Electronic invoicing guide
Spain
Digital reporting requirements
B2G: Centralized (FACTURAE via FACE platform)
B2B: Post-audit + VeriFactu (invoicing software integrity requirements, not invoice exchange)
Basque Country: TicketBAI (CTC – real-time reporting to Foral Tax Authorities, not clearance)
Obligatory
B2G:
- Issuance: Mandatory for suppliers of goods and services to Public Administrations.
- Reception: Mandatory for public administrations and in relations between contractors and subcontractors when the value is greater than 5,000 euros.
B2B:
- Issuance and Reception: Voluntary. Will be mandatory approx. Oct 2027.
B2C:
- Issuance and Reception: Voluntary, but permitted.
Authority
AEAT – Agencia Tributaria (State Tax Agency)
Foral Treasuries in Basque Country (TicketBAI).
Platform
B2G: FACe
B2B: Will be SPFE (Solucion Pública de Facturación Electronica)
Reporting: SII – Suministro Inmediato de Información SILICIE – Suministro Inmediato de Libros Contables de Impuestos Especiales
Basque Country: TicketBAI – LROE, e-invoicing and e-reporting system in the Basque Country.
Format
B2G: FACTURAE XML via FACE
B2B:to be Structured format compliant with the EU semantic model EN16931. Accepted syntaxes: UBL, CII, EDIFACT, Facturae. Reference format for the public AEAT platform: UBL.
Storage time
6 years
Reporting and processes
Periodic Reporting
SII: Mandatory for companies with turnover above €6M, VAT groups, and REDEME members.
SILICIE: Mandatory for excise duty operators.
VeriFactu: Requires certified invoicing software to generate tamper-proof, sequentially chained invoice records with a digital fingerprint, QR code, and timestamp. Mandatory for corporate taxpayers from 1 January 2027 and for self-employed from 1 July 2027. Companies under SII are exempt.
VeriFactu governs how software generates invoices — it is a separate obligation from the B2B invoice exchange requirement under RD 238/2026.
Upcoming legislative changes
Spain has established mandatory electronic invoicing for all B2B transactions between companies and self-employed professionals; however, the implementation timeline has not yet started.
Electronic invoices must be structured, machine-readable files compliant with EN16931. PDFs, Excel files, and paper invoices no longer qualify as valid e-invoices.
The system is hybrid: companies can exchange invoices via accredited private platforms, the free public AEAT platform, or both. All private platforms must be interoperable.
Compliance is phased and is triggered from the date the Ministerial Order enters into force. Based on the current draft, that date is projected as 1 October 2026 (pending official confirmation):
| Obligation | Threshold | Deadline |
|---|---|---|
| Issue & receive e-invoices | Turnover >€8M | 12 months from MO (~Oct 2027) |
| Issue & receive e-invoices | All others | 24 months from MO (~Oct 2028) |
| Report invoice status | Turnover >€8M | 12 months from MO (~Oct 2027) |
| Report invoice status | All others | 36 months from MO (~Oct 2029) |
Invoice status must be reported within a maximum of 4 business days from receipt. Accepted statuses are: accepted, rejected, and paid (including the effective payment date). Both issuers and recipients are subject to sanctions for non-compliance.
Companies not established in Spain are only subject to these obligations if their B2B transactions are carried out through a permanent establishment in Spain for indirect tax purposes.
Links of Interest and documents
Do you have a specific need?
Get in touch with our team of experts to tackle legislative challenges.
- Detailed reports for any market.
- Support and advice in the implementation process.
- Electronic invoicing as the cornerstone of your company's digital transformation.
