Countries · ES
E-invoicing in Spain
Spain is implementing mandatory B2B e-invoicing through a phased approach, with the Verifactu real-time reporting system and structured e-invoice requirements expected to take full effect in 2026-2027. B2G e-invoicing has been mandatory via the FACe platform since 2015, and regional systems like TicketBAI in the Basque Country add additional requirements.
The Spanish mandate, governed by the "Crea y Crece" law, requires all B2B transactions to use structured e-invoicing. Large enterprises (revenue >€8 million) must comply first, with SMEs following in a subsequent phase. The Verifactu system requires invoicing software to report invoice data to the tax authority (AEAT) in near real-time.
Spain's e-invoicing landscape is complex due to regional variations: the Basque Country's TicketBAI system, Navarra's requirements, and the national FACe/Verifactu frameworks coexist. Invoice Navigator validates Spanish e-invoices against the Facturae format for B2G and EN 16931-compliant formats for B2B, covering both national and regional rule sets.
Non-compliance with the Verifactu reporting requirements can result in fines of up to €50,000. B2G invoices not submitted through FACe are rejected, delaying government payments.
TL;DR
| Phase | Status | Scope |
|---|---|---|
| B2G | Live (Jan 2015) | All public administration suppliers |
| SII reporting | Live (Jul 2017) | Companies >€6M revenue |
| VeriFactu | Jan 2027 / Jul 2027 | Corporations Jan 2027, all others Jul 2027 |
| B2B e-invoicing | Pending regulation | Timeline TBD — awaiting ministerial order |
Spain's system is layered: existing B2G, live SII reporting, imminent VeriFactu, and a future B2B mandate. Each layer has distinct technical requirements.
SII real-time reporting. Companies over €6M revenue must report invoice data to AEAT within 4 days via the SII API. This is not e-invoicing — it's reporting of invoice metadata. But if your pipeline handles Spanish customers, you likely need SII integration regardless of the B2B mandate timeline.
VeriFactu (2027). VeriFactu adds integrity and traceability requirements to all invoicing software. Every invoice gets a hash chain linking it to the previous invoice, preventing retroactive tampering. Your ERP integration must support sequential hash generation. Corporations comply January 2027, all others July 2027.
B2G via FACe. Facturae 3.2.x is the required format with mandatory digital signature (XAdES). FACe uses administrative codes (OC, OG, UT) for routing — these are specific to each public entity and must be looked up per-recipient. Incorrect codes cause rejection with unhelpful error messages.
- What are Spain's e-invoicing requirements?
- Spain is implementing mandatory B2B e-invoicing through the Verifactu real-time reporting system under the Crea y Crece law, phased by company size from 2026-2027. B2G e-invoicing via the FACe platform has been mandatory since 2015. Regional systems like TicketBAI in the Basque Country add additional requirements.
- What is Spain's Verifactu system?
- Verifactu is Spain's real-time invoice reporting system requiring invoicing software to transmit invoice data to the tax authority (AEAT) as invoices are generated. It is part of Spain's broader B2B e-invoicing mandate under the Crea y Crece law. Non-compliance can result in fines of up to €50,000.
Have a Spain e-invoice that came back rejected? Check it here.
Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.