BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//documentmanagement.systems//EU e-invoicing deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:E-invoicing deadlines: Spain
X-PUBLISHED-TTL:P1D
REFRESH-INTERVAL;VALUE=DURATION:P1D
BEGIN:VEVENT
UID:spain-2015-01-15-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20150115
DTEND;VALUE=DATE:20150116
SUMMARY:ES: Mandatory e-invoicing to public administrations via FACe and th
 e other general entry points
DESCRIPTION:Public sector (B2G). Applies to: Companies (SA\, SL)\, foreign 
 entities\, permanent establishments\, joint ventures and certain funds sup
 plying Spanish public bodies.\nDetails and sources: https://documentmanage
 ment.systems/e-invoicing/spain/\nBoletín Oficial del Estado: https://www.
 boe.es/buscar/act.php?id=BOE-A-2013-13722\nMinisterio para la Transformaci
 ón Digital y de la Función Pública / Ministerio de Hacienda: https://ad
 ministracionelectronica.gob.es/ctt/face\nLast verified 2026-10-03. Informa
 tion only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2017-07-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20170701
DTEND;VALUE=DATE:20170702
SUMMARY:ES: Immediate Supply of Information (SII): near real-time submissio
 n of VAT invoice records to the AEAT
DESCRIPTION:Report. Applies to: Monthly VAT filers (large companies with tu
 rnover above €6 million\, VAT groups\, businesses in the monthly refund 
 register REDEME)\; voluntary for others.\nDetails and sources: https://doc
 umentmanagement.systems/e-invoicing/spain/\nBoletín Oficial del Estado: h
 ttps://www.boe.es/buscar/doc.php?id=BOE-A-2016-11575\nAgencia Estatal de A
 dministración Tributaria: https://sede.agenciatributaria.gob.es/Sede/iva/
 suministro-inmediato-informacion/informacion-general.html\nLast verified 2
 026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2019-04-18-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20190418
DTEND;VALUE=DATE:20190419
SUMMARY:ES: FACe accepts EN 16931 invoices in UBL and CII (FACe CIUS) along
 side Facturae
DESCRIPTION:Other. Applies to: Suppliers to public bodies using FACe.\nDeta
 ils and sources: https://documentmanagement.systems/e-invoicing/spain/\nMi
 nisterio para la Transformación Digital y de la Función Pública / Minis
 terio de Hacienda: https://administracionelectronica.gob.es/ctt/face\nLast
  verified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2025-07-29-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20250729
DTEND;VALUE=DATE:20250730
SUMMARY:ES: VeriFactu: deadline for software producers and sellers to offer
  billing systems that meet the requirements
DESCRIPTION:Other. Applies to: Producers and sellers of billing software.\n
 Details and sources: https://documentmanagement.systems/e-invoicing/spain/
 \nBoletín Oficial del Estado: https://www.boe.es/buscar/act.php?id=BOE-A-
 2023-24840\nBoletín Oficial del Estado: https://www.boe.es/buscar/doc.php
 ?id=BOE-A-2024-22138\nLast verified 2026-10-03. Information only\, not leg
 al or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2026-04-20-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20260420
DTEND;VALUE=DATE:20260421
SUMMARY:ES: Royal Decree 238/2026 on mandatory B2B e-invoicing enters into 
 force\; its application is deferred until the ministerial order on the pub
 lic solution takes effect
DESCRIPTION:Other. Applies to: All businesses and professionals in scope of
  the B2B obligation.\nDetails and sources: https://documentmanagement.syst
 ems/e-invoicing/spain/\nBoletín Oficial del Estado: https://www.boe.es/bu
 scar/act.php?id=BOE-A-2026-7295\nAgencia Estatal de Administración Tribut
 aria: https://sede.agenciatributaria.gob.es/static_files/Sede/Actualidad/N
 ovedades/2026/Nota_informativa_RD_Facturacion.pdf\nLast verified 2026-10-0
 3. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2027-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:ES: VeriFactu: billing software must meet the requirements of Royal
  Decree 1007/2023 (QR code\, hash-chained invoice records\, VERI*FACTU or 
 non-VERI*FACTU mode)
DESCRIPTION:Other. Applies to: Corporate income taxpayers using billing sof
 tware (not SII businesses\, not foral territories).\nRoyal Decree 254/2025
  had set 1 January 2026\; superseded by Royal Decree-law 15/2025 of 2 Dece
 mber 2025.\nDetails and sources: https://documentmanagement.systems/e-invo
 icing/spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/act.p
 hp?id=BOE-A-2023-24840\nBoletín Oficial del Estado: https://www.boe.es/bu
 scar/act.php?id=BOE-A-2025-24446\nAgencia Estatal de Administración Tribu
 taria: https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informatico
 s-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-factu
 racion.html\nLast verified 2026-10-03. Information only\, not legal or tax
  advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2027-01-01-issue-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:ES: Mandatory B2B e-invoicing (issue and receive\, invoice status a
 nd payment reporting) for large businesses (not confirmed)
DESCRIPTION:Issue and receive. Applies to: Businesses and professionals who
 se volume of operations exceeded €8 million in the previous calendar yea
 r.\nNOT OFFICIALLY CONFIRMED.\nDate not fixed: the order has not been publ
 ished in the BOE (checked up to 3 October 2026). The draft order (April 20
 26) set its entry into force at 1 October 2026\, which has passed\; the AE
 AT told developers on 10 September 2026 that publication was expected in O
 ctober 2026\, which would put this phase in autumn 2027. Law 18/2022 also 
 makes Article 12 subject to an EU authorisation to derogate from Articles 
 218 and 232 of the VAT Directive\; no separate Council decision for Spain 
 was found\, and the Royal Decree's preamble refers to the ViDA Directive (
 EU) 2025/516.\nYear only – exact date not set.\nDetails and sources: htt
 ps://documentmanagement.systems/e-invoicing/spain/\nBoletín Oficial del E
 stado: https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295\nAgencia Estat
 al de Administración Tributaria: https://sede.agenciatributaria.gob.es/st
 atic_files/Sede/Actualidad/Novedades/2026/Nota_informativa_RD_Facturacion.
 pdf\nMinisterio de Hacienda: https://www.hacienda.gob.es/sgt/normativadoct
 rina/proyectos/16042026-proyecto-pom-factura-electronica.pdf\nDocuten: htt
 ps://docuten.com/es/blog/factura-electronica-b2b-entra-en-su-fase-tecnica/
 \nLast verified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2027-07-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20270701
DTEND;VALUE=DATE:20270702
SUMMARY:ES: VeriFactu: billing software must meet the requirements of Royal
  Decree 1007/2023
DESCRIPTION:Other. Applies to: Self-employed individuals\, income-attributi
 on entities and non-residents with a permanent establishment using billing
  software (not SII businesses\, not foral territories).\nRoyal Decree 254/
 2025 had set 1 July 2026\; superseded by Royal Decree-law 15/2025 of 2 Dec
 ember 2025.\nDetails and sources: https://documentmanagement.systems/e-inv
 oicing/spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/act.
 php?id=BOE-A-2023-24840\nBoletín Oficial del Estado: https://www.boe.es/b
 uscar/act.php?id=BOE-A-2025-24446\nAgencia Estatal de Administración Trib
 utaria: https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informatic
 os-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-fact
 uracion.html\nLast verified 2026-10-03. Information only\, not legal or ta
 x advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2028-01-01-issue-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:ES: Mandatory B2B e-invoicing (issue and receive) for all other bus
 inesses and professionals (not confirmed)
DESCRIPTION:Issue and receive. Applies to: Businesses and professionals wit
 h a volume of operations of €8 million or less\, including the self-empl
 oyed.\nNOT OFFICIALLY CONFIRMED.\nDate not fixed: depends on the ministeri
 al order\, which had not been published in the BOE by 3 October 2026\; pub
 lication was expected in October 2026\, which would put this phase in autu
 mn 2028.\nYear only – exact date not set.\nDetails and sources: https://
 documentmanagement.systems/e-invoicing/spain/\nBoletín Oficial del Estado
 : https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295\nAgencia Estatal de
  Administración Tributaria: https://sede.agenciatributaria.gob.es/static_
 files/Sede/Actualidad/Novedades/2026/Nota_informativa_RD_Facturacion.pdf\n
 Ministerio de Hacienda: https://www.hacienda.gob.es/sgt/normativadoctrina/
 proyectos/16042026-proyecto-pom-factura-electronica.pdf\nDocuten: https://
 docuten.com/es/blog/factura-electronica-b2b-entra-en-su-fase-tecnica/\nLas
 t verified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2028-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:ES: Large businesses no longer need to attach a PDF copy to their B
 2B e-invoices (not confirmed)
DESCRIPTION:Other. Applies to: Businesses and professionals whose volume of
  operations exceeded €8 million in the previous calendar year.\nNOT OFFI
 CIALLY CONFIRMED.\nDate not fixed: depends on the ministerial order\, whic
 h had not been published in the BOE by 3 October 2026.\nYear only – exac
 t date not set.\nDetails and sources: https://documentmanagement.systems/e
 -invoicing/spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/
 act.php?id=BOE-A-2026-7295\nLast verified 2026-10-03. Information only\, n
 ot legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:spain-2029-01-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20290101
DTEND;VALUE=DATE:20290102
SUMMARY:ES: Invoice status and payment reporting becomes mandatory for self
 -employed individuals and income-attribution entities (not confirmed)
DESCRIPTION:Report. Applies to: Individuals and income-attribution entities
  with a volume of operations of €8 million or less.\nNOT OFFICIALLY CONF
 IRMED.\nDate not fixed: depends on the ministerial order\, which had not b
 een published in the BOE by 3 October 2026.\nYear only – exact date not 
 set.\nDetails and sources: https://documentmanagement.systems/e-invoicing/
 spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/act.php?id=
 BOE-A-2026-7295\nAgencia Estatal de Administración Tributaria: https://se
 de.agenciatributaria.gob.es/static_files/Sede/Actualidad/Novedades/2026/No
 ta_informativa_RD_Facturacion.pdf\nLast verified 2026-10-03. Information o
 nly\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/spain/
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR