E-invoicing in Spain: what is confirmed and what is still pending

Timeline

1. 15 January 201514,15Mandatory e-invoicing to public administrations via FACe and the other general entry pointsCompanies (SA, SL), foreign entities, permanent establishments, joint ventures and certain funds supplying Spanish public bodiesPublic sector (B2G)
2. 1 July 201716,17Immediate Supply of Information (SII): near real-time submission of VAT invoice records to the AEATMonthly VAT filers (large companies with turnover above €6 million, VAT groups, businesses in the monthly refund register REDEME); voluntary for othersReport
3. 18 April 201915FACe accepts EN 16931 invoices in UBL and CII (FACe CIUS) alongside FacturaeSuppliers to public bodies using FACeOther
4. 29 July 20257,13VeriFactu: deadline for software producers and sellers to offer billing systems that meet the requirementsProducers and sellers of billing softwareOther
5. 20 April 20263,4Royal Decree 238/2026 on mandatory B2B e-invoicing enters into force; its application is deferred until the ministerial order on the public solution takes effectAll businesses and professionals in scope of the B2B obligationOther
6. Today, 3 October 2026
7. 1 January 20277,8,9VeriFactu: billing software must meet the requirements of Royal Decree 1007/2023 (QR code, hash-chained invoice records, VERI*FACTU or non-VERI*FACTU mode)Corporate income taxpayers using billing software (not SII businesses, not foral territories)OtherRoyal Decree 254/2025 had set 1 January 2026; superseded by Royal Decree-law 15/2025 of 2 December 2025.
8. 20273,4,5,20Mandatory B2B e-invoicing (issue and receive, invoice status and payment reporting) for large businessesBusinesses and professionals whose volume of operations exceeded €8 million in the previous calendar yearIssue and receivenot officially confirmedDate not fixed: the order has not been published in the BOE (checked up to 3 October 2026). The draft order (April 2026) set its entry into force at 1 October 2026, which has passed; the AEAT told developers on 10 September 2026 that publication was expected in October 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.
9. 1 July 20277,8,9VeriFactu: billing software must meet the requirements of Royal Decree 1007/2023Self-employed individuals, income-attribution entities and non-residents with a permanent establishment using billing software (not SII businesses, not foral territories)OtherRoyal Decree 254/2025 had set 1 July 2026; superseded by Royal Decree-law 15/2025 of 2 December 2025.
10. 20283,4,5,20Mandatory B2B e-invoicing (issue and receive) for all other businesses and professionalsBusinesses and professionals with a volume of operations of €8 million or less, including the self-employedIssue and receivenot officially confirmedDate not fixed: depends on the ministerial order, which had not been published in the BOE by 3 October 2026; publication was expected in October 2026, which would put this phase in autumn 2028.
11. 20283Large businesses no longer need to attach a PDF copy to their B2B e-invoicesBusinesses and professionals whose volume of operations exceeded €8 million in the previous calendar yearOthernot officially confirmedDate not fixed: depends on the ministerial order, which had not been published in the BOE by 3 October 2026.
12. 20293,4Invoice status and payment reporting becomes mandatory for self-employed individuals and income-attribution entitiesIndividuals and income-attribution entities with a volume of operations of €8 million or lessReportnot officially confirmedDate not fixed: depends on the ministerial order, which had not been published in the BOE by 3 October 2026.

Rules at a glance

Formats

UBL (EN 16931 syntax with Spanish adaptations)(required)3,4
Peppol BIS Billing 3.0 (UBL)(accepted)3
UN/CEFACT CII(accepted)3
Facturae(accepted)3
EDIFACT invoice message(accepted)3
Facturae 3.2.x with XAdES signature (B2G)(default)14,15
EN 16931 UBL or CII under the FACe CIUS (B2G)(accepted)15

Who is in scope

B2B e-invoicing: every business or professional that must issue invoices under the Spanish invoicing regulation, when the customer is a business or professional with its seat, a permanent establishment or, failing that, its domicile in Spain and the supply is made to it. Simplified invoices are excluded unless they are 'qualified' simplified invoices; the Ministry of Economy may exclude further sectors by order. Self-billing and third-party billing are covered, with the supplier remaining responsible. VeriFactu: corporate income taxpayers, self-employed individuals with business income, non-residents with a permanent establishment and income-attribution entities that use billing software; businesses in the SII and businesses taxed under the Basque Country's or Navarre's own (foral) rules are outside it. B2G (FACe): companies and other legal entities listed in Law 25/2013 must invoice public bodies electronically; self-employed individuals may.3,7,10,14

Thresholds and phases

B2B: businesses whose volume of operations (calculated under Article 121 of the VAT Act) exceeded €8 million in the previous calendar year start 12 months after the ministerial order takes effect; all others 12 months later. Invoice status reporting for individuals and income-attribution entities at or below €8 million starts a further 12 months later. B2G: public bodies may exempt invoices up to €5,000 from mandatory e-invoicing. SII: mandatory for monthly VAT filers, including large companies with turnover above €6 million.3,4,14,17

B2B

Phased1,3,4Adopted by Law 18/2022 and Royal Decree 238/2026; first phase (turnover above €8 million) starts 12 months after the ministerial order on the public solution enters into force, the second phase 24 months after it.

B2G (public sector)

Mandatory14,15Since 15 January 2015 companies (SA, SL), foreign entities, permanent establishments, joint ventures and certain funds must send e-invoices to public bodies through FACe or the relevant general entry point; self-employed individuals may, and public bodies may exempt invoices up to €5,000.

B2C

Voluntary2,7No e-invoicing obligation towards consumers, except that providers of services of special economic importance (utilities, telecoms, banks and similar) must issue e-invoices to private customers who accept or request them. VeriFactu billing-software rules cover B2C invoices too.

Transmission

Mixed2,3,14B2B invoices travel through private exchange platforms that meet the Royal Decree's requirements (ISO/IEC 27001, AS2 or AS4, advanced e-signature, free interconnection and conversion between all accepted syntaxes), through the free AEAT public solution, or both. Platforms send a faithful UBL copy of each invoice to the public solution when it is issued. A business that has not published a private entry point receives via the public solution, and a customer cannot force its supplier onto a particular platform. B2G invoices go through FACe or the other general entry points of public administrations.

Reporting

B2B (once the mandate applies): each invoice exchanged via a private platform is copied in UBL to the AEAT public solution; customers report acceptance or rejection and full payment to the supplier, and full payment (with payment and due dates) or rejection to the public solution, within four calendar days excluding weekends and national holidays. SII (since 1 July 2017): monthly VAT filers and voluntary participants submit invoice records to the AEAT within four days. VeriFactu (from 2027): billing software either sends each invoice record to the AEAT immediately (VERI*FACTU mode) or keeps signed, hash-chained records for inspection; every invoice carries a QR code. The Basque provinces use TicketBAI instead (in Bizkaia within the Batuz system and its LROE register), and VeriFactu does not apply to businesses taxed under Navarre's foral rules.2,3,10,11,16,17,21

Transition and tolerance

Neither Law 18/2022 nor Royal Decree 238/2026 provides a penalty-free tolerance period for B2B. Large businesses (above €8 million) must attach a readable PDF to each e-invoice during their first 12 months, unless the customer expressly accepts the structured invoice alone; the PDF is not sent to the public solution. Individuals and income-attribution entities at or below €8 million report invoice statuses voluntarily for their first 12 months. Subcontractors on public contracts using FACeB2B have up to 24 months after the order to adapt. The public solution must be available at least two months before the first phase starts. VeriFactu: the period before each deadline is a test period in which VERI*FACTU mode can be tried while other systems remain in use.3,4,9

Penalties

VeriFactu (Article 201 bis, General Tax Act): holding billing software that does not meet the requirements, is not properly certified or has been altered is fined €50,000 per financial year; producing or selling non-compliant software is fined €150,000 per financial year and per type of system (€1,000 per system sold without the required certificate). B2B e-invoicing: Law 18/2022 and Royal Decree 238/2026 set no specific fine for failing to issue or receive B2B e-invoices; the warning or fine of up to €10,000 in Article 2 bis(9) of Law 56/2007 targets companies that must offer e-invoices to consumers.12,2,3

Archiving period

6 years19,18,12Commercial Code: 6 years from the last entry in the books; tax rules require keeping invoices for the 4-year limitation period of the General Tax Act.

Archiving requirements

Paper or electronic storage that guarantees authenticity of origin, integrity of content and legibility in the original format received or sent, with online access, remote download and use by the tax authority without undue delay. Storage outside Spain is allowed only electronically with such online access and after prior notice to the AEAT. The AEAT public solution keeps the e-invoices it holds for the tax retention period, never longer than 12 years.18,2

Authority

Agencia Tributaria (AEAT) and Ministry of Finance (Ministerio de Hacienda)

Sources

1. Ley 18/2022, de 28 de septiembre, de creación y crecimiento de empresas (Crea y Crece), art. 12 and final provisions 7 and 8 (BOE 29 September 2022, consolidated text)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
2. Ley 56/2007, de 28 de diciembre, de Medidas de Impulso de la Sociedad de la Información, art. 2 bis and additional provision 21 (consolidated text)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
3. Real Decreto 238/2026, de 25 de marzo, por el que se desarrolla el sistema de facturación electrónica obligatoria entre empresarios y profesionales (BOE 31 March 2026)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
4. Nota sobre el Real Decreto 238/2026 (facturación electrónica obligatoria entre empresarios y profesionales)Agencia Estatal de Administración TributariaOfficial source, checked 3 October 2026
5. Proyecto de Orden por la que se regula la solución pública de facturación electrónica (public consultation from 17 April 2026)Ministerio de HaciendaOfficial source, checked 3 October 2026
6. Real Decreto 1007/2023, de 5 de diciembre, Reglamento de requisitos de los sistemas informáticos de facturación (VERI*FACTU), consolidated text as amended on 3 December 2025Boletín Oficial del EstadoOfficial source, checked 3 October 2026
7. Real Decreto-ley 15/2025, de 2 de diciembre (final provision 1 amending Real Decreto 1007/2023; BOE 3 December 2025)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
8. Nota informativa: Ampliación del plazo de adaptación de los sistemas informáticos de facturación (SIF)Agencia Estatal de Administración TributariaOfficial source, checked 3 October 2026
9. Preguntas frecuentes VERI*FACTU – Cuestiones generales: ámbitos de aplicaciónAgencia Estatal de Administración TributariaOfficial source, checked 3 October 2026
10. Sistemas Informáticos de Facturación y VERI*FACTU – Cuestiones generalesAgencia Estatal de Administración TributariaOfficial source, checked 3 October 2026
11. Ley 58/2003, de 17 de diciembre, General Tributaria, arts. 66 and 201 bis (consolidated text)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
12. Orden HAC/1177/2024, de 17 de octubre (technical specifications for billing systems, BOE 28 October 2024)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
13. Ley 25/2013, de 27 de diciembre, de impulso de la factura electrónica y creación del registro contable de facturas en el Sector Público (consolidated text)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
14. FACe – Punto General de Entrada de Facturas Electrónicas de la AGE (including notice 'Habilitada presentación de facturas EN16931', April 2019)Ministerio para la Transformación Digital y de la Función Pública / Ministerio de HaciendaOfficial source, checked 3 October 2026
15. Real Decreto 596/2016, de 2 de diciembre (Suministro Inmediato de Información, BOE 6 December 2016)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
16. Suministro Inmediato de Información (SII) – Información generalAgencia Estatal de Administración TributariaOfficial source, checked 3 October 2026
17. Real Decreto 1619/2012, de 30 de noviembre, Reglamento por el que se regulan las obligaciones de facturación, arts. 8–8 bis and 19–23 (consolidated text)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
18. Código de Comercio, art. 30 (consolidated text)Boletín Oficial del EstadoOfficial source, checked 3 October 2026
19. La factura electrónica B2B entra en su fase técnica: qué ha explicado la AEAT sobre la solución pública (AEAT developer seminar of 10 September 2026)DocutenSecondary source, checked 3 October 2026
20. Batuz – TicketBAI, LROE (Bizkaia)Hacienda Foral de BizkaiaOfficial source, checked 3 October 2026

What changed

• 3 October 2026Channel reclassified: Spain does not approve platforms; businesses use private solutions meeting the Royal Decree's requirements or the AEAT public solution.