E-Invoicing in Spain
Spain has implemented a dual system of B2G e-invoicing (Facturae/FACe) and real-time tax reporting (SII). B2B e-invoicing is planned under the Crea y Crece law (Law 18/2022), but implementation timeline pending final ministerial order.
Do I Need to Act?
Prepare Now— 2025 (large) / 2026 (all)
Threshold: Large companies (>€8M); all businesses from 2026
Facturae 3.2.x
Recommended format
Also accepted: UBL, CII
- 1B2G via FACe is already mandatory - ensure compliance
- 2Prepare for Verifactu real-time reporting system
- 3Large company (>€8M)? VERI*FACTU mandate applies now
- 4Validate invoices against Facturae or Peppol BIS rules
Pre-configured with Spain ruleset • Free to try
Quick Facts
Current Regulation
Facturae / SII
Language
Spanish
Currency
EUR
Accepted Formats
Facturae 3.2.x
Upcoming Changes
B2B mandate pending final regulation; VeriFactu rollout 2027
Key Dates & Timeline
January 2015
B2G e-invoicing mandatory
July 2017
SII real-time reporting launched (companies >€6M)
January 2027
VeriFactu mandatory (corporations)
July 2027
VeriFactu mandatory (all others)
Pending regulation
B2B e-invoicing implementation timeline TBD
B2G Requirements
All invoices to Spanish public administrations must be submitted through the FACe platform in Facturae format. The system requires digital signatures and specific administrative codes for routing.
Government Portal
FACe
B2B Requirements
B2B E-Invoicing: Planned under Crea y Crece law (Law 18/2022). Implementation timeline: 12 months after ministerial order published for companies >€8M turnover, 24 months for others. Ministerial order not yet published - expected 2027 or later. Current: SII reporting mandatory for companies >€6M since July 2017. VeriFactu: January 2027 (corporations), July 2027 (others).
Technical Requirements
Spanish e-invoices use the Facturae XML format with mandatory digital signature. Large taxpayers (>€6M) must report invoice data through the SII (Suministro Inmediato de Información) system within 4 days. VeriFactu will add additional integrity and traceability requirements from 2027.
Accepted Formats
- Facturae 3.2.x
Key Requirements
- Facturae format (Spanish XML standard)
- FACe portal for B2G submissions
- SII reporting for large taxpayers
- Digital signature required
Common Invoice Rejections in Spain
Top 5 validation errors based on our data
Missing VeriFACTU hash chain
Include required hash chain elements.
Clave de régimen especial missing
Set the correct clave de régimen especial for each invoice type.
NIF/CIF format invalid
Verify the NIF/CIF format and checksum letter are correct.
DIR3 codes missing or invalid
Obtain and verify all three DIR3 codes from the contracting government entity.
Don't wait for rejection
Validate your Spain invoices before sending to catch these issues early.
Penalties & Non-Compliance
SII non-compliance can result in penalties of 0.5% of the invoice amount (minimum €300, maximum €6,000 per quarter). B2G non-compliance leads to payment rejection.
E-Invoicing Partners for Spain
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