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Spain

Spain e-Invoicing

Updated 23 January 2026

B2B
phased
since 27 December 2022
Law 18/2022 sets phased B2B mandate pending technical Order.
B2G
mandatory
since 15 January 2015
FacturaE via FACe mandatory for central public administration; extended to regional/local.
B2C
none

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View Spain's e-invoicing regulatory compliance information.

EN 16931
FacturaE
UBL
CII
EDIFACT

Archiving Requirements:

4 years for tax purposes per Agencia Tributaria (Article 29.2 Law 58/2003); 6 years for commercial records per Commercial Code; electronic storage permitted; offshore storage requires prior notification to tax authority.
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Access Spain's EN 16931 standards, FacturaE, UBL, CII format specifications, and archiving requirements.

N/A
SII (Suministro Inmediato de Información) used for near-real-time VAT reporting for certain taxpayers.

Access detailed regulatory announcements and implementation guidance.

FacturaE B2G mandatory
15 January 2015
B2G
Details available after sign in
Law 18/2022 passed (B2B basis)
27 December 2022
Domestic B2B
Details available after sign in
ViDA Package published in Official Journal
25 March 2025
EU Level
Details available after sign in
Extraordinary SII Exit Window Opens
25 December 2025
B2B
Details available after sign in
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Details available after sign in
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Details available after sign in
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Details available after sign in
ViDA: Domestic Alignment
1 January 2035
Domestic
Details available after sign in
Last updated: 23 January 2026
Official Source