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The e-invoice in Europe
On March 31, 2026, the Spanish Council of Ministers approved the Royal Decree (Ley Crea y Crece), mandating the implementation of compulsory e-invoicing and the obligation to report electronically within four days. If the regulation is published before July 1, 2026, the reform will include large enterprises with a turnover exceeding 8 million euros starting July 1, 2027, and all other taxpayers from July 1, 2028. Spain has an established B2G system since 2015, utilizing the Facturae format and the FACe portal. Two years later, the SII (Suministro Inmediato de Información) was introduced, requiring large companies—and certain other categories—to report invoice data in real-time to the tax authority.
Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
Since 2015, all invoices to the public sector must be sent electronically via the state platform FACe using the Facturae format. In 2017, the next step was taken with the introduction of the SII, managed by the Spanish Tax Agency. Instead of filing VAT returns retroactively, large companies (and selected smaller segments) must submit invoice data to the SII no later than four days after the transaction is recorded.
Starting in 2027, new e-invoicing obligations will be introduced. Businesses in Spain must begin using certified invoicing software, VERI*FACTU, to report invoices to the tax authorities. This requirement takes effect on January 1, 2027, for corporations and on July 1, 2027, for other taxpayers.
Spain has decided to introduce mandatory B2B e-invoicing under the "Ley Crea y Crece" law. Although the reform has faced delays, it has now been approved by the Council of Ministers and is expected to enter into force on July 1, 2027, initially for companies with a turnover exceeding 8 million euros, and from July 1, 2028, for all businesses.
FacturaE will continue to be used for B2G transactions, while UBL and CII are included in the new models. Once the B2B reform is fully implemented, all invoices must be issued in an approved XML-based format. The approved standards include FacturaE, UBL, CII, and EDIFACT.
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