Invoicing compliance in Spain
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Timeline
Current and upcoming regulation for Spain.E-invoicing and e-reporting systems enforced to date
Existing systems enforced in Spain regarding e-invocing, e-reporting and fiscalization.
Existing systems enforced in Spain regarding e-invocing, e-reporting and fiscalization.
Facturae Spain
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TicketBAI
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VERI*FACTU enforced for B2B Companies
B2B must start using certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework.
B2B must start using certified invoicing systems to issue and report invoices to AEAT under the VERI*FACTU framework.
| System | Description | Invopop Coverage |
|---|---|---|
| VERI*FACTU | XML-based format for B2G invoices used on the government’s FACe platform | Yes |
VERI*FACTU Spain
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VERI*FACTU enforced for self-employed autónomos
Deadline for self-employed individuals and other companies (that are not subject to Corporate Tax) to implement the VERI*FACTU system.
Deadline for self-employed individuals and other companies (that are not subject to Corporate Tax) to implement the VERI*FACTU system.
Real Decreto 238/2026 enters into force
Spain’s regulation developing the mandatory B2B e-invoicing system between businesses and professionals (Ley Crea y Crece) was published in the BOE on 31 March 2026 and entered into force on 20 April 2026. Effective dates for businesses depend on the upcoming Orden Ministerial.
Spain’s regulation developing the mandatory B2B e-invoicing system between businesses and professionals (Ley Crea y Crece) was published in the BOE on 31 March 2026 and entered into force on 20 April 2026. Effective dates for businesses depend on the upcoming Orden Ministerial.
Orden Ministerial
The technical Orden Ministerial that will start the rollout clock. Currently in draft (public consultation closed 8 May 2026). Once it enters into force, the 12- and 24-month deadlines below begin counting.
The technical Orden Ministerial that will start the rollout clock. Currently in draft (public consultation closed 8 May 2026). Once it enters into force, the 12- and 24-month deadlines below begin counting.
Crea y Crece B2B for large companies
Companies with annual turnover above €8M must issue and receive structured electronic invoices through the new “sistema español de factura electrónica” — either via private interoperable platforms or via the AEAT’s free Solución Pública. During the first year, invoices must also be accompanied by a legible PDF unless the recipient agrees otherwise. This is not related to VERI*FACTU.
Companies with annual turnover above €8M must issue and receive structured electronic invoices through the new “sistema español de factura electrónica” — either via private interoperable platforms or via the AEAT’s free Solución Pública. During the first year, invoices must also be accompanied by a legible PDF unless the recipient agrees otherwise. This is not related to VERI*FACTU.
| System | Description | Invopop Coverage |
|---|---|---|
| Solución Pública / Plataformas privadas | EN 16931–compliant exchange (Facturae, UBL/Peppol BIS, CII, EDIFACT). Private platforms must send a UBL “copia fiel” to the AEAT Solución Pública at issuance. | TBD |
Crea y Crece B2B for all remaining businesses
All other businesses, self-employed professionals, and FACeB2B subcontractors of public-sector contracts must comply. Self-employed individuals (personas físicas) get an additional 12 months (until ~Oct 2029) to comply with the obligation to report invoice states.
All other businesses, self-employed professionals, and FACeB2B subcontractors of public-sector contracts must comply. Self-employed individuals (personas físicas) get an additional 12 months (until ~Oct 2029) to comply with the obligation to report invoice states.
NaTicket roll-out (estimate)
Without any deadlines, Navarra’s tax agency announced in September 2025 the implementation of NaTicket for their territory. It will be analogous for TicketBAI and VERI*FACTU.
Without any deadlines, Navarra’s tax agency announced in September 2025 the implementation of NaTicket for their territory. It will be analogous for TicketBAI and VERI*FACTU.
VAT in the Digital Age (ViDA)
Spain may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.
Spain may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.