Covered by Complyance
Spain
Europe
E-invoicing
Status
Mandatory
Format
FacturaE XML.
Infrastructure
Single-entry FACe portal.
Model
Post‑audit; acceptance required but no clearance.
E-reporting
Status
No real‑time VAT e‑reporting system yet; expected under ViDA reforms by ~2030.
Format
No structured invoice-level reporting mandated.
Scope & deadline
VAT returns remain periodic.
More info
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.
Tax authority
Ministerio de Hacienda and Economic Affairs.
Archiving period
Recipients must retain access for at least 3–4 years.
E-signature
Digital certificate (XAdES, eIDAS‑compliant) required for FacturaE invoices.
Regulation
Law 25/2013 for B2G; Law 18/2022 for B2B; Royal Decree pending.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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