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Spain e-Invoicing

Factura electrónica en España

Updated 1 June 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Spain mandates FacturaE via FACe for B2G since 2015, covering central, regional and local administration. A phased B2B mandate under Law 18/2022 is framed by Royal Decree 238/2026, staged from October 2027 for companies above EUR 8 million turnover and October 2028 for the rest. Formats include FacturaE, UBL and CII.

Spain e-Invoicing Overview
ViDA

B2B
phased
since 27 December 2022
Phased B2B mandate under Law 18/2022 (Crea y Crece). Royal Decree 238/2026 (in force 20 April 2026) sets the framework. The draft Ministerial Order regulating the AEAT public platform (SPFE) is expected to enter into force on 1 October 2026. AEAT's reference calendar then stages compliance: e-invoicing and payment reporting from 1 October 2027 for companies with turnover above EUR 8 million, e-invoicing for all other companies plus payment reporting for SME legal persons from 1 October 2028, and payment reporting for remaining natural persons and income-attribution entities from 1 October 2029. Dates remain subject to publication of the final Order in the BOE.
B2G
mandatory
since 15 January 2015
FacturaE via FACe mandatory for central public administration; extended to regional/local.
B2C
none
Next deadline1 October 2026 · Expected: Ministerial Order Enters into Force

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Read the full Spain e-invoicing guide

Implementation Timeline(16 events)

Key mandate dates. Select a date for detail, or show all updates below.

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 the phased mandate with compliance staged one year after the pending Ministerial Order for companies above EUR 8 million turnover and two years for all others.
Royal Decree 238/2026 Published in BOE
31 March 2026
Legislative
Royal Decree 238/2026 is published in the Boletín Oficial del Estado, entering into force April 20, 2026 (20 days after publication).
Draft Ministerial Order Opens Public Consultation
16 April 2026
Legislative
The Ministry of Finance publishes the draft Ministerial Order setting the operational and technical rules for the AEAT public platform. Stakeholders may submit comments until May 8, 2026; the draft anticipates commencement on October 1, 2026 (subject to change, no binding effect at this stage).
AEAT Publishes SPFE Functional and Technical Documentation
1 June 2026
B2B
AEAT publishes two documents from its 19 May 2026 developer seminar giving the first complete picture of the public e-invoicing platform (SPFE): a functional overview of the draft Ministerial Order and the SPFE technical aspects . The SPFE will work exclusively with UBL syntax aligned to EN 16931:2026 (UBL 2.5). Senders must validate invoices against the published XSD schemas and Schematron business rules before submission, as no production validation service will be offered. Connectivity is via synchronous web services with electronic certificate authentication, and retrieval of invoices or statuses requires a power of attorney (apoderamiento) registered with AEAT. Faithful copies (copia fiel) of invoices exchanged outside the SPFE must be deposited simultaneously with issuance, flagged via the CopyIndicator field, and each invoice carries a unique code (issuer NIF, series and number, and issue date) enabling automatic deduplication.
Expected: Ministerial Order Enters into Force
1 October 2026
B2B
The draft Ministerial Order regulating the SPFE states it will enter into force on 1 October 2026. The AEAT integration test environment opens once the Order is published in the BOE, with developer documentation (service catalogues, WSDLs, XSD schemas, Schematron files and message examples) published on the AEAT developer portal beforehand.
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 October 2027
B2B
Companies with turnover above EUR 8 million must exchange structured e-invoices and report payment statuses from this date under the AEAT reference calendar , one year after the Ministerial Order is expected to take effect (1 October 2026). The date remains subject to publication of the final Order in the BOE.
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 October 2028
B2B
Remaining companies (turnover at or below EUR 8 million) must exchange structured e-invoices from this date under the AEAT reference calendar ; SME legal persons also begin reporting payment statuses. Subject to publication of the final Order in the BOE.
Projected: Payment Reporting for Remaining SMEs
1 October 2029
B2B
Natural persons and income-attribution entities with turnover at or below EUR 8 million begin reporting invoice payment statuses, the final stage of the AEAT reference calendar .
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.

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Compliance Regime

CTC Model
Centralised platform
AEAT public platform (SPFE) for free invoice exchange and universal repository of faithful copies; must be available at least 2 months before the first compliance deadline (per Royal Decree 238/2026). The SPFE works exclusively with UBL syntax aligned to EN 16931:2026 (UBL 2.5). Private platforms are permitted but must interconnect with all market platforms (no vendor lock-in) and must deposit a faithful copy (copia fiel) in the SPFE simultaneously with issuance, flagged via the CopyIndicator field. Each invoice carries a unique code (issuer NIF, series and number, and issue date) enabling automatic deduplication. Recipients must report rejection (silence counts as acceptance), the full payment date and the payment due date. Connectivity is via synchronous web services with electronic certificate authentication; retrieving invoices or statuses requires a power of attorney (apoderamiento) registered with AEAT. Senders must validate against the published XSD schemas and Schematron rules, as no production validation service will be offered. Structured file formats required; PDF and Excel are not accepted as electronic invoices.
Network
Centralised platform
Standards
EN 16931

Record-keeping & Reporting

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

Technical Formats

FacturaE
UBL 2.5
CII
EDIFACT

Penalties

Failure to Issue or Accept E-Invoices
Up to EUR 10,000 per infraction for failing to issue or accept structured B2B e-invoices under Law 18/2022 (Crea y Crece) .
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.

Read our full Spain e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • AEATAgencia Estatal de Administración TributariaTax authority
  • Ministerio de HaciendaMinisterio de HaciendaMinistry
  • FacturaeFacturae – Formato de Factura Electrónica (Ley 25/2013)Standards body
  • FACePunto General de Entrada de Facturas Electrónicas de la Administración General del EstadoMandate portal
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Related Countries

  • FrancePhased
  • GermanyPhased
  • GreecePhased
  • IrelandPhased

Frequently asked questions about e-Invoicing in Spain

Yes, e-Invoicing is mandatory in Spain for B2G (since 2015-01-15) transactions.

B2B e-Invoicing in Spain is in a phased rollout since 2022-12-27. Phased B2B mandate under Law 18/2022 (Crea y Crece). Royal Decree 238/2026 (in force 20 April 2026) sets the framework. The draft Ministerial Order regulating the AEAT public platform (SPFE) is expected to enter into force on 1 October 2026. AEAT's reference calendar then stages compliance: e-invoicing and payment reporting from 1 October 2027 for companies with turnover above EUR 8 million, e-invoicing for all other companies plus payment reporting for SME legal persons from 1 October 2028, and payment reporting for remaining natural persons and income-attribution entities from 1 October 2029. Dates remain subject to publication of the final Order in the BOE.

B2G e-Invoicing in Spain is mandatory since 2015-01-15. FacturaE via FACe mandatory for central public administration; extended to regional/local.

Spain supports the following e-Invoice formats: FacturaE, UBL 2.5, CII, EDIFACT.

Spain uses the following e-Invoicing standards: EN 16931. Archiving requirement: 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..

AEAT public platform (SPFE) for free invoice exchange and universal repository of faithful copies; must be available at least 2 months before the first compliance deadline (per Royal Decree 238/2026). The SPFE works exclusively with UBL syntax aligned to EN 16931:2026 (UBL 2.5). Private platforms are permitted but must interconnect with all market platforms (no vendor lock-in) and must deposit a faithful copy (copia fiel) in the SPFE simultaneously with issuance, flagged via the CopyIndicator field. Each invoice carries a unique code (issuer NIF, series and number, and issue date) enabling automatic deduplication. Recipients must report rejection (silence counts as acceptance), the full payment date and the payment due date. Connectivity is via synchronous web services with electronic certificate authentication; retrieving invoices or statuses requires a power of attorney (apoderamiento) registered with AEAT. Senders must validate against the published XSD schemas and Schematron rules, as no production validation service will be offered. Structured file formats required; PDF and Excel are not accepted as electronic invoices.

Spain has penalties for e-Invoicing non-compliance. Failure to Issue or Accept E-Invoices: Up to EUR 10,000 per infraction for failing to issue or accept structured B2B e-invoices under Law 18/2022 (Crea y Crece) . 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.

Yes, Spain is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Spain is 1 October 2026: Expected: Ministerial Order Enters into Force. The draft Ministerial Order regulating the SPFE states it will enter into force on 1 October 2026. The AEAT integration test environment opens once th