E-invoicing in Spain
Spain mandates structured invoice receipt for public authorities since 2015, via its FACe platform using the FacturaE XML format. B2B mandates under Law 18/2022 are pending final regulation implementation in 2025–2026.
- Overall mandate status
- Mandatory
- Tax authority
- Ministerio de Hacienda; Agencia Estatal de Administración Tributaria (AEAT).
- Last updated
- 6 Feb 2026Taken from government sites
Requirements at a glance
Country overview
Spain mandates structured invoice receipt for public authorities since 2015, via its FACe platform using the FacturaE XML format. B2B mandates under Law 18/2022 are pending final regulation implementation in 2025–2026.
Legal basis
- Legislation
- This is accurate and well phrased.
- Authority
- Ministerio de Hacienda; Agencia Estatal de Administración Tributaria (AEAT).
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
Technical requirements
Latest updates for Spain
All updates
16 of 16 updates
- B2B
Spain Approves Royal Decree Activating B2B E-Invoicing Under Crea y Crece
Spain approves Royal Decree activating B2B e-invoicing under Crea y Crece, with enforcement pending a Ministerial Order expected before July 2026.
Spain Approves One-Year Extension for Veri*factu Implementation
Spain’s Congress approves a one-year extension for Veri*factu mandatory adoption, giving small businesses and self-employed workers more time to meet digital billing requirements.
Spain Postpones Veri*factu E-Invoicing Rollout to 2027
Spain delays the rollout of the Veri*factu e-invoicing system to 2027, giving businesses more time to prepare for the new certified invoicing and reporting framework.
- B2C
EU Member State Approves Draft Bill to Transpose First Part of VAT Digital Economy Directive
EU Member State approves draft bill to transpose first part of the ViDA directive, updating VAT law to modernize digital economy compliance and e-invoicing standards.
- B2CE-reporting
Spain Publishes Draft Law to Implement First Phase of EU ViDA Directive
Spain publishes a draft law to implement the first phase of the EU ViDA directive, modernizing VAT rules, introducing digital reporting, and updating cross-border compliance requirements.
Spain Announces Two-Phased Extension for Veri*factu Compliance
Spain extends Veri*factu compliance deadlines in a two-phased approach, giving corporate taxpayers and other businesses additional time to meet digital invoicing requirements.
Spain Launches Second Public Consultation on “Crea y Crece” E-Invoicing Rules
Spain opens a second public consultation on Crea y Crece e-invoicing rules, proposing UBL as the standard format and outlining phased rollout timelines for businesses.
Spain Releases Preproduction Web Services for Verifactu and Non-Verifactu Invoices
Spain’s Tax Agency releases new preproduction web services for Verifactu and non-Verifactu invoice submission and queries, enabling early testing before go-live.
Spain Publishes Order HAC/1177/2024 with Updated Veri*Factu Technical Rules
Spain publishes Order HAC/1177/2024, detailing updated technical specifications for Veri*Factu-compliant invoicing systems, without changing existing implementation deadlines.
Spain Submits Draft Ministerial Order on Veri*factu to the EU Commission
Spain submits a draft Ministerial Order to the EU Commission defining technical requirements for Veri*factu and invoicing systems ahead of the July 2025 compliance deadline.
Related countries
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