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The e-invoice in Europe

Spain

Spain has a long-established B2G system (2015) with Facturae and the FACe portal. Two years later, the SII was added. Larger companies - and some other categories - have to report invoice information in real time to the tax authority. Now Spain is preparing a broad B2B reform under the "Crea y Crece" law, where e-invoicing will become mandatory for businesses, probably from January 2027 or later due to technical delays.

The facts

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.

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B2G

Since 2015, all invoices to the public sector must be sent electronically via the government platform FACe in Facturae format. This was the introduction of SII, managed by the Spanish Tax Agency. Instead of declaring VAT retrospectively, larger companies, plus some smaller selected segments, will send invoice data to the SII within four days of the transaction being recorded.
From 2026, new e-invoicing obligations will apply. Companies in Spain will have to start using certified invoicing software, VERI*FACTU, to report invoices to the tax authorities. The requirement will apply from January 1, 2026 for companies and from July 1, 2026 for other taxpayers.

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B2B/B2C

Spain has decided to introduce mandatory B2B e-invoicing under the Ley Crea y Crece law. The reform has been delayed but is expected to come into force in 2027, first for companies with a turnover of over €8 million, and from 2028 for all companies.

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FORMAT

For B2G, Facturae is still used. UBL and CII in new models.

Keeping up with Europe

The invoicing landscape in Europe is changing. New e-invoicing laws are being introduced, VAT reporting is moving to real-time, invoice formats are being redesigned to meet European standards and so on. Inexchange helps your business stay up to date and enables you to conduct transactions across our continent easily and securely.

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