Key facts, deadlines, and compliance requirements for Spain's e-invoicing rollout.
Spain is implementing a multi-layered e-invoicing framework. B2G has been mandatory since January 2015 through the FACe platform. The Crea y Crece Law introduced a B2B e-invoicing mandate starting January 2027 for companies with turnover above EUR 8 million, with all remaining businesses following by mid-2027.
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.
What is Veri*factu?
A real-time invoice reporting system managed by the AEAT. Certified invoicing software must report billing records to the tax authority as each invoice is generated. It creates a chained hash and electronic signature for each invoice.
Spain's B2G mandate via FACe has been in place since January 2015. The Crea y Crece Law was enacted in September 2022, with B2B e-invoicing taking effect 12 months after the implementing regulations are published (estimated 2027 for large companies, 2028 for all others). Veri*factu was delayed by Royal Decree-Law 15/2025 to January 2027 for companies and July 2027 for self-employed taxpayers. Companies already on the SII real-time reporting system are exempt from Veri*factu.
When does Veri*factu become mandatory?
January 2027 for corporate income tax payers. July 2027 for self-employed (IRPF) taxpayers. 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 Crea y Crece mandate applies to all businesses, phased by size with larger enterprises first.
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.
Are SII participants required to use Veri*factu?
No. Companies with turnover above EUR 6 million that already report via SII (Suministro Inmediato de Informacion) are exempt from Veri*factu since they already provide real-time data to AEAT.
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 between businesses 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.
How long must invoices be retained in Spain?
4 years for tax purposes per the Agencia Tributaria, and 6 years for commercial records per the Commercial Code. Electronic storage is permitted. Offshore storage requires prior notification to the tax authority.
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.
What are the penalties for e-invoicing non-compliance in Spain?
Up to EUR 10,000 per infraction under the Crea y Crece Law. EUR 50,000 per year for using non-compliant invoicing software. Software vendors face up to EUR 150,000 per year per product for selling non-compliant systems.
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