Spain e-Invoicing Guide

Spain is implementing a multi-layered e-invoicing framework. B2G has been mandatory since January 2015 through the FACe platform. On 24 March 2026, the Council of Ministers approved Royal Decree 238/2026 implementing the Crea y Crece Law (Law 18/2022) , making B2B e-invoicing mandatory. The decree was officially published in the BOE (Boletín Oficial del Estado) on 31 March 2026, and entered into force on 20 April 2026 (20 days after publication). On 16 April 2026, the Ministry of Finance published the draft Ministerial Order that sets the operational and technical rules for the AEAT public platform, opening a public consultation running until 8 May 2026. The draft sets the Order's operational start at 1 October 2026 (subject to change); the first business compliance deadline falls 12 months later for companies with turnover above EUR 8 million (projected October 2027), and 24 months later for all remaining businesses (projected October 2028). A free public platform operated by the AEAT will be available alongside interoperable private platforms.

In parallel, Spain has introduced Veri*factu, a real-time invoice reporting system managed by the AEAT (Agencia Estatal de Administración Tributaria). Following delays, Veri*factu is now mandatory from January 2027 for corporate income tax payers and July 2027 for self-employed taxpayers. The system requires certified invoicing software that reports billing records to AEAT as each invoice is generated.

Spain's B2G mandate via FACe has been in place since January 2015. The Crea y Crece Law was enacted in December 2022, and the implementing Royal Decree 238/2026 was approved by the Council of Ministers on 24 March 2026, then officially published in the BOE on 31 March 2026. The decree entered into force on 20 April 2026. On 16 April 2026, the Ministry of Finance published the draft Ministerial Order for public consultation (open until 8 May 2026). The Order itself takes effect on 1 October 2026 (subject to change); business compliance is then staged 12 months later for companies with turnover above EUR 8 million (projected October 2027), and 24 months later for all remaining businesses (projected October 2028). Veri*factu was postponed to 2027 (separate regulation). Companies already on the SII real-time reporting system are exempt from Veri*factu.

All suppliers to the Spanish public sector must submit invoices electronically through FACe in the FacturaE format. For B2B, the Royal Decree implementing the Crea y Crece Law mandates structured electronic invoices for all businesses, phased by size. PDF and Excel files are not considered valid electronic invoices. Businesses must also report invoice acceptance status and actual payment dates.

Veri*factu requires compliant invoicing software that reports invoice data to AEAT in real-time. B2C transactions are not covered by the B2B e-invoicing mandate but may be captured by Veri*factu reporting. Cross-border invoices follow EU ViDA rules.

Spain uses different systems for B2G and B2B. B2G invoices flow through FACe, the central government procurement platform, using the FacturaE format. B2B invoices will be exchanged via a free public platform developed by the AEAT (Tax Agency) or through private platforms, which must interoperate with all market platforms to prevent vendor lock-in. Under Royal Decree 238/2026, the AEAT public platform must be available at least 2 months before the first compliance deadline. Invoices must be in structured formats (FacturaE, UBL, or CII).

Veri*factu operates as a real-time reporting layer. Invoicing software must be certified to report invoice data to AEAT as each invoice is generated. This is separate from the invoice exchange itself and acts as a digital audit trail.

Spain enforces B2G compliance through invoice rejection on FACe. For B2B, penalties under the Crea y Crece Law can reach up to EUR 10,000 per infraction for failing to issue or accept structured e-invoices. Businesses using non-compliant invoicing software face fines of up to EUR 50,000 per year, and software vendors selling non-compliant systems risk penalties of up to EUR 150,000 per year per product.