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Spain has implemented a dual system of B2G e-invoicing (Facturae/FACe) and real-time tax reporting (SII). The country is expanding requirements to include B2B e-invoicing for larger companies.
Last verified: January 3, 2025
Source: Agencia Tributaria
Current Regulation
Facturae / SII
Language
Spanish
Currency
EUR
Accepted Formats
Facturae 3.2.x
Upcoming Changes
B2B mandate for large companies in 2025
January 2015
B2G e-invoicing mandatory
July 2017
SII real-time reporting launched
2025
B2B mandate for companies >€8M turnover
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.
Spain is implementing B2B e-invoicing in phases. Companies with turnover exceeding €8 million will be required to issue and receive e-invoices starting in 2025. The mandate will extend to smaller businesses in subsequent years.
Spanish e-invoices use the Facturae XML format with mandatory digital signature. Large taxpayers must also report invoice data through the SII (Suministro Inmediato de Información) system within 4 days.
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.
Use our free Obligation Finder to get a personalized compliance report based on your specific business situation.