Spain - e-invoicing mandate
Phasing in (2026–2027)
Spain's B2B e-invoicing obligation, introduced by the 'Crea y Crece' law, is being phased in. Businesses with annual turnover above €8 million are expected to comply roughly 12 months after the implementing ministerial order, with smaller businesses following later. Exact dates depend on publication of the final order - check the official source.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2017-07-01E-reportingSII — near-real-time VAT-ledger reporting for large taxpayers (turnover > €6M), VAT groups, REDEME
- 2027-01-01E-reportingVerifactu certified billing systems — corporate-tax payers (delayed from earlier dates by RD 254/2025)
- 2027-07-01E-reportingVerifactu — remaining taxable persons
Formats
Model
Centralised — one national platform routes every invoice
Network
FACe / AEAT
National specification
Facturae
Legal basis
Ley 18/2022 (Crea y Crece), art. 12 · RD 254/2025 · RD 1007/2023 (Verifactu) · Ley 25/2013 (FACe)
Official sources
- www.boe.es — Ley 18/2022 — B2B e-invoice principle, entry into force subject to the implementing regulation
- www.face.gob.es — FACe and the Facturae format (B2G)
- sede.agenciatributaria.gob.es — AEAT — Verifactu / SIF: official XSD schemas, the “Validaciones y errores” control list and the huella (hash) specification
Last verified: 2026-07-12
Contrary to the vendor maps, no firm B2B date is legally fixed: the Crea y Crece principle waits on a draft orden ministerial. SII reporting has run since 2017; Verifactu was delayed to 2027.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Spain?
Status in Spain: Phasing in (2026–2027). Spain's B2B e-invoicing obligation, introduced by the 'Crea y Crece' law, is being phased in. Businesses with annual turnover above €8 million are expected to comply roughly 12 months after the implementing ministerial order, with smaller businesses following later. Exact dates depend on publication of the final order - check the official source.
Which e-invoice formats are accepted in Spain?
The accepted formats in Spain are: Verifactu / SIF, Facturae, UBL, EN 16931. They are exchanged over Public solution / private platforms. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Spain?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Spain without transmitting anything.