: 2 years. Public AEAT platform (free) or interoperable private platforms; platform must be available at least 2 months before the first compliance deadline. Structured formats required (PDF/Excel not valid).
B2C
none
B2G
mandatory
since 15 January 2015FacturaE via FACe mandatory for central public administration; extended to regional/local.
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Penalties
Failure to Issue or Accept E-Invoices
Non-Compliant Invoicing Software
Up to EUR 50,000 per year for businesses using invoicing software that does not meet mandatory e-invoicing requirements.
Software Vendor Non-Compliance
Up to EUR 150,000 per year per product for vendors selling invoicing systems that do not comply with mandatory e-invoicing standards.
Standards:
EN 16931
Supported Formats:
FacturaE
UBL
CII
EDIFACT
Clearance Model:
AEAT (Tax Agency) public platform for free invoice exchange and repository; must be available at least 2 months before the first compliance deadline (per Royal Decree 238/2026). Private platforms permitted but must interconnect with all market platforms (no vendor lock-in). Invoice acceptance status and actual payment dates must be reported. Structured file formats required; PDF and Excel are not accepted as electronic invoices.
N/A
SII (Suministro Inmediato de Información) used for near-real-time VAT reporting for certain taxpayers.
FacturaE B2G mandatory
15 January 2015
B2G
Central public administration acceptance via FACe per Law 25/2013.
Law 18/2022 passed (B2B basis)
27 December 2022
Domestic B2B
Legal basis for phased B2B mandate; technical order pending.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Extraordinary SII Exit Window Opens
25 December 2025
B2B
Royal Decree-Law 16/2025 establishes temporary opt-out from SII (December 25, 2025 - January 31, 2026) for voluntary participants affected by Veri*factu postponement. Exit via AEAT Forms 036/037.
Royal Decree for Mandatory B2B E-Invoicing Approved
24 March 2026
Legislative
Council of Ministers approves the Royal Decree implementing Law 18/2022 (Crea y Crece) , establishing mandatory B2B e-invoicing. Companies with annual turnover above EUR 8 million must comply within one year of the Treasury ministerial order (orden ministerial de Hacienda); all remaining businesses within two years. The Treasury order is expected before July 1, 2026 . A free public platform operated by the AEAT will be available alongside interoperable private platforms.
Royal Decree 238/2026 Published in BOE
31 March 2026
Legislative
Royal Decree 238/2026 officially published in the Boletín Oficial del Estado (BOE). The decree implementing Law 18/2022 (Crea y Crece) for mandatory B2B e-invoicing enters into force 20 days after publication (April 20, 2026). The AEAT public platform must be available at least 2 months before the first compliance deadline.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
Projected: Large Companies B2B E-Invoicing Deadline
1 July 2027
B2B
Estimated compliance deadline for companies with annual turnover above EUR 8 million, based on one year after the Treasury ministerial order (expected before July 1, 2026, but not yet published). Exact date depends on actual publication. Structured electronic invoices required; PDF and Excel not accepted.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
Projected: All Companies B2B E-Invoicing Deadline
1 July 2028
B2B
Estimated compliance deadline for all remaining companies with annual turnover at or below EUR 8 million, based on two years after the Treasury ministerial order (expected before July 1, 2026, but not yet published). Exact date depends on actual publication. Must also report invoice acceptance status and actual payment dates.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.
