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 universal real-time VAT e-reporting; SII applies to large taxpayers and VAT groups; broader expansion expected under EU ViDA.
Format
SII transaction-level VAT reporting applies to large taxpayers; no universal invoice-level reporting for all businesses.
Scope & deadline
SII applies to large taxpayers, VAT groups, and monthly filers; others continue periodic VAT reporting.
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; Agencia Estatal de Administración Tributaria (AEAT).
Archiving period
Minimum 4 years; extended retention up to 6 years under commercial and tax law.
E-signature
FacturaE requires an electronic signature (XAdES, eIDAS-compliant).
Regulation
This is accurate and well phrased.
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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